2011 FEDERAL SENTENCING GUIDELINES MANUAL
CHAPTER TWO - OFFENSE CONDUCT
PART T - OFFENSES INVOLVING TAXATION
2. ALCOHOL AND TOBACCO TAXES
§2T2.2. Regulatory Offenses
(a) Base Offense Level: 4
Commentary
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).
Background: Prosecutions of this type are infrequent.
Historical Note: Effective November 1, 1987. Amended effective November 1, 1990 (see Appendix C, amendment 359).