| Tax Loss (Apply the Greatest) | Offense Level | |
| (A) | $1,700 or less | 6 |
| (B) | More than $1,700 | 7 |
| (C) | More than $3,000 | 8 |
| (D) | More than $5,000 | 9 |
| (E) | More than $8,000 | 10 |
| (F) | More than $13,500 | 11 |
| (G) | More than $23,500 | 12 |
| (H) | More than $40,000 | 13 |
| (I) | More than $70,000 | 14 |
| (J) | More than $120,000 | 15 |
| (K) | More than $200,000 | 16 |
| (L) | More than $325,000 | 17 |
| (M) | More than $550,000 | 18 |
| (N) | More than $950,000 | 19 |
| (O) | More than $1,500,000 | 20 |
| (P) | More than $2,500,000 | 21 |
| (Q) | More than $5,000,000 | 22 |
| (R) | More than $10,000,000 | 23 |
| (S) | More than $20,000,000 | 24 |
| (T) | More than $40,000,000 | 25 |
| (U) | More than $80,000,000 | 26 |