Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 2113 26 U.S.C. § 5861(d) 28 U.S.C. § 2255 Supreme Court 507 U.S. 725, 730-732 Circuit Courts 899 F.2d 1097 908 F.2d 834, 841 935 F.2d 1207, 1210-1211 941 F.2d 1471, 1474 984 F.2d 1136, 1138 986 F.2d 439, 440-441 69 F.3d 482, 488-489 73 F.3d 304, 307 78 F.3d 518, 521-523 175 F.3d 930, 931 180 F.3d 1232, 1234 224 F.3d 1243, 1251 225 F.3d 1198 Federal Sentencing Guidelines U.S.S.G. §3A1.1 U.S.S.G. §3B1.1 Federal Rules of Civil Procedure Fed. R. Civ. P. 60(b)(6) Federal Rules of Evidence Fed. R. Evid. 201(b)