Does the intended loss commentary to the fraud guidelines § 2B1.1(b)(1) violate this court's decision Kisor v. Wilke, 189 S.Ct. 2400 (2019)

QUESTIONS PRESENTED FOR REVIEW The Federal Sentencing Guidelines under 2B1.1(b)(1) calculates loss based on actual loss or intended loss. Numerous circuits calculate "loss" within the context of U.S.S.G. § 2B1.1(b)(1) includes intended loss. United States v. You, 74 F.4th 378, 396-98 (6th Cir. 2023); United States v. Gadson, 77 F.4th 16, 19-22 (1st Cir. 2023); United States v. Lee, 77 F.4th 565, 573-74 (7th Cir. 2023); United States v. Verdeza, 69 F.4th 780, 793 (11th Cir. 2023). The Third Circuit, has held otherwise. United States v. Banks, 55 F.4th 246, 255-58 (3d Cir. 2022) (holding "loss" in U.S.S.G. § 2B1.1(b)(1) is limited to actual loss). In light of the split in the circuits, Petitioner presents the following question: Does the intended loss commentary to the fraud guidelines § 2B1.1(b)(1) violate this court’s decision Kisor v. Wilke, 189 S.Ct. 2400 (2019). ii