U.S. District Judge Christopher F. Droney will conduct a sentencing hearing in the case of F. Robert LaSaracina next week but will not pronounce sentence that day.

In an order filed today, Droney cites “the substantial difference” between the government and LaSaracina’s attorneys “as to the amount of losses suffered by the victims in this case, as well as the number of victims.”

LaSaracina, 60, a former Norwich accountant, pleaded guilty in July to wire fraud and willful failure to “pay over” taxes withheld from employees of his accounting firm. Under a plea agreement, he faces a recommended prison term of 63 to 78 months and an order that he make full restitution to his victims and to the Internal Revenue Service.

In a sentencing memorandum filed this week, LaSaracina’s attorneys claim their client defrauded 20 victims of slightly more than $2.5 million in phony investment schemes. The government, in its memorandum, put the losses at more than $5 million and cited a U.S. Probation Office report that estimated there were 32 victims, not including the beneficiaries of a Norwich estate LaSaracina bilked while serving as its trustee.

At the Nov. 3 hearing, the court will make time to hear from any victims or any other speakers concerning the sentencing, Droney’s order states. The speakers may also choose to address the court at the actual sentencing, which will be conducted at a later date.