Authorities Cited: United States Code 18 U.S.C. § 1341 18 U.S.C. § 1343 Supreme Court 527 U.S. 1, 24-25 532 U.S. 996 Circuit Courts 79 F.3d 1550, 1557 84 F.3d 1406, 1407 92 F.3d 1108, 1109 115 F.3d 882, 890 117 F.3d 459, 462 123 F.3d 1381, 1403 144 F.3d 737, 743 144 F.3d 1405, 1421 198 F.3d 1338, 1350 255 F.3d 1308, 1311 273 F.3d 1009, 1025 304 F.3d 1088, 1122 Federal Sentencing Guidelines U.S.S.G. §2F1.1 U.S.S.G. §3B1.1