Authorities Cited: United States Code 18 U.S.C. § 922(g)(1) 18 U.S.C. § 3553(a) 26 U.S.C. § 5841 26 U.S.C. § 5845(a)(1) 26 U.S.C. § 5861(d) 26 U.S.C. § 5871 Supreme Court 510 U.S. 135, 143 522 U.S. 1021 540 U.S. 848 Circuit Courts 584 F.2d 694, 701 996 F.2d 88, 92 99 F.3d 212, 214-216 114 F.3d 1284, 1301 315 F.3d 1054, 1055-1057 332 F.3d 1144, 1148-1149 414 F.3d 629, 634 431 F.3d 767, 770 446 F.3d 821 512 F.3d 1052, 1056 513 F.3d 894, 898 517 F.3d 1020, 1023 Federal Sentencing Guidelines U.S.S.G. §1B1.1 U.S.S.G. §1B1.3 U.S.S.G. §2K2.1 U.S.S.G. §3D1.2(d) U.S.S.G. §3D2.1(d) Federal Rules of Evidence Fed. R. Evid. 804(b)(3)