United States v. Julie Ann Miller, Also Known as Julie Johnson, Also Known as Julie Debruin, Also Known as Julie Kerns

BEAM, Circuit Judge.

Julie Miller appeals the restitution portion of her sentence 1 in this direct criminal appeal. We affirm.

I. BACKGROUND

In January 2001, in Bellevue, Iowa, Miller’s paramour killed his roommate, Greg May. While Miller was not criminally charged in May’s death, she did help her boyfriend remove the body from the house. She later helped her boyfriend clear out the residence, including May’s belongings. The pair sold some of May’s belongings, gave other things to friends and to Goodwill, but loaded the remainder, including an extensive antique Civil War collection, into a…