2005 Federal Sentencing Guidelines
Chapter 2 - PART T - OFFENSES INVOLVING
§2T1.8. Offenses Relating to
(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).