CHAPTER TWO - OFFENSE CONDUCT


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

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).