§2T1.9. Conspiracy to Impede, Impair, Obstruct, or Defeat Tax
(a) Base Offense Level (Apply the greater):
(1) Offense level determined from §2T1.1 or §2T1.4, as appropriate; or
(b) Specific Offense Characteristics
If more than one applies, use the greater:
(1) If the offense involved the planned or threatened use of violence to impede, impair, obstruct, or defeat the ascertainment, computation, assessment, or collection of revenue, increase by 4 levels.
(2) If the conduct was intended to encourage persons other than or in addition to co-conspirators to violate the internal revenue laws or impede, impair, obstruct, or defeat the ascertainment, computation, assessment, or collection of revenue, increase by 2 levels. Do not, however, apply this adjustment if an adjustment from §2T1.4(b)(1) is applied.
Historical Note: Effective November 1, 1987. Amended effective November 1, 1989 (see Appendix C, amendments 233 and 234); November 1, 1993 (see Appendix C, amendment 491).
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