United States v. Salti ( 2023 )


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  • Appellate Case: 21-3183     Document: 010110808492         Date Filed: 02/06/2023      Page: 1
    FILED
    United States Court of Appeals
    PUBLISH                                 Tenth Circuit
    UNITED STATES COURT OF APPEALS                          February 6, 2023
    Christopher M. Wolpert
    FOR THE TENTH CIRCUIT                              Clerk of Court
    _________________________________
    UNITED STATES OF AMERICA,
    Plaintiff - Appellee,
    v.                                                             No. 21-3183
    AHMAD SALTI,
    Defendant - Appellant.
    _________________________________
    Appeal from the United States District Court
    for the District of Kansas
    (D.C. No. 5:14-CR-40138-DDC-1)
    _________________________________
    Virginia L. Grady, Federal Public Defender, John Arceci, Assistant Federal Public
    Defender, and Matthew Frederickson, Research & Writing Attorney, Office of the Public
    Denver, Colorado, for Defendant - Appellant
    Duston J. Slinkard, United States Attorney, Tanya Sue Wilson and Kathryn E. Sheedy,
    Assistant United States Attorneys, Office of the United States Attorney, District of
    Kansas, Topeka, Kansas, for Plaintiff - Appellee
    _________________________________
    Before HARTZ, KELLY, and MORITZ, Circuit Judges.
    _________________________________
    HARTZ, Circuit Judge.
    _________________________________
    Defendant Ahmad Salti appeals the district court’s determination of how to
    calculate his restitution obligation when his co-conspirator has also paid some restitution.
    Defendant was sentenced to pay the victim $35,000 in restitution, which was a “Joint and
    Appellate Case: 21-3183     Document: 010110808492        Date Filed: 02/06/2023      Page: 2
    Several Amount” also owed by co-conspirator Pattrick J. Towner. R., Vol. I at 43. Mr.
    Towner’s sentence required him to pay restitution to the victim of $72,000, owed jointly
    and severally with Defendant. After Defendant deposited $35,000 with the court clerk as
    restitution, the clerk informed the government that Defendant should receive a refund for
    overpayment. The clerk explained that Mr. Towner had paid $5,117.92 in restitution and
    the clerk had apportioned that amount pro rata between the obligation owed by both
    Defendant and Mr. Towner ($35,000) and the amount owed solely by Mr. Towner
    ($37,000). Because 35/72 of Mr. Towner’s payments ($2,487.87) had been credited to the
    $35,000 in restitution owed jointly and severally by both defendants, Defendant had
    overpaid by that amount.
    The government moved the district court to order the clerk not to pay Defendant a
    refund of $2,487.87. The district court agreed with the government, declaring that
    Defendant had to continue to make payments toward his $35,000 obligation unless
    (because of payments by Mr. Towner) the victim had already been fully compensated for
    its $72,000 loss. Defendant appeals. Exercising jurisdiction under 
    28 U.S.C. § 1291
    , we
    affirm. The decision of the district court maximizes compensation to the victim and treats
    both Defendant and Mr. Towner fairly.
    I.     BACKGROUND
    Defendant’s father owned a convenience store with an ATM inside. Defendant
    informed Mr. Towner of the schedule for servicing the machine, and on September
    16, 2014, Mr. Towner, armed with a semi-automatic handgun, robbed the service
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    provider of cash stored in the service van. He obtained at least $72,000. Fortunately,
    no one was seriously injured.
    Defendant and Mr. Towner were indicted separately and appeared before
    different judges of the United States District Court for the District of Kansas.
    Defendant and the government reached a plea agreement, but it did not address
    restitution. At his sentencing hearing the court asked the government whether it had
    recovered any of the stolen money; the government replied that the money had not
    been recovered and brought up restitution, stating that “the restitution has to simply
    be joint and several at [$]73,000,” which the government said was the total loss to the
    ATM service provider. First Supp. R. at 51. In part because the parties had not agreed
    on restitution, the hearing was continued to a later date.
