2006 Federal Sentencing Guidelines
CHAPTER 2 - PART T - OFFENSES INVOLVING TAXATION
§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.