Authorities Cited: United States Code 18 U.S.C. § 2 18 U.S.C. § 1341 18 U.S.C. § 1346 28 U.S.C. § 402(i) 28 U.S.C. § 501(a) 29 U.S.C. § 439(c) 29 U.S.C. § 501(c) Circuit Courts 582 F.2d 898, 911 780 F.2d 1165, 1173-1174 934 F.2d 599, 606-607 936 F.2d 184, 189 64 F.3d 1510 104 F.3d 529 124 F.3d 693 144 F.3d 531, 538 147 F.3d 423, 436 161 F.3d 1117, 1121-1122 168 F.3d 741, 749 307 F.3d 344, 350 343 F.3d 511, 518 411 F.3d 591, 595 426 F.3d 765, 774 459 F.3d 1078, 1087 469 F.3d 102, 107 489 F.3d 683, 689 496 F.3d 371, 381-382 504 F.3d 561, 574-575 505 F.3d 332, 339 513 F.3d 194, 200 Federal Sentencing Guidelines U.S.S.G. §2B1.1 Federal Rules of Evidence Fed. R. Evid. 103 Fed. R. Evid. 103(a) Fed. R. Evid. 402 Fed. R. Evid. 404(b)