    At the continuation of the hearing, Defendant’s counsel opened the discussion
    of restitution, saying, “[W]e are asking for a sum of $35,000 to be paid by
    [Defendant] as part of his sentence in this case.” 
    Id. at 14
    . The government responded
    that Defendant’s “willingness to enter into a restitution of [$]35,000 certainly
    satisfies that side of the case.” 
    Id. at 15
    . Defendant and the government agreed that
    the parties would be bound to the restitution amount of $35,000 even though that
    term was not spelled out in the plea agreement. The court then confirmed with
    Defendant “that you have agreed to the imposition of a restitution obligation on you
    in the amount of $35,000.” 
    Id. at 18
    . Summarizing its decision, the court said it was
    “imposing the restitution obligation of $35,000, consistent with the agreement that
    the parties have articulated during this hearing.” 
    Id. at 24
    . Formally delivering the
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    sentence at the end of the hearing, the court said it was imposing restitution under
    “
    18 U.S.C. Section 3663
    ” and for the first time mentioned that the $35,000
    “[r]estitution is ordered joint and several with Pattrick J. Towner.” 1 
    Id. at 30
    .
    The judgment against Defendant, entered on March 21, 2016, two weeks after
    the continued hearing, reflected the signed plea agreement and the court’s oral
    restitution order. The court sentenced Defendant to two years in prison and three
    years of supervised release, and it ordered that he pay a special assessment of $100
    and $35,000 in restitution. The restitution provision specified that Defendant was
    liable for the restitution jointly and severally with Mr. Towner. Also, the judgment
    stated that the total loss to the victim was $72,000.
    Mr. Towner pleaded guilty in March 2015. In May 2016, almost two months
    after Defendant was sentenced, the judge assigned to Mr. Towner’s case sentenced
    him to serve 40 months in prison and three years on supervised release, to pay a
    special assessment of $100, and to pay $72,000 in restitution owed jointly and
    severally with Defendant.
    The district-court clerk administered Defendant’s and Mr. Towner’s restitution
    payments. The Administrative Office of the United States Courts has developed
    1
    The record does not make clear whether the district court imposed restitution
    under the Victim and Witness Protection Act, 
    18 U.S.C. § 3663
    , or the Mandatory
    Victims Restitution Act, 18 U.S.C. § 3663A. See United States v. Salti, No. 14-
    40138-01-DDC, 
    2021 WL 4243128
    , at *3 n.5 (D. Kan. Sept. 17, 2021). Whether
    restitution was optional under § 3663 or mandatory under § 3663A is immaterial for
    our purposes because each statute applies the same restitution procedure, codified at
    
    18 U.S.C. § 3664
    , see 
    18 U.S.C. §§ 3663
    (d) and 3663A(d).
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    computerized accounting systems and manuals that aid in this work, but the clerk
    remains responsible for applying the court’s restitution orders. The first $100
    Defendant and Mr. Towner each paid went to satisfying their special-assessment
    obligations. All further payments by Defendant and Mr. Towner went toward
    restitution.
    The clerk interpreted Defendant’s and Mr. Towner’s restitution orders to mean
    that Defendant was responsible for $35,000 jointly and severally with Mr. Towner
    and that Mr. Towner was responsible for $35,000 jointly and severally with
    Defendant as well as for $37,000 individually. The clerk divided each of Mr.
    Towner’s payments pro rata. Until the $35,000 joint and several liability was paid,
    48.6% (35,000/72,000) of any payment Mr. Towner made was to go to paying off the
    $35,000 joint and several liability and 51.4% (37,000/72,000) was to be applied to
    the $37,000 individual debt. If Mr. Towner made a $100 payment, for example,
    $48.60 would go to the joint and several liability and $51.40 would go to the
    individual liability. After the $35,000 obligation was paid, 100% of Mr. Towner’s
    payments would go to the remaining liability to the victim.
