Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 1001 18 U.S.C. § 1341 18 U.S.C. § 1346 18 U.S.C. § 1957 Circuit Courts 878 F.2d 1355, 1358 898 F.2d 1505, 1511 908 F.2d 1531, 1533-1534 915 F.2d 1524, 1529 935 F.2d 1212, 1219 53 F.3d 312, 314-315 55 F.3d 564, 568-572 69 F.3d 1116, 1121 82 F.3d 1032, 1038 97 F.3d 518, 530 98 F.3d 1266, 1282 102 F.3d 1164, 1168-1169 123 F.3d 1381, 1400 138 F.3d 912, 915 139 F.3d 1359, 1363 177 F.3d 957, 958 184 F.3d 1322, 1326 194 F.3d 1186 198 F.3d 1324, 1328 231 F.3d 1308, 1312-1313 259 F.3d 229, 249-252 290 F.3d 1341, 1351 291 F.3d 756, 763 292 F.3d 703, 706 297 F.3d 93, 100 321 F.3d 1024, 1032 Federal Sentencing Guidelines U.S.S.G. §2B1.1 U.S.S.G. §2C1.3 U.S.S.G. §2C1.7 U.S.S.G. §3C1.1