States v. Honken, 184 F.3d 961, 968-69 (8th Cir.1999) (citing Chapman v. United States, 500 U.S. 453, 454, 111 S.Ct. 1919, 114 L.Ed.2d 524 (1991)). We also construe the term by looking at how it has been interpreted in other sections of the Guidelines. See id. at 969-70. Black’s Law Dictionary defines “victim” as “[t]he person who is the object of a crime or tort, as the victim of a robbery is the person robbed.” Black’s Law Dictionary 1085 (Abr. 6th ed.1990). The term “object” is then defined as the “[e]nd aimed at, the t L.Ed.2d 162 (1992). Drapeau argues that there was no victim because no person or property was injured or damaged. However, an individual need not be harmed, or even knowledgeable of the crime, to be a victim. See United States v. Polk, 118 F.3d 286, 298 (5th Cir.) (<HOLDING>), cert. denied, — U.S. -, 118 S.Ct. 456, 139
holding that irs was bound by plan and bankruptcy codes method of determining amount of nondischargeable claim where irs had filed proof of claim for nondischargeable tax debt holding that a decedents tax settlement with the irs did not establish the value of his estates claim against the irs as a matter of law holding that irs claim for taxes and claim of debtor against irs for violation of automatic stay did not arise out of the same transaction or occurrence holding a  3a12a enhancement applicable to solicitation and attempt to blow up an irs building although the plan was never carried out holding that various law enforcement personnel and judges were victims of the crime of making false statements to a government agency for purposes of  3a12a where the defendant made false statements about the officials to the irs causing the irs to investigate the officials certainly had the effect of making these individuals the defendants victims