    In August 2020, Defendant made a restitution payment of $7,827.38, bringing
    his total payments to $35,000. But because the clerk had been apportioning a
    percentage of Mr. Towner’s payments to the $35,000 obligation, the clerk’s
    accounting system deemed that Defendant had in fact overpaid by $2,487.87, which
    was the amount of Mr. Towner’s payments that the clerk had credited to the $35,000
    obligation. The clerk informed the government that it planned to reimburse that
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    amount to Defendant. Had it done so, Defendant’s restitution obligation would have
    been satisfied when he had paid $32,512.13 and Mr. Towner had paid $5,117.92. The
    victim was, at this point, still owed $34,369.95. The government objected to the
    clerk’s plan. It filed a motion asking the district court to direct the clerk to disburse
    to the victim all funds paid by Defendant and Mr. Towner until the victim had
    received full compensation of $72,000. Defendant opposed the motion. The court
    held a hearing at which the financial manager for the clerk’s office was the sole
    witness.
    The court concluded that Defendant had not overpaid. See United States v.
    Salti, No. 14-40138-01-DDC, 
    2021 WL 4243128
    , at *1 (D. Kan. Sept. 17, 2021). It
    adopted the analysis of the Fifth Circuit in United States v. Sheets, 
    814 F.3d 256
    (2016), in applying 
    18 U.S.C. § 3664
    (h), the statutory provision permitting
    apportionment of restitution among defendants. See Salti, 
    2021 WL 4243128
    , at *3–
    *5. Section 3664(h) states:
    If the court finds that more than 1 defendant has contributed to the loss of a
    victim, the court may make each defendant liable for payment of the full
    amount of restitution or may apportion liability among the defendants to
    reflect the level of contribution to the victim’s loss and economic
    circumstances of each defendant.
    Sheets said that a court apportioning restitution among multiple defendants had three
    options. First, the court could hold each defendant “liable for payment of the full amount
    of restitution, i.e., joint and several liability among the defendants.” 
    814 F.3d at 260
    .
    Second, the court could apportion liability among the defendants in accord with the
    defendants’ responsibility for the loss and ability to pay. See 
    id.
     Third, the court could
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    take a “hybrid approach,” “employing a combination of the apportionment of liability
    approach while concurrently making all of the defendants jointly and severally liable.” 
    Id.
    The district court determined that the restitution orders against Defendant and Mr.
    Towner adopted this third approach. See Salti, 
    2021 WL 4243128
    , at *6.
    Defendant presented three arguments against this conclusion. He first argued
    that “[t]he ‘total amount’ of the victim’s loss for [Defendant] is $35,000 not
    $72,000.” R., Vol. I at 61. The court disagreed: “The Judgment against [Defendant]
    explicitly concludes that the lone victim’s ‘Total Loss’ was $72,000,” 
    2021 WL 4243128
    , at *6, and Defendant had not objected to or appealed that portion of the
    judgment, see 
    id.
    Defendant also argued that because most defendants ordered to pay restitution
    for which they were jointly and severally liable were held jointly and severally liable
    for the same amount, he should be treated as though both he and Mr. Towner were
    jointly and severally liable for only $35,000. This argument, the court said, was not
    “faithful to this case’s actual facts.” 
    Id.
     Moreover, said the court, Defendant’s
    argument still would not give him any basis to object “if the government chose to
    collect the entire $35,000 restitution debt from him and then collect $37,000 from
    Mr. Towner.” 
    Id.
    Finally, Defendant stated that he disagreed with the out-of-circuit case
    authority relied on by the government, but the only specifics he provided were to
    point out (apparently approvingly) that the First Circuit decision in United States v.
    Scott, 
    270 F.3d 30
     (2001), said (1) that the total amount paid in restitution by
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    defendants could not exceed the loss to the victims and (2) that a restitution
    arrangement such as the one in this case (in which the liabilities of the defendants are
    not identical) is not “true joint and several liability” but “a creature of the restitution
    statute,” 
    id. at 53
    . The district court responded that Scott allowed a restitution
    approach that “parallels the one here,” and that Scott concluded that the government
    could “hold any individual defendant liable for as much restitution as the court
    ordered as to that defendant” so long as it did not collect more than the victim’s total
    loss. Salti, 
    2021 WL 4243128
    , at *6 (brackets and internal quotation marks omitted);
    see United States v. Serawop, 
    505 F.3d 1112
    , 1124 (10th Cir. 2007) (“[A] district
    court that orders restitution in an amount greater than the total loss caused by the
    offense thereby exceeds its statutory jurisdiction and imposes an illegal sentence.”
