Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 471 18 U.S.C. § 472 18 U.S.C. § 472 18 U.S.C. § 473 Supreme Court 537 U.S. 270, 274 Circuit Courts 434 F.2d 827, 829 552 F.2d 1141, 1142 557 F.2d 1173, 1176-1177 586 F.2d 395, 397 590 F.2d 232, 235 657 F.2d 110, 114 720 F.2d 388, 391 801 F.2d 356, 357-358 806 F.2d 1463, 1471 844 F.2d 187, 189 972 F.2d 111, 114 20 F.3d 125, 132 20 F.3d 204, 209 27 F.3d 132, 135 85 F.3d 4, 8 101 F.3d 1046, 1059 141 F.3d 284, 287 144 F.3d 287, 291 159 F.3d 916 235 F.3d 945 318 F.3d 94, 95 369 F.3d 450, 452 404 F.3d 376, 384 406 F.3d 314, 321 413 F.3d 1240, 1250 507 F.3d 905, 910 511 F.3d 7, 15