Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 3553(a) 18 U.S.C. § 3553(a)(4)(A)(ii) 18 U.S.C. § 3621(b) 26 U.S.C. § 6531(2) 26 U.S.C. § 7201 26 U.S.C. § 7203 26 U.S.C. § 7206(1) 26 U.S.C. § 7212(a) 28 U.S.C. § 1291 Code of Federal Regulations 26 C.F.R. § 1.451 Supreme Court 342 U.S. 165, 172-174 353 U.S. 391 506 U.S. 534, 540-541 543 U.S. 220 543 U.S. 1109 Circuit Courts 464 F.2d 1087, 1092 521 F.2d 160, 164 526 F.2d 884, 886 705 F.2d 1237, 1246 766 F.2d 1426, 1431 782 F.2d 862, 870-871 807 F.2d 269, 270-271 832 F.2d 1110, 1113 884 F.2d 189, 192 884 F.2d 532, 539 948 F.2d 1518, 1525 959 F.2d 1489, 1500 960 F.2d 970, 974 971 F.2d 481, 490-491 978 F.2d 1177 980 F.2d 611, 614 982 F.2d 1422, 1432 998 F.2d 776, 779 998 F.2d 1344, 1355 24 F.3d 93, 95-96 37 F.3d 1564, 1579 71 F.3d 1160 89 F.3d 1050, 1067 90 F.3d 1409, 1413-1414 107 F.3d 774, 778 118 F.3d 44 129 F.3d 1093, 1098 131 F.3d 1452, 1458 133 F.3d 758, 765-766 148 F.3d 1027, 1028-1029 166 F.3d 964, 981 184 F.3d 1206, 1234-1235 187 F.3d 1222, 1223 197 F.3d 1059, 1065 225 F.3d 1187, 1194-1197 255 F.3d 1256, 1259 291 F.3d 1100, 1115 319 F.3d 1218, 1219-1221 370 F.3d 1039, 1046 383 F.3d 1227, 1229 403 F.3d 727, 736 414 F.3d 1287, 1293 428 F.3d 1300, 1363 437 F.3d 1023, 1033 437 F.3d 1050, 1053-1055 458 F.3d 1157, 1164-1166 470 F.3d 964, 976 473 F.3d 1289, 1291 480 F.3d 769, 776 485 F.3d 1120, 1129 495 F.3d 1211, 1213 500 F.3d 1167, 1169 Federal Sentencing Guidelines U.S.S.G. §1B1.11 U.S.S.G. §2T1.1 U.S.S.G. §2T4.1 U.S.S.G. §3B1.1(c) U.S.S.G. §5H1.6 U.S.S.G. §6A1.3 551 F. Supp. 964, 969 Federal Rules of Criminal Procedure Fed. R. Crim. P. 14(a) Fed. R. Crim. P. 29 Federal Rules of Evidence Fed. R. Evid. 1006