Authorities Cited: United States Code 18 U.S.C. § 3231 18 U.S.C. § 3553 18 U.S.C. § 3553(a) 18 U.S.C. § 3553(a)(2)(A) 18 U.S.C. § 3742(a) 26 U.S.C. § 7203 28 U.S.C. § 1291 Supreme Court 394 U.S. 459, 467 404 U.S. 257, 262 535 U.S. 55, 62-70 542 U.S. 74, 83 Circuit Courts 565 F.2d 1273, 1275 868 F.2d 1357, 1360-1363 946 F.2d 230, 233 954 F.2d 928, 939-941 13 F.3d 641, 660 155 F.3d 221 357 F.3d 290, 293-294 412 F.3d 479, 484-492 451 F.3d 189, 195 483 F.3d 200, 203 Federal Rules of Criminal Procedure Fed. R. Crim. P. 11(b)(2)