Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 1028 18 U.S.C. § 1029 Circuit Courts 579 F.2d 707 959 F.2d 1181, 1187 31 F.3d 28, 31 128 F.3d 74, 76 252 F.3d 163, 169 348 F.3d 329, 344 396 F.3d 515, 521 404 F.3d 967 417 F.3d 1099, 1106-1107 427 F.3d 881 458 F.3d 110, 126 493 F.3d 122, 131 507 F.3d 127, 129 525 F.3d 179, 185 Federal Sentencing Guidelines U.S.S.G. §2B1.1 U.S.S.G. §3B1.1(c) 442 F. Supp. 2d 88, 90-102