Authorities Cited: United States Code 18 U.S.C. § 3553(a) 26 U.S.C. § 7206 26 U.S.C. § 7206(2) Supreme Court 429 U.S. 10, 12-23 Circuit Courts 848 F.2d 785, 788-789 881 F.2d 276, 278-280 123 F.3d 418, 421 161 F.3d 946, 949 259 F.3d 434 279 F.3d 372, 378 307 F.3d 430, 436 308 F.3d 494, 504 334 F.3d 520, 524 345 F.3d 416, 428 398 F.3d 516, 522 404 F.3d 967, 972 435 F.3d 612, 625 462 F.3d 510, 516 488 F.3d 700, 710 491 F.3d 334, 337 Federal Sentencing Guidelines U.S.S.G. §3C1.1 Federal Rules of Evidence Fed. R. Evid. 801(c)