Authorities Cited: United States Code 18 U.S.C. § 2 18 U.S.C. § 371 18 U.S.C. § 844 18 U.S.C. § 844(h) 18 U.S.C. § 1014 18 U.S.C. § 3282(a) 18 U.S.C. § 3293 18 U.S.C. § 3295 18 U.S.C. § 329310 26 U.S.C. § 6531(7) 26 U.S.C. § 7214 26 U.S.C. § 7214(a) Supreme Court 284 U.S. 299 390 U.S. 222, 227 Circuit Courts 426 F.2d 547 667 F.2d 12, 13 736 F.2d 150 785 F.2d 1506, 1519 900 F.2d 493 951 F.2d 630, 633 953 F.2d 176, 183 955 F.2d 3 83 F.3d 693, 697 248 F.3d 449, 458 359 F.3d 738, 742-743 479 F.3d 373, 376 525 F.3d 960, 963 527 F.3d 1065, 1078