Authorities Cited: United States Code 18 U.S.C. § 242 18 U.S.C. § 1001 18 U.S.C. § 1512(b)(3) Circuit Courts 17 F.3d 351, 353 112 F.3d 1493 198 F.3d 1265 203 F.3d 1304 224 F.3d 9, 12 249 F.3d 1251, 1259-1260 300 F.3d 1278, 1280 407 F.3d 1174, 1183 Federal Sentencing Guidelines U.S.S.G. §2B1.1 U.S.S.G. §3E1.1(a) U.S.S.G. §5K2.0 U.S.S.G. §5K2.21