Authorities Cited: United States Code 18 U.S.C. § 2 18 U.S.C. § 371 18 U.S.C. § 1344 18 U.S.C. § 3742(a)(2) 18 U.S.C. § 3742(e) 21 U.S.C. § 845(b) 21 U.S.C. § 861(a) 28 U.S.C. § 991 Supreme Court 513 U.S. 64, 71-73 530 U.S. 466 Circuit Courts 922 F.2d 737, 739 981 F.2d 1275 17 F.3d 351, 353-354 76 F.3d 596, 600 139 F.3d 822, 834 176 F.3d 1373, 1376 186 F.3d 65, 70 188 F.3d 1300, 1309 200 F.3d 1344, 1347 207 F.3d 839 247 F.3d 1191, 1201 Federal Sentencing Guidelines U.S.S.G. §2F1.1(b)(7)(B) U.S.S.G. §3B1.1 U.S.S.G. §3B1.4 U.S.S.G. §5K1.1