2005 Federal Sentencing Guidelines
Chapter 2 - PART T - OFFENSES INVOLVING
TAXATION
§2T1.9. Conspiracy to Impede,
Impair, Obstruct, or Defeat Tax
(a) Base Offense Level (Apply the greater):
(1) Offense level determined from §2T1.1 or §2T1.4, as appropriate;
or
(2) 10.
(b) Specific Offense Characteristics
If more than one applies, use the greater:
(1) If the offense involved the planned or threatened use of violence to
impede, impair, obstruct, or defeat the ascertainment, computation, assessment,
or collection of revenue, increase by 4 levels.
(2) If the conduct was intended to encourage persons other than or in addition
to co-conspirators to violate the internal revenue laws or impede, impair,
obstruct, or defeat the ascertainment, computation, assessment, or collection
of revenue, increase by 2 levels.
Do not, however, apply this adjustment if an adjustment from §2T1.4(b)(1)
is applied.
Commentary
Statutory Provision: 18 U.S.C. § 371.
Application Notes:
1. This section applies to conspiracies to "defraud the United States by
impeding, impairing, obstructing and defeating . . . the collection
of revenue." United States v. Carruth,
699 F.2d 1017, 1021 (9th Cir. 1983), cert. denied,
464 U.S. 1038 (1984). See also United States
v. Browning, 723 F.2d 1544 (11th Cir. 1984); United
States v. Klein, 247 F.2d 908, 915 (2d Cir. 1957), cert. denied,
355 U.S. 924 (1958). It does not apply to taxpayers, such as a husband and
wife, who merely evade taxes jointly or file a fraudulent return.
2. The base offense level is the offense level (base offense level plus any
applicable specific offense characteristics) from
§2T1.1 or §2T1.4 (whichever guideline most closely addresses the
harm that would have resulted had the conspirators succeeded in impeding, impairing,
obstructing, or defeating the Internal Revenue Service) if that offense level
is greater than 10. Otherwise, the base offense level is 10.
3. Specific offense characteristics from §2T1.9(b) are to be applied
to the base offense level determined under §2T1.9(a)(1) or (2).
4. Subsection (b)(2) provides an enhancement where the conduct was intended
to encourage persons, other than the participants directly involved in the
offense, to violate the tax laws (e.g.,
an offense involving a "tax protest" group that encourages persons to violate
the tax laws, or an offense involving the marketing of fraudulent tax shelters
or schemes).
Background: This type of
conspiracy generally involves substantial sums of money. It also typically
is complex and may be far-reaching, making it quite difficult to evaluate the
extent of the revenue loss caused. Additional specific offense characteristics
are included because of the potential for these tax conspiracies to subvert
the revenue system and the danger to law enforcement agents and the public.
Historical Note: Effective
November 1, 1987. Amended effective November 1, 1989 (see Appendix
C, amendments 233 and 234); November 1, 1993 (see Appendix
C, amendment 491).