In federal court, a sentencing court may consider acquitted or uncharged conduct in imposing a sentence. Colorado doesn't allow that in the case of restitution awards:
Applying the reasoning in Cowen v. People, 2018 CO 96, a division of the court of appeals holds that where a defendant is charged with one level of offense but is convicted of only a lower level offense, an award of restitution for the offense is limited to the amount consistent with the jury verdict.
From People v. Knapp, 2020COA107 (July 16, 2020) (official syllabus).
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