Authorities Cited: United States Code 17 U.S.C. § 1014 18 U.S.C. § 3 18 U.S.C. § 24(a)(5)(A) 18 U.S.C. § 24(a)(6) 18 U.S.C. § 24(a)(7) 18 U.S.C. § 33 18 U.S.C. § 371 18 U.S.C. § 1014 18 U.S.C. § 1341 18 U.S.C. § 1344 18 U.S.C. § 1623 18 U.S.C. § 3553(a) 18 U.S.C. § 3553(a)(1) 18 U.S.C. § 3553(a)(2)(A) 18 U.S.C. § 3553(a)(2)(B) 18 U.S.C. § 3553(a)(4)(A)(i) 18 U.S.C. § 3553(a)(6) 26 U.S.C. § 7201 28 U.S.C. § 994(d)(5) 28 U.S.C. § 994(e) Supreme Court 487 U.S. 552, 530-560 496 U.S. 384 518 U.S. 81, 99-100 522 U.S. 1064 530 U.S. 466 543 U.S. 17 543 U.S. 220 Circuit Courts 821 F.2d 121, 123 933 F.2d 18 936 F.2d 661 964 F.2d 124, 129-130 11 F.3d 1029, 1035 16 F.3d 103, 113-294 19 F.3d 65, 75 24 F.3d 412, 414 26 F.3d 258, 260 48 F.3d 96, 104 161 F.3d 761, 762-763 207 F.3d 133, 139 240 F.3d 12 252 F.3d 163, 169 331 F.3d 292, 294 409 F.3d 114, 119 413 F.3d 201, 220 414 F.3d 345, 349 485 F.3d 674, 679-680