Authorities Cited: United States Code 26 U.S.C. § 7201 26 U.S.C. § 7206(1) Supreme Court 501 U.S. 129, 138-139 508 U.S. 36, 38 518 U.S. 81, 96-100 Circuit Courts 891 F.2d 405, 409-410 896 F.2d 678, 683 948 F.2d 732 971 F.2d 667, 673-674 993 F.2d 821, 823 35 F.3d 526, 529-530 38 F.3d 803, 808 51 F.3d 233, 234 68 F.3d 1292, 1294 83 F.3d 571, 577 109 F.3d 856 115 F.3d 1531, 1536 130 F.3d 1448, 1452 133 F.3d 831, 849 197 F.3d 1059, 1062 Federal Sentencing Guidelines U.S.S.G. §4A1.2 U.S.S.G. §4A1.3 U.S.S.G. §5E1.2 U.S.S.G. §5G1.1(a) U.S.S.G. §5G1.2(b)