Authorities Cited: United States Code 18 U.S.C. § 264 18 U.S.C. § 472 18 U.S.C. § 473 18 U.S.C. § 474 18 U.S.C. § 513 18 U.S.C. § 513(a) 18 U.S.C. § 513(c)(1) 18 U.S.C. § 982 18 U.S.C. § 1341 18 U.S.C. § 1956 18 U.S.C. § 1957 18 U.S.C. § 2314 26 U.S.C. § 7206(1) Supreme Court 338 U.S. 74 343 U.S. 779, 783 471 U.S. 681, 685 489 U.S. 235, 240-241 507 U.S. 529, 533 523 U.S. 1077, 1118 Circuit Courts 159 F.2d 798, 802 318 F.2d 94, 95 479 F.2d 661, 664 490 F.2d 846, 854-855 532 F.2d 1218, 1224 581 F.2d 1374, 1381 586 F.2d 395 661 F.2d 1206, 1209 696 F.2d 1277, 1280 700 F.2d 51, 65 716 F.2d 796, 807 731 F.2d 243, 246 761 F.2d 1459, 1465 784 F.2d 1093, 1101 801 F.2d 356, 358-359 854 F.2d 535, 581 867 F.2d 6 888 F.2d 283, 285 908 F.2d 728, 733 920 F.2d 731, 737 925 F.2d 1331, 1338 928 F.2d 1030, 1048 955 F.2d 1510, 1515-1516 960 F.2d 996, 999-1000 980 F.2d 506, 513 6 F.3d 1483, 1499 14 F.3d 881, 897-899 37 F.3d 847, 855-856 60 F.3d 745, 747 108 F.3d 1156, 1157 122 F.3d 944, 972-973 135 F.3d 1363, 1373 141 F.3d 284, 287 146 F.3d 838, 846 187 F.3d 816, 822 197 F.3d 1357, 1359 Federal Sentencing Guidelines U.S.S.G. §2B5.1