Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 1001 18 U.S.C. § 3553(b) 21 U.S.C. § 331(a) 21 U.S.C. § 333 21 U.S.C. § 333(a)(2) Circuit Courts 800 F.2d 1057, 1065-1067 840 F.2d 871, 874-875 926 F.2d 1100, 1105 933 F.2d 752, 754 947 F.2d 139, 146 45 F.3d 217, 219-222 47 F.3d 1083, 1088 129 F.3d 1196, 1200 187 F.3d 1316, 1320-1322 190 F.3d 1097, 1098 240 F.3d 1321, 1324 Federal Sentencing Guidelines U.S.S.G. §2F1.1 U.S.S.G. §2N2.1(b)(1)