Authorities Cited: United States Code 18 U.S.C. § 1344 18 U.S.C. § 3553(a) 18 U.S.C. § 3742 18 U.S.C. § 3742(f) 18 U.S.C. § 3742(f)(1) 28 U.S.C. § 1291 Circuit Courts 278 F.3d 880, 885-886 404 F.3d 967 406 F.3d 1149, 1151 417 F.3d 1099, 1101 427 F.3d 881, 885-896 433 F.3d 1269, 1279-1280 434 F.3d 1166, 1173 453 F.3d 668, 671-672 492 F.3d 967, 970 510 F.3d 1007, 1011-1012 511 F.3d 1221, 1227-1228 520 F.3d 984, 991-993 524 F.3d 988, 1001 532 F.3d 423, 442 Federal Sentencing Guidelines U.S.S.G. §2B1.1