2005 Federal Sentencing Guidelines
Chapter 2 - PART T - OFFENSES INVOLVING
§2T2.2. Regulatory Offenses
(a) Base Offense Level: 4
Statutory Provisions: 26
U.S.C. §§ 5601, 5603-5605, 5661, 5671, 5762, provided the conduct
is tantamount to a record-keeping violation rather than an effort to evade
payment of taxes. For additional statutory provision(s), see Appendix
A (Statutory Index).
of this type are infrequent.
Historical Note: Effective
November 1, 1987. Amended effective November 1, 1990 (see Appendix
C, amendment 359).