Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 1001 18 U.S.C. § 1341 18 U.S.C. § 1343 21 U.S.C. § 331(a) 21 U.S.C. § 333(a)(1) Code of Federal Regulations 21 C.F.R. § 807.81(a)(3) Supreme Court 229 U.S. 373 316 U.S. 52 423 U.S. 87 425 U.S. 748 463 U.S. 60 464 U.S. 548 478 U.S. 328 502 U.S. 46 514 U.S. 476 517 U.S. 484, 508 522 U.S. 136 527 U.S. 173 534 U.S. 316, 324 535 U.S. 357 Circuit Courts 30 F.3d 898, 900 235 F.3d 1049 243 F.3d 1 424 F.3d 535, 537 459 F.3d 791 498 F.3d 666, 684 Federal Sentencing Guidelines U.S.S.G. §2B1.1