Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 1344 18 U.S.C. § 3535(a) 18 U.S.C. § 3553(a) Supreme Court 503 U.S. 193, 203 518 U.S. 81, 95 543 U.S. 220 Circuit Courts 87 F.3d 814, 820 251 F.3d 1247, 1252 310 F.3d 900, 902 349 F.3d 483, 484 370 F.3d 266, 274 387 F.3d 579, 582 398 F.3d 792, 801 403 F.3d 373, 383 404 F.3d 967 411 F.3d 736, 744-747 419 F.3d 451, 455 419 F.3d 582, 584 436 F.3d 706, 708 437 F.3d 550, 553 440 F.3d 832, 846 453 F.3d 706, 709-710 461 F.3d 805, 808 463 F.3d 445, 459 468 F.3d 308, 321 469 F.3d 572 473 F.3d 273, 279-280 509 F.3d 750, 765 511 F.3d 568, 581 516 F.3d 503, 510 521 F.3d 514, 543 Federal Sentencing Guidelines U.S.S.G. §2B1.1 U.S.S.G. §3B1.1(a) U.S.S.G. §3B1.3 U.S.S.G. §5K2.0 U.S.S.G. §5K2.3 U.S.S.G. §5K2.5 315 F. Supp. 2d 354, 361-363 Federal Rules of Criminal Procedure Fed. R. Crim. P. 32(h)