    (original brackets and internal quotation marks omitted)).
    The district court observed that this court has not clearly addressed how
    payments should be made in restitution orders that assign joint and several liability
    with apportionment. See Salti, 
    2021 WL 4243128
    , at *6. But it thought that the
    reasoning in Sheets was persuasive. See 
    id.
     And it pointed out that adopting the
    government’s position—not refunding any money to Defendant—would serve an
    essential purpose of restitution, namely, “‘to ensure that victims, to the greatest
    extent possible, are made whole for their losses.’” 
    Id. at *7
     (quoting United States v.
    Howard, 
    887 F.3d 1072
    , 1076 (10th Cir. 2018)). The court understood the
    “predicament” facing the clerk, who was being “faithful to policy directives from the
    Administrati[ve] Office,” but those directives could not override the law. 
    Id.
     And it
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    did not think that its decision would create insurmountable administrative problems.
    See 
    id.
    On appeal Defendant contends that the district court impermissibly modified
    its restitution order by requiring that he pay the full $35,000. He admits that “there is
    nothing novel about apportioned liability being ordered joint and several with a
    codefendant.” Aplt. Br. at 12. He recognizes that we permitted that approach in
    United States v. Harris, 
    7 F.3d 1537
     (10th Cir. 1993). But, says Defendant, the court
    did not order Defendant “exclusively liable for the entire $35,000 restitution amount
    it imposed.” Id. at 11. He contends that the district court modified his restitution
    order by refusing to give him credit for payments made by his jointly and severally
    liable co-conspirator, Mr. Towner. He claims that there is no support in this circuit’s
    case law or the restitution statutes for the district court’s view that “the combination
    of apportioned liability imposed jointly and severally [requires that] a defendant pay
    the entire amount he could possibly owe unless and until the victim is paid in full.”
    Id. at 12. Correctly citing our circuit precedent that “restitution is a component of a
    criminal sentence,” United States v. Anthony, 
    25 F.4th 792
    , 796 (10th Cir. 2022), and
    that a district court “does not have inherent authority to modify a sentence,” United
    States v. Dando, 
    287 F.3d 1007
    , 1009 (10th Cir. 2002), he argues that the district
    court’s order constituted a modification of his sentence that was without statutory
    authority.
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    II.    DISCUSSION
    Because we are comfortable affirming on the merits, we need not address the
    government’s argument that Defendant did not adequately preserve in district court
    the argument he makes on appeal. We review for abuse of discretion the district
    court’s decision regarding Defendant’s restitution amount. See United States v.
    Anthony, 
    942 F.3d 955
    , 964 (10th Cir. 2019).
    The import of the restitution orders in the judgments of conviction of
    Defendant and Mr. Towner is, for the most part, clear and unchallenged. Both found
    that the victim’s loss was $72,000. Both declared that the liability of each defendant
    was joint and several with that of the other defendant. Mr. Towner’s judgment states
    that his restitution liability is $72,000. Defendant’s judgment states that his
    restitution liability is limited to $35,000. The only issue is when payments by Mr.
    Towner should be credited toward Defendant’s liability. Or, to state the issue from a
    different perspective, when, if ever, is Defendant’s restitution liability satisfied even
    though he has not paid the full $35,000. The district court decided that Defendant
    must continue to pay restitution until either (1) he has paid the full $35,000 or (2) the
    victim has received the full amount of its loss, $72,000. In our view, the district court
    did not abuse its discretion in reaching that decision.
