Authorities Cited: United States Code 18 U.S.C. § 2 18 U.S.C. § 371 18 U.S.C. § 1343 18 U.S.C. § 1621(1) 18 U.S.C. § 3742(e) 42 U.S.C. § 408(a)(7)(B) Supreme Court 507 U.S. 87, 94 Circuit Courts 623 F.2d 1107, 1110 943 F.2d 1543, 1547 957 F.2d 841, 844 960 F.2d 955, 956 991 F.2d 693, 698 17 F.3d 351, 354 68 F.3d 1276, 1279 86 F.3d 1054, 1059 111 F.3d 867, 870 115 F.3d 1531, 1538 138 F.3d 912, 915 179 F.3d 1312, 1316 180 F.3d 1319, 1323 190 F.3d 1247, 1256 195 F.3d 598, 600 195 F.3d 1278, 1281 252 F.3d 1279 277 F.3d 1311, 1312 279 F.3d 947, 951 Federal Sentencing Guidelines U.S.S.G. §2F1.1 U.S.S.G. §3C1.1 U.S.S.G. §3E1.1