Authorities Cited: United States Code 18 U.S.C. § 3553(a) 21 U.S.C. § 841(a)(1) 21 U.S.C. § 841(b)(1)(B) 26 U.S.C. § 5845(a) 26 U.S.C. § 5845(a)(6) Supreme Court 507 U.S. 722, 732 508 U.S. 36, 38 Circuit Courts 94 F.3d 158, 161 284 F.3d 555, 559 332 F.3d 838, 840-843 383 F.3d 164, 167-168 510 F.3d 57, 72-74 512 F.3d 1, 7 521 F.3d 29, 33 522 F.3d 69, 72 524 F.3d 286, 292 532 F.3d 37, 65 Federal Sentencing Guidelines U.S.S.G. §2D1.1(c)(7) U.S.S.G. §4A1.2 U.S.S.G. §4B1.1 U.S.S.G. §4B1.2

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