AMENDMENT 408

Amendment: The Commentary to §2T1.2 captioned "Background" is amended in the third paragraph by deleting:

"difficulty of computing the tax loss, which may become the subject of protracted civil litigation. It is expected that the measure used will generally understate the tax due, and will not call for a sentence approaching the maximum unless very large incomes are involved. Thus, the burden will remain on the prosecution to provide a more accurate estimate of the tax loss if it seeks enhanced punishment",

and inserting in lieu thereof:

"potential difficulty of determining the amount of tax the taxpayer owed. It is expected that this alternative measure generally will understate the amount of tax owed".

Reason for Amendment: This amendment clarifies the meaning of the commentary and deletes surplus material.

Effective Date: The effective date of this amendment is November 1, 1991.