Authorities Cited: United States Code 18 U.S.C. § 1001(a)(2) 18 U.S.C. § 1341 18 U.S.C. § 1346 Supreme Court 161 U.S. 306, 313-314 337 U.S. 535, 537 409 U.S. 352 483 U.S. 350, 355-360 502 U.S. 46, 59-60 521 U.S. 642, 650 531 U.S. 12, 20-21 Circuit Courts 477 F.2d 508, 509-514 522 F.2d 641, 646-648 619 F.2d 1189, 1193 812 F.2d 754, 759-760 865 F.2d 155, 159-160 867 F.2d 47, 56 908 F.2d 278, 280 909 F.2d 982 951 F.2d 369, 387-388 965 F.2d 340, 344 997 F.2d 1219 34 F.3d 551, 556 44 F.3d 285, 296 58 F.3d 933, 941 96 F.3d 769, 776-777 106 F.3d 1069, 1077 115 F.3d 1339, 1341 116 F.3d 728, 734-735 125 F.3d 346, 371 138 F.3d 961, 972 149 F.3d 649, 654-657 179 F.3d 793, 803 184 F.3d 608, 611 195 F.3d 961, 967 198 F.3d 1324, 1328 217 F.3d 477, 481-482 277 F.3d 678, 691-692 282 F.3d 500, 503-508 286 F.3d 92, 112 310 F.3d 999, 1006 323 F.3d 102, 116-117 327 F.3d 1081, 1106-1109 340 F.3d 1261, 1269 345 F.3d 952, 954-958 354 F.3d 124, 136-144 362 F.3d 958, 959-960 387 F.3d 585, 589 396 F.3d 843, 847-850 398 F.3d 407, 417-418 408 F.3d 966, 988 421 F.3d 599, 602-603 431 F.3d 25, 34 436 F.3d 1140, 1146-1147 441 F.3d 716, 723-724 446 F.3d 671, 676 459 F.3d 509, 520-522 464 F.3d 773, 787-789 469 F.3d 1101, 1106 484 F.3d 877, 882-884 484 F.3d 943, 944 487 F.3d 512, 515-516 495 F.3d 826, 834 497 F.3d 727, 741 498 F.3d 666 Federal Sentencing Guidelines U.S.S.G. §3B1.2(b)