In cases involving identified victims and potential restitution, counsel for the
government will, to the extent practicable at the change of plea hearing or no later than 14
days thereafter, provide to the United States Probation Officer and defense counsel the
names, addresses, and telephone numbers of all victims known to the government at the
time of the plea who are entitled to restitution, and the amount allegedly due each victim.
If the victim is a government agency or business entity, counsel for the government shall
provide the Probation Officer and defense counsel with the agency or business name,
address, telephone number, name of contact person, applicable account number(s) or
claim number(s), and the amount of loss alleged to have been sustained.