2001 Federal Sentencing Guideline Manual
§2X2.1. Aiding and Abetting
The offense level is the same level as that for the underlying offense.
Commentary
Statutory Provision: 18 U.S.C. § 2.
Application Note:
1. "Underlying offense" means the offense the defendant is convicted of aiding or abetting.
Background: A defendant convicted of aiding and abetting is punishable as a principal. 18 U.S.C. § 2. This section provides that aiding and abetting the commission of an offense has the same offense level as the underlying offense. An adjustment for a mitigating role (§3B1.2) may be applicable.