    At the outset, we acknowledge that the judgments against the two defendants
    could have specified in a different way how their restitution payments would be
    credited to the liability of each. See United States v. Yalincak, 
    30 F.4th 115
    , 129–30
    (2d Cir. 2022) (describing such a restitution order). But to our knowledge the federal
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    courts have uniformly interpreted restitution orders like those in this case the same
    way the district court did here. See, e.g., Sheets, 
    814 F.3d at
    260–62; Yalincak, 30
    F.4th at 126–31; United States v. Novikov, No. CR 11-189, --- F. Supp. 3d ----, 
    2022 WL 3723118
    , at *3–5 (E.D. Pa. Aug. 30, 2022) (restitution obligation is not satisfied
    until defendant has paid the amount apportioned to that defendant individually or the
    victim has been made whole for the entire harm), reconsideration denied, 
    2022 WL 9635105
     (E.D. Pa. Oct. 17, 2022) (same); United States v. Bierd, No. CR-15-83-D,
    
    2022 WL 101110
    , at *1 (W.D. Okla. Jan. 10, 2022) (same); United States v. Wilson,
    No. 6:14-CR-00028-GFVT, 
    2020 WL 5412976
    , at *6 (E.D. Ky. Sept. 9, 2020)
    (same); United States v. Taut, No. 3:07-CR-178-B, 
    2020 WL 4808700
    , at *2 (N.D.
    Tex. May 15, 2020) (same) (magistrate-judge report and recommendation), report
    and recommendation adopted, 
    2020 WL 4784715
     (N.D. Tex. Aug. 17, 2020); see
    also United States v. Broadbent, 
    225 F. Supp. 3d 239
    , 244–46 (S.D.N.Y. 2016)
    (adopting the same approach as the general rule followed by other courts but making
    accommodations in this case because of specific language in judgment where
    sentencing judge was not aware of full loss by victim); cf. United States v. Gonzalez,
    No. SA-12-CR-260-XR, 
    2019 WL 2524840
    , at *2 (W.D. Tex. June 18, 2019)
    (purporting to follow Sheets). The other courts have adopted this approach because it
    is the most reasonable way to allocate restitution payments. It best serves the goal of
    maximizing recovery by victims and it is fair to the defendants paying restitution.
    It cannot be disputed that the primary goal of restitution is to compensate
    victims of crime for the entire losses they have suffered. See 18 U.S.C.
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    § 3664(f)(1)(A) (“In each order of restitution, the court shall order restitution to each
    victim in the full amount of each victim’s losses as determined by the court and
    without consideration of the economic circumstances of the defendant.”); Paroline v.
    United States, 
    572 U.S. 434
    , 456 (2014) (“The primary goal of restitution is remedial
    or compensatory.”); Howard, 
    887 F.3d at 1076
     (restitution is intended “to ensure that
    victims, to the greatest extent possible, are made whole for their losses”; indeed, “the
    ordinary meaning of ‘restitution’ is restoring someone to a position he occupied
    before a particular event” (further internal quotation marks omitted)). It is also
    obvious that the approach proposed by Defendant impairs attainment of that goal. To
    begin with, there is the immediate impact of refunding $2,487.87 to Defendant. If the
    money were not refunded, it would go to the victim. Given the time value of money,
    any delay in payment is a reduction in the value of the compensation received by the
    victim. And if that money is returned to Defendant, the victim may never be fully
    compensated. By applying $2,487.87 of Mr. Towner’s restitution payment toward the
    $35,000 owed by Defendant, Mr. Towner must now pay $39,487.87 in restitution
    before the victim receives its due. Given the slow pace at which Mr. Towner has been
    making restitution payments, one can question how far in the future, if ever, it will be
    before full compensation to the victim is paid. Of course, even if Mr. Towner is
    required to pay only $37,000, he may never contribute the full amount. But that
    possibility merely emphasizes the harm to the victim resulting from a refund to
    Defendant. The district court’s approach maximizes benefit to the victim.
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    The district court’s approach is also fair. Defendant unequivocally agreed to
    pay $35,000 in restitution (and in fact did so). It is no injustice to require him to pay
    that amount. Although, as the Supreme Court has pointed out, the policies underlying
    restitution law are not identical to those underlying tort law, see Paroline, 
    572 U.S. at
    453–54, we think it relevant that in the tort context a defendant who is jointly and
    severally liable with other defendants is not entitled to contribution from the others
    until he has paid more than his apportioned share of the liability. See Northw.
