Authorities Cited: United States Code 18 U.S.C. § 513(a) 18 U.S.C. § 1014 18 U.S.C. § 1341 18 U.S.C. § 1344 Circuit Courts 1 F.3d 330, 340 53 F.3d 1105, 1112 104 F.3d 65, 71 105 F.3d 956, 969 107 F.3d 537, 541-543 139 F.3d 485, 490 161 F.3d 171, 191-192 166 F.3d 655, 664 182 F.3d 361, 364 224 F.3d 107, 120-121 258 F.3d 405, 413 303 F.3d 606, 645 314 F.3d 826, 828-829 418 F.3d 466 498 F.3d 963 Federal Sentencing Guidelines U.S.S.G. §2F1.1(b)(5)(c)(I)