Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 1343 18 U.S.C. § 1346 Supreme Court 265 U.S. 182, 188 333 U.S. 364, 395 418 U.S. 87, 117 483 U.S. 350, 107-352 484 U.S. 19, 25-108 508 U.S. 36, 37 Circuit Courts 645 F.2d 453, 456 659 F.2d 1306, 1310 697 F.2d 923, 927 724 F.2d 1498, 1505 743 F.2d 800, 812 770 F.2d 959, 966 837 F.2d 1480, 1482 868 F.2d 1208, 1210-1212 881 F.2d 980, 982 920 F.2d 1560, 1569 931 F.2d 764, 776 40 F.3d 1218, 1221 53 F.3d 312, 314 71 F.3d 855, 860 87 F.3d 448, 452 99 F.3d 1068, 1072 99 F.3d 1182 132 F.3d 662, 671 147 F.3d 1316, 1320 148 F.3d 1311 152 F.3d 1283, 1295 171 F.3d 796 198 F.3d 1324 204 F.3d 761, 769 237 F.3d 154, 156 266 F.3d 1275, 1299 287 F.3d 23 297 F.3d 1198, 1204 Federal Sentencing Guidelines U.S.S.G. §1B1.3(a) U.S.S.G. §2B1.1(c)(3) U.S.S.G. §2F1.1 U.S.S.G. §3B1.1 U.S.S.G. §3B1.3 U.S.S.G. §3D1.2(b)