    Airlines, Inc. v. Transp. Workers Union of Am., 
    451 U.S. 77
    , 87–88 (1981)
    (“Typically, a right to contribution is recognized when two or more persons are liable
    to the same plaintiff for the same injury and one of the joint tortfeasors has paid more
    than his fair share of the common liability.”); Symons v. Mueller Co., 
    526 F.2d 13
    , 16
    (10th Cir. 1975) (“contribution distributes the loss equally among all tortfeasors, each
    bearing his pro rata share”); Restatement (Third) of Torts: Apportionment Liab. § 23
    cmt. f, at 287 (Am. L. Inst. 2000) (“If a person is otherwise entitled to recover
    contribution, contribution is limited to the amount that person pays to the plaintiff
    above that person’s percentage of responsibility.”); Unif. Contribution Among
    Tortfeasors Act § l(b), 12 U.L.A. 201–02 (1955 Revised Act) (superseded 2002)
    (“The right of contribution exists only in favor of a tortfeasor who has paid more than
    his pro rata share of the common liability, and his total recovery is limited to the
    amount paid by him in excess of his pro rata share.”). 2
    2
    “A majority of states has adopted the Uniform Contribution Among
    Tortfeasors Act” and at least before 2000 no case had contradicted § 1(b).
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    Here, the district court approved the parties’ agreement that Defendant’s share
    of the restitution burden was $35,000. To be sure, the restitution liability of a
    criminal defendant (just as the civil liability of a joint tortfeasor) may need to be
    limited to avoid a windfall to the victim—that is, a recovery by the victim of more
    than the victim’s loss. For example, if Mr. Towner had already paid restitution of
    $60,000, Defendant should not pay more than $12,000, to avoid overcompensation of
    the victim. But that is not the situation here. Mr. Towner has not come close to
    paying his share of the restitution, much less overpaying.
    In addition, the inherent fairness of each defendant paying his share is
    undermined if Defendant is credited with $2,487.87 of Mr. Towner’s payments and is
    refunded that amount. As a result, even though Defendant was able to pay $35,000,
    Mr. Towner could end up paying $39,487.87, which is more than the $37,000
    apportionment contemplated by the judgments. That is why Mr. Towner’s attorney
    submitted to the district court an amicus brief in support of the government’s
    position.
    Defendant appears to complain (1) that the notion of apportioning liability is
    inconsistent with principles of joint and several liability, which he says usually make
    Restatement (Third) of Torts: Apportionment Liab. § 23 Reporters’ Note to cmt. f, at
    295 (Am. L. Inst. 2000). The Model Apportionment of Tort Responsibility Act,
    which replaced the Uniform Contribution Among Tortfeasors Act but has not yet
    been adopted by any State, similarly states that “a party that is jointly and severally
    liable with one or more other parties under this act has a right of contribution from
    another party for any amount the party pays in excess of the several amount for
    which the party is responsible.” Model Apportionment of Tort Resp. Act § 7(a) 12
    U.L.A. 25 (2003 Amended Act) (brackets omitted).
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    someone who is jointly and severally liable fully liable for the entire amount, and (2)
    that the district court’s approach “entirely reads the ‘joint’ out of an order of joint
    and several liability.” Aplt. Br. at 12. But as Defendant concedes, we have previously
    said that courts ordering restitution may combine joint and several liability with
    apportionment so that, for example, one defendant may have to pay full restitution
    while the other is ordered to pay only half. And we have recognized that such an
    order “does not impose traditional tort-like joint and several liability in that it makes
    only one of two codefendants potentially liable for the entire amount of restitution.”
