Authorities Cited: United States Code 18 U.S.C. § 2 18 U.S.C. § 287 18 U.S.C. § 1344 18 U.S.C. § 3664(e) 18 U.S.C. § 3664(f)(2) Supreme Court 507 U.S. 725, 732-734 518 U.S. 81, 91 520 U.S. 461, 467 Circuit Courts 901 F.2d 975, 977 948 F.2d 732, 737 989 F.2d 1137 993 F.2d 821, 824 73 F.3d 304, 307 160 F.3d 661, 668 178 F.3d 681 198 F.3d 160 274 F.3d 1325, 1326 Federal Sentencing Guidelines U.S.S.G. §4A1.3