Authorities Cited: United States Code 18 U.S.C. § 471 18 U.S.C. § 473 Supreme Court 404 U.S. 336, 347 508 U.S. 36, 38 Circuit Courts 74 F.2d 941, 942 392 F.2d 532 801 F.2d 356, 359 914 F.2d 212 991 F.2d 533 1 F.3d 1040 15 F.3d 75 23 F.3d 1084 108 F.3d 1156 141 F.3d 181 144 F.3d 287 188 F.3d 1300, 1310 204 F.3d 652, 657 287 F.3d 607 291 F.3d 756, 761 310 F.3d 557 329 F.3d 1229, 1230 338 F.3d 1299, 1302 Federal Sentencing Guidelines U.S.S.G. §2B1.1 U.S.S.G. §2B5.1