Authorities Cited: United States Code 18 U.S.C. § 2 18 U.S.C. § 286 18 U.S.C. § 371 18 U.S.C. § 1341 Code of Federal Regulations 42 C.F.R. § 20 42 C.F.R. § 413.153(b)(1) 42 C.F.R. § 413.17 42 C.F.R. § 413.17(b)(1) 42 C.F.R. § 413.17(c) Supreme Court 443 U.S. 307, 319 512 U.S. 504, 509 519 U.S. 1127 Circuit Courts 781 F.2d 229, 231-232 881 F.2d 1570, 1573 945 F.2d 576, 591-592 990 F.2d 1179, 1182 1 F.3d 1161, 1164 5 F.3d 480, 484 22 F.3d 1040, 1046 45 F.3d 408, 410 61 F.3d 825, 830 62 F.3d 1374, 1380 64 F.3d 626, 628 70 F.3d 776, 782 73 F.3d 331, 333-335 89 F.3d 1433, 1438 132 F.3d 662, 672 133 F.3d 78, 84 172 F.3d 1287, 1294 247 F.3d 1165, 1168 273 F.3d 1009, 1025 274 F.3d 301, 309-311 285 F.3d 1345, 1351-1352 288 F.3d 421, 428 338 F.3d 1287, 1288 363 F.3d 1169, 1176-1177 364 F.3d 934, 944-945 374 F.3d 998, 1003 384 F.3d 168, 173 400 F.3d 1325, 1330 411 F.3d 934, 939 413 F.3d 1288, 1292 430 F.3d 1357, 1369 434 F.3d 1270, 1294-1304 Federal Sentencing Guidelines U.S.S.G. §2B1.1 U.S.S.G. §2F1.1 U.S.S.G. §3B1.1