Authorities Cited: United States Code 18 U.S.C. § 1344 18 U.S.C. § 1349 18 U.S.C. § 3553(a) Supreme Court 507 U.S. 725, 732 515 U.S. 389, 405 519 U.S. 148, 150 520 U.S. 461, 468 543 U.S. 220, 245 Circuit Courts 978 F.2d 1520, 1523-1524 335 F.3d 919, 926-927 404 F.3d 967 409 F.3d 1073, 1078 417 F.3d 1099, 1101 421 F.3d 932, 949 425 F.3d 634, 642 427 F.3d 881 432 F.3d 1056, 1061 433 F.3d 1269, 1279 443 F.3d 1135, 1140 479 F.3d 715, 721-722 490 F.3d 1142, 1146 492 F.3d 967, 969-970 509 F.3d 771, 775-776 509 F.3d 1201, 1220 517 F.3d 1163, 1167 520 F.3d 984, 991-993 536 F.3d 162, 163 537 F.3d 480, 489-490 Federal Sentencing Guidelines U.S.S.G. §1B1.1 U.S.S.G. §1B1.3 U.S.S.G. §2B1.1 U.S.S.G. §3B1.1(a) U.S.S.G. §5G1.3(b) U.S.S.G. §5K1.1 Federal Rules of Criminal Procedure Fed. R. Crim. P. 52(b)