Authorities Cited: United States Code 18 U.S.C. § 3553(b)(1) 18 U.S.C. § 3742(e) 18 U.S.C. § 35534 26 U.S.C. § 6001 26 U.S.C. § 6011 26 U.S.C. § 7201 26 U.S.C. § 7212(a) 26 U.S.C. § 7422 28 U.S.C. § 1861 28 U.S.C. § 1867 28 U.S.C. § 1867(a) 28 U.S.C. § 1867(d) Supreme Court 297 U.S. 157, 160 321 U.S. 414, 444 380 U.S. 343, 350-351 434 U.S. 865 456 U.S. 936 469 U.S. 1217 470 U.S. 1, 15 493 U.S. 997 498 U.S. 192, 199-207 507 U.S. 725, 731 513 U.S. 1110 530 U.S. 466, 490 543 U.S. 220 Circuit Courts 416 F.2d 1044, 1047-1048 548 F.2d 608, 612-614 659 F.2d 590, 595 661 F.2d 1206, 1209 702 F.2d 1333, 1338-1339 743 F.2d 800, 819 825 F.2d 1537, 1542 871 F.2d 1574, 1578 943 F.2d 1535, 1539-1540 984 F.2d 1139, 1143 7 F.3d 1340, 1343 20 F.3d 445, 452 20 F.3d 1111, 1114 20 F.3d 1550, 1560 59 F.3d 1196, 1198 63 F.3d 1074 70 F.3d 588, 593 97 F.3d 473, 475 98 F.3d 1266, 1277-1286 108 F.3d 1255, 1266 108 F.3d 1284, 1287 152 F.3d 1283, 1295 269 F.3d 1250, 1268 290 F.3d 1279, 1284 293 F.3d 1254, 1260 344 F.3d 1149, 1158 347 F.3d 893, 900 350 F.3d 1137, 1148 381 F.3d 1237, 1242 400 F.3d 1297, 1306-1308 418 F.3d 1212, 1214 426 F.3d 1318, 1321 446 F.3d 1348, 1353-1355 454 F.3d 1300, 1318 459 F.3d 1180, 1181-1182 461 F.3d 1331, 1335 Federal Rules of Criminal Procedure Fed. R. Crim. P. 11