Authorities Cited: United States Code 18 U.S.C. § 1343 18 U.S.C. § 3231 18 U.S.C. § 3553(a) 18 U.S.C. § 3571(d) 18 U.S.C. § 3742 26 U.S.C. § 7206(1) 28 U.S.C. § 1291 Supreme Court 508 U.S. 602, 622 543 U.S. 220, 245 Circuit Courts 462 F.3d 237, 247 470 F.3d 33, 40 494 F.3d 394, 403 501 F.3d 250, 256-262 515 F.3d 207, 216-217 515 F.3d 1179, 1191 517 F.3d 208, 215 527 F.3d 282, 286 Federal Sentencing Guidelines U.S.S.G. §1A1.1 U.S.S.G. §2A6.1(b)(4) U.S.S.G. §5K2.14