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).