    Harris, 
    7 F.3d at
    1539 n.1. Still, the use of joint-and-several-liability nomenclature in
    the restitution context serves an important function. It conveys that the victim can be
    fully compensated even if one of those liable is unable to pay that person’s assigned
    share of the liability; if, for example, Defendant were not able to pay his $35,000
    share, then Mr. Towner would be on the hook for the shortfall. This, of course, is the
    very purpose of joint and several liability in the tort context. As explained in
    McDermott, Inc. v. AmClyde, 
    511 U.S. 202
    , 220–21 (1994), “Joint and several
    liability applies when there has been a judgment against multiple defendants. It can
    result in one defendant’s paying more than its apportioned share of liability when the
    plaintiff’s recovery from other defendants is limited by factors beyond the plaintiff’s
    control, such as a defendant’s insolvency. When the limitations on the plaintiff’s
    recovery arise from outside forces, joint and several liability makes the other
    defendants, rather than an innocent plaintiff, responsible for the shortfall.” See
    Restatement (Third) of Torts: Apportionment Liab. § 10 (2000) cmt. a, at 100 (“The
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    rationale for employing joint and several liability and thereby imposing the risk of
    insolvency on defendants [is] that as between innocent plaintiffs and culpable
    defendants the latter should bear this risk.”). Contrary to Defendant’s distorted view
    of joint and several liability, its purpose is not to relieve a liable party of a
    responsibility that the party is capable of assuming by imposing that liability on
    someone else. Here, there is no question that Defendant was able to pay his assigned
    share of $35,000. As a result, there is no need to make anyone else pitch in to make
    payments toward that share. And nothing in the district-court judgments should have
    suggested to Defendant that he could count on such contributions.
    Defendant further suggests that his position finds support in the guidance to
    the court clerk provided by the Administrative Office of the United States Courts.
    When the clerk’s office applied pro rata the restitution payments by Mr. Towner, it
    was doing its best to comply with that guidance and was using the accounting
    systems provided by the Administrative Office. But the exercise of administrative
    responsibilities by the clerk can hardly change the applicable law. And it is worth
    noting that after the Fifth Circuit decision in Sheets, the Administrative Office
    offered a new companion system to its computerized accounting system to help
    district courts follow the Sheets decision. Although it now uses the new system, the
    District of Kansas had not begun using it when the pro rata application was made in
    this case.
    Defendant also says that “the district court ordered [Defendant] to pay $35,000
    of the victim’s $72,000 total loss and to do so jointly and severally because that is
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    Appellate Case: 21-3183     Document: 010110808492        Date Filed: 02/06/2023       Page: 17
    what the parties proposed. The entry of [Defendant’s] plea was predicated on that
    restitution agreement.” Aplt. Br. at 14 (citations omitted). This, Defendant argues,
    means that when he agreed to pay restitution he could “anticipate and benefit from a
    reduction in his restitution liability for any of Towner’s contributions towards that
    same liability.” Id. at 11. But, as we have noted, the record shows that Defendant
    agreed to the $35,000 restitution amount without any guarantee that he would be
    jointly and severally liable for that amount. And, as we have explained, it
    misconceives joint and several liability to say that it provides that any defendant who
    is made jointly and severally liable can expect that his liability will be reduced
    through another defendant’s contributions.
    Finally, Defendant contends that joint and several liability with apportionment
    can be imposed only when a single judge orders restitution from co-defendants, and
    that a “hybrid” approach cannot be applied to Defendant’s judgment because
    Defendant and Mr. Towner were sentenced by different judges. But this argument
    was forfeited by Defendant because it was not raised in district court, and it has been
    waived on appeal because it was not raised until the reply brief. See Havens v. Colo.
    Dep’t of Corr., 
    897 F.3d 1250
    , 1259 (10th Cir. 2018) (“We ordinarily deem
    arguments that litigants fail to present before the district court but then subsequently
    urge on appeal to be forfeited.”); United States v. Leffler, 
    942 F.3d 1192
    , 1199 (10th
    Cir. 2019) (“The general rule in this circuit is that a party waives issues and
    arguments raised for the first time in a reply brief.” (brackets and internal quotation
    marks omitted)).
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    Appellate Case: 21-3183   Document: 010110808492        Date Filed: 02/06/2023   Page: 18
    III.   CONCLUSION
    We AFFIRM the decision of the district court.
    18