Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 1341 18 U.S.C. § 1343 18 U.S.C. § 3231 18 U.S.C. § 3232 18 U.S.C. § 3663(A)(a)(1) 18 U.S.C. § 3664(d)(5) 26 U.S.C. § 7206(2) 28 U.S.C. § 1291 Supreme Court 341 U.S. 58, 65-66 349 U.S. 133, 136 422 U.S. 806 425 U.S. 80, 86-87 425 U.S. 501, 505 475 U.S. 560, 569 504 U.S. 655, 659-670 511 U.S. 375, 377 520 U.S. 461, 467 544 U.S. 622, 630 547 U.S. 332, 342 549 U.S. 70, 127 Circuit Courts 572 F.2d 683 597 F.2d 693, 699 610 F.2d 680, 684 656 F.2d 512 781 F.2d 740, 743 783 F.2d 934, 937 802 F.2d 358 857 F.2d 529, 537 864 F.2d 4, 5 901 F.2d 702, 709 913 F.2d 712, 714 929 F.2d 25, 27 934 F.2d 1048, 1059 941 F.2d 893, 896 986 F.2d 333, 336 993 F.2d 1444, 1452 13 F.3d 1354, 1356 75 F.3d 230, 237 108 F.3d 1109, 1112 113 F.3d 1155 147 F.3d 912, 913 147 F.3d 1061, 1065 150 F.3d 1140, 1147 166 F.3d 964, 977 173 F.3d 634, 639 190 F.3d 1097, 1099 200 F.3d 653, 657 223 F.3d 1103, 1106 226 F.3d 1005, 1010 241 F.3d 1114, 1119 282 F.3d 759, 764 289 F.3d 1106, 1109 339 F.3d 1084, 1086 340 F.3d 1022, 1026-1027 341 F.3d 1037, 1048 354 F.3d 1320, 1326 384 F.3d 628, 645 388 F.3d 1199, 1250-1251 393 F.3d 1044, 1051 401 F.3d 1145, 1147 414 F.3d 1048, 1054-1058 424 F.3d 1056, 1058 425 F.3d 1248 460 F.3d 1200, 1214-1215 462 F.3d 1160, 1162-1163 472 F.3d 662, 666 495 F.3d 1094 502 F.3d 931, 986 509 F.3d 1201, 1208-1225 511 F.3d 1221, 1225 Federal Rules of Criminal Procedure Fed. R. Crim. P. 18 Fed. R. Crim. P. 32(i)(4)(A)(ii) Fed. R. Crim. P. 43(a)