Authorities Cited: United States Code 18 U.S.C. § 2 18 U.S.C. § 3731 26 U.S.C. § 861 28 U.S.C. § 1291 Supreme Court 468 U.S. 897 507 U.S. 725, 731-733 516 U.S. 489, 511 Circuit Courts 7 F.2d 122, 134 663 F.2d 229, 238 736 F.2d 891, 895 828 F.2d 679, 683 857 F.2d 122 864 F.2d 992, 1006 885 F.2d 1076, 1084 887 F.2d 880, 885 946 F.2d 1497, 1502 993 F.2d 1052 20 F.3d 229, 234 34 F.3d 992, 994 38 F.3d 1131, 1139 56 F.3d 1423, 1427 72 F.3d 1217, 1227 76 F.3d 526, 530 116 F.3d 127, 129-132 132 F.3d 56, 59 156 F.3d 505 162 F.3d 6, 11 186 F.3d 948, 958 191 F.3d 360 249 F.3d 867, 871 282 F.3d 1, 10 327 F.3d 56, 125 395 F.3d 458, 460 406 F.3d 207 414 F.3d 474 446 F.3d 508, 517 Federal Rules of Criminal Procedure Fed. R. Crim. P. 12 Fed. R. Crim. P. 12(b)(1) Fed. R. Crim. P. 12(b)(3) Fed. R. Crim. P. 12(b)(3)(C) Fed. R. Crim. P. 12(f) Fed. R. Crim. P. 52 Fed. R. Crim. P. 52(b)