Authorities Cited: United States Code 18 U.S.C. § 3553(a) 18 U.S.C. § 3553(c) 18 U.S.C. § 3571(b)(3) 18 U.S.C. § 3664(d)(3) 26 U.S.C. § 7201 26 U.S.C. § 7206(1) Circuit Courts 528 F.3d 1247, 1249 Federal Sentencing Guidelines U.S.S.G. §5E1.2(c)(3) Federal Rules of Appellate Procedure Fed. R. App. P. 34(a)