Authorities Cited: United States Code 18 U.S.C. § 371 18 U.S.C. § 513(a) 18 U.S.C. § 1028(a)(7) 18 U.S.C. § 3553(a) Supreme Court 365 U.S. 301, 305 524 U.S. 125, 127 532 U.S. 988 543 U.S. 220, 261 Circuit Courts 930 F.2d 520 983 F.2d 1069 996 F.2d 598, 599 24 F.3d 829, 833 71 F.3d 611, 614 73 F.3d 616, 627-628 238 F.3d 426, 2000 371 F.3d 854, 860 474 F.3d 888, 892-894 495 F.3d 443 516 F.3d 459, 469 516 F.3d 473, 476 Federal Sentencing Guidelines U.S.S.G. §3C1.1 U.S.S.G. §4A1.3