AMENDMENT 220

Amendment: Section 2T1.1(a) is amended by deleting ", including interest to the date of filing an indictment or information" immediately following "attempted to evade".

The Commentary to §2T1.1 captioned "Application Notes" is amended in Note 2 in the first sentence by deleting ", plus interest to the date of the filing of an indictment or information" immediately following "attempted to evade", and in the second sentence by inserting "interest or" immediately before "penalties.".

Reason for Amendment: The purpose of this amendment is to simplify the application of the guideline by deleting interest from the calculation of tax loss.

Effective Date: The effective date of this amendