Authorities Cited: United States Code 18 U.S.C. § 1341 18 U.S.C. § 3663 18 U.S.C. § 3663(a)(B)(i)(I) 18 U.S.C. § 3663(B)(i)(I) Supreme Court 507 U.S. 725, 732-734 Circuit Courts 91 F.3d 274, 276 165 F.3d 1133, 1139 195 F.3d 961, 968 238 F.3d 837, 841 268 F.3d 533 279 F.3d 511, 514 324 F.3d 550, 555-558 330 F.3d 949, 953 394 F.3d 520, 526-528 406 F.3d 845, 848 456 F.3d 766, 771 483 F.3d 509, 515 507 F.3d 527, 531-532 Federal Sentencing Guidelines U.S.S.G. §2B1.1 U.S.S.G. §3E1.1(a)