Authorities Cited: United States Code 18 U.S.C. § 2 18 U.S.C. § 666(a) 18 U.S.C. § 666(a)(1)(B) 18 U.S.C. § 1341 18 U.S.C. § 1962(c) 18 U.S.C. § 1963(a) 18 U.S.C. § 3553 26 U.S.C. § 7206 26 U.S.C. § 7206(1) Supreme Court 465 U.S. 354, 361 474 U.S. 921 486 U.S. 153, 159-164 501 U.S. 1211 519 U.S. 148, 155 542 U.S. 296 543 U.S. 220 547 U.S. 1034, 1126 Circuit Courts 592 F.2d 900, 904 661 F.2d 1206, 1209 708 F.2d 40, 46 757 F.2d 1522, 1530 803 F.2d 604 927 F.2d 742, 750 33 F.3d 1507, 1522-1524 130 F.3d 1448, 1457-1458 165 F.3d 839, 863 256 F.3d 1120, 1128 376 F.3d 1296, 1300 380 F.3d 1331 400 F.3d 1297, 1304-1305 422 F.3d 1241, 1245 430 F.3d 1142, 1144 431 F.3d 784, 785-788 450 F.3d 1276, 1278 459 F.3d 1180, 1182-1185 463 F.3d 1182, 1195 Federal Sentencing Guidelines U.S.S.G. §2T1.1 U.S.S.G. §3B1.3 U.S.S.G. §3C1.1 U.S.S.G. §5H1.11