2007 Federal Sentencing Guidelines
CHAPTER 2 - PART T - OFFENSES INVOLVING TAXATION
1. INCOME TAXES, EMPLOYMENT TAXES, ESTATE TAXES, GIFT TAXES, AND
EXCISE TAXES (OTHER THAN ALCOHOL, TOBACCO, AND CUSTOMS TAXES)
§2T1.8. Offenses Relating to Withholding Statements
(a) Base Offense Level: 4
Statutory Provisions: 26 U.S.C. §§ 7204, 7205.
1. If the defendant was attempting to evade, rather than merely
delay, payment of taxes, an upward departure may be warranted.
Background: The offenses are misdemeanors. Under pre-guidelines
practice, imprisonment was unusual.
Historical Note: Effective November 1, 1987. Amended effective
November 1, 2004 (see Appendix C, amendment 674).