18 USC 3673 - Definitions for sentencing provisions

As used in chapters 227 and 229
(1) the term found guilty includes acceptance by a court of a plea of guilty or nolo contendere;
(2) the term commission of an offense includes the attempted commission of an offense, the consummation of an offense, and any immediate flight after the commission of an offense; and
(3) the term law enforcement officer means a public servant authorized by law or by a government agency to engage in or supervise the prevention, detection, investigation, or prosecution of an offense.