Authorities Cited: United States Code 18 U.S.C. § 3533(a) 18 U.S.C. § 3553(a) 18 U.S.C. § 3553(a)(2)(A) 18 U.S.C. § 3563(b)(2) 18 U.S.C. § 3572 18 U.S.C. § 3583(d) 18 U.S.C. § 3663 18 U.S.C. § 3663(a)(3) 26 U.S.C. § 7201 26 U.S.C. § 7212(a) Supreme Court 459 U.S. 56, 58 Circuit Courts 941 F.2d 71, 101 985 F.2d 930, 932-933 20 F.3d 476, 478 32 F.3d 682, 685 58 F.3d 688, 691 101 F.3d 247, 253 122 F.3d 150, 152 129 F.3d 1293, 1302 156 F.3d 157, 166 174 F.3d 1074, 1076-1077 268 F.3d 533, 534-535 291 F.3d 30, 33 331 F.3d 116, 130 346 F.3d 1148, 1151 359 F.3d 544, 554 454 F.3d 366, 371 473 F.3d 1224, 1226 494 F.3d 1046, 1056-1057 527 F.3d 188, 191-193 Federal Rules of Appellate Procedure Fed. R. App. P. 4(b)(5) 491 F. Supp. 2d 1, 11-12 Federal Rules of Criminal Procedure Fed. R. Crim. P. 35(a)