Authorities Cited: United States Code 18 U.S.C. § 371 Circuit Courts 839 F.2d 1473, 1477 73 F.3d 331, 333 102 F.3d 1164, 1169-1170 127 F.3d 1314, 1328 131 F.3d 970, 984 172 F.3d 1287, 1292 185 F.3d 1217, 1222-1223 198 F.3d 1324, 1327-1329 228 F.3d 1294, 1300 262 F.3d 1217, 1248 348 F.3d 984, 989 388 F.3d 796, 805-813 390 F.3d 1319, 1326 403 F.3d 1263, 1268 407 F.3d 1174, 1178 426 F.3d 1318, 1323-1324 Federal Sentencing Guidelines U.S.S.G. §2B1.1 Federal Rules of Criminal Procedure Fed. R. Crim. P. 29(a)