CHAPTER TWO - PART T - OFFENSES INVOLVING TAXATION§2T1.8. Offenses Relating to Withholding Statements (a) Base Offense Level: 4 Commentary Statutory Provisions: 26 U.S.C. §§ 7204, 7205. Application Note: 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).