Authorities Cited: United States Code 18 U.S.C. § 2 18 U.S.C. § 474 18 U.S.C. § 1344 18 U.S.C. § 3553(a) 18 U.S.C. § 3742 Supreme Court 543 U.S. 220 Circuit Courts 193 F.3d 1035, 1037 324 F.3d 966, 970 333 F.3d 886, 892 395 F.3d 823, 826 403 F.3d 997, 1004 473 F.3d 894 474 F.3d 551, 556 485 F.3d 1009, 1012 517 F.3d 1044, 1047-1048 Federal Sentencing Guidelines U.S.S.G. §2B1.1(b)(8)(C) U.S.S.G. §4A1.3