Authorities Cited: United States Code 18 U.S.C. § 3553(a) 26 U.S.C. § 7206(2) Circuit Courts 876 F.2d 1264, 1271 964 F.2d 124, 129 995 F.2d 1407, 1413 38 F.3d 893, 906 56 F.3d 776, 778 62 F.3d 855, 859 72 F.3d 533, 543 101 F.3d 527, 528 107 F.3d 487, 489 221 F.3d 989, 996 267 F.3d 1154, 1161 312 F.3d 247, 250-251 429 F.3d 673, 676-679 435 F.3d 699, 700-701 454 F.3d 752, 762 461 F.3d 914, 917 483 F.3d 509, 514 489 F.3d 813, 821 493 F.3d 868, 875 505 F.3d 785, 791-792 523 F.3d 691, 701 524 F.3d 814, 819 Federal Sentencing Guidelines U.S.S.G. §2T1.1 U.S.S.G. §2T4.1 U.S.S.G. §6A1.3(a) Federal Rules of Criminal Procedure Fed. R. Crim. P. 32(i)(1)(C)