Authorities Cited: United States Code 18 U.S.C. § 228 18 U.S.C. § 228(a)(3) 18 U.S.C. § 228(b) 18 U.S.C. § 228(c)(2) 28 U.S.C. § 1291 Supreme Court 349 U.S. 81, 82-83 498 U.S. 192, 201-202 507 U.S. 87, 93-95 Circuit Courts 880 F.2d 1550, 1555 16 F.3d 149, 151 111 F.3d 307, 328 130 F.3d 523, 540 156 F.3d 157, 160 169 F.3d 140, 145 170 F.3d 871, 873 174 F.3d 47, 50 186 F.3d 219, 225-229 249 F.3d 98, 102 261 F.3d 271, 278 286 F.3d 92, 98 328 F.3d 77, 81 354 F.3d 124 416 F.3d 176, 177-184 462 F.3d 131, 144 Federal Sentencing Guidelines U.S.S.G. §2B1.1(b)(1) U.S.S.G. §2J1.1 U.S.S.G. §3A1.1(b)(1) U.S.S.G. §3C1.1 85 F. Supp. 2d 100 368 F. Supp. 2d 863 387 F. Supp. 2d 1053