Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 666 18 U.S.C. § 666(a)(1)(A) 18 U.S.C. § 666(b) 18 U.S.C. § 1012 18 U.S.C. § 1957 26 U.S.C. § 7201 Supreme Court 522 U.S. 52 529 U.S. 667, 677-682 Circuit Courts 588 F.2d 471, 475-476 841 F.2d 572, 578 949 F.2d 722, 730 984 F.2d 643, 646 89 F.3d 1185, 1189-1190 117 F.3d 262, 265 136 F.3d 417, 425 238 F.3d 310, 315 312 F.3d 725, 727-729 326 F.3d 661 436 F.3d 560, 584 981 F.3d 505, 509 Federal Rules of Criminal Procedure Fed. R. Crim. P. 11(b)(3)