Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 3742(b) Supreme Court 245 U.S. 418, 425 530 U.S. 466, 120-487 Circuit Courts 867 F.2d 1285, 1288 997 F.2d 1343 131 F.3d 1005, 1008 161 F.3d 667, 671 166 F.3d 1166, 1168-1169 379 F.3d 1241, 1242 386 F.3d 1039, 1042 391 F.3d 1327 392 F.3d 450 Federal Sentencing Guidelines U.S.S.G. §2F1.1(b)(5) U.S.S.G. §3B1.1(c)