Authorities Cited: United States Code 18 U.S.C. § 514(a)(2) 26 U.S.C. § 7201 26 U.S.C. § 7201 Supreme Court 348 U.S. 121, 125 380 U.S. 343, 351 507 U.S. 725, 735-736 Circuit Courts 392 F.2d 753, 758 501 F.2d 993, 995 726 F.2d 876, 879 821 F.2d 322, 325 881 F.2d 276, 279 913 F.2d 724, 735 934 F.2d 84, 87 956 F.2d 540, 542 988 F.2d 1459, 1468 263 F.3d 1056, 1067-1068 353 F.3d 490 422 F.3d 340, 345 435 F.3d 612, 625 498 F.3d 336, 339 Federal Sentencing Guidelines U.S.S.G. §5K2.13