Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 1028(2) 18 U.S.C. § 1028(a)(1) 18 U.S.C. § 3553(a) Supreme Court 422 U.S. 806, 835 543 U.S. 220 Circuit Courts 901 F.2d 574, 576-577 23 F.3d 1121, 1128 208 F.3d 597, 601 228 F.3d 816, 826 243 F.3d 407, 410 335 F.3d 579, 586 347 F.3d 635, 638-640 401 F.3d 471, 483-485 414 F.3d 725, 729-730 416 F.3d 538, 539 424 F.3d 525, 531-533 425 F.3d 1041, 1046 426 F.3d 937, 944 433 F.3d 931, 938 447 F.3d 517, 519 483 F.3d 509, 516 493 F.3d 879, 891 507 F.3d 581, 587 527 F.3d 653, 660-662 Federal Sentencing Guidelines U.S.S.G. §1B1.3(a)(2)