Authorities Cited: United States Code 18 U.S.C. § 513(a) 18 U.S.C. § 1014 18 U.S.C. § 3553(a) Circuit Courts 909 F.2d 412, 414 931 F.2d 905, 907 935 F.2d 719, 723 979 F.2d 1037, 1040-1041 985 F.2d 222, 224 994 F.2d 149, 155 15 F.3d 408 167 F.3d 895, 899 358 F.3d 344, 350 406 F.3d 323, 331 440 F.3d 704, 706 440 F.3d 711 444 F.3d 430, 441 478 F.3d 672, 678 505 F.3d 389, 391 517 F.3d 801 Federal Sentencing Guidelines U.S.S.G. §5E1.2