Authorities Cited: United States Code 18 U.S.C. § 982(2) 18 U.S.C. § 982(a)(1) 18 U.S.C. § 1344 18 U.S.C. § 1957 26 U.S.C. § 7206(1) Circuit Courts 68 F.3d 1292, 1294-1295 73 F.3d 1330, 1340-1341 108 F.3d 761, 765-766 126 F.3d 1298, 1300 148 F.3d 1260 202 F.3d 1293 Federal Sentencing Guidelines U.S.S.G. §1B1.1 U.S.S.G. §2F1.1 U.S.S.G. §2T1.1(b)(2) U.S.S.G. §3C1.1