Authorities Cited: United States Code 18 U.S.C. § 1344 Circuit Courts 318 F.3d 1191, 1195 359 F.3d 1315 432 F.3d 1181, 1187 493 F.3d 1194, 1199 Federal Sentencing Guidelines U.S.S.G. §3C1.1 U.S.S.G. §3E1.1 Federal Rules of Appellate Procedure Fed. R. App. P. 34(a)(2)