Authorities Cited: United States Code 18 U.S.C. § 2 18 U.S.C. § 21 18 U.S.C. § 371 18 U.S.C. § 1347 19 U.S.C. § 636(b)(3) 28 U.S.C. § 636(b)(1) Supreme Court 291 U.S. 14 548 U.S. 140 Circuit Courts 374 F.2d 712, 717 782 F.2d 386, 392 988 F.2d 1298 5 F.3d 354, 360 23 F.3d 629, 632-634 152 F.3d 1113, 1114 201 F.3d 90, 93-94 220 F.3d 48, 51 252 F.3d 238, 241 272 F.3d 116, 122-123 298 F.3d 128, 133 381 F.3d 114, 122 381 F.3d 124, 127 413 F.3d 249, 251 428 F.3d 1181, 1200 442 F.3d 101, 117 Federal Sentencing Guidelines U.S.S.G. §5K1.1 Federal Rules of Criminal Procedure Fed. R. Crim. P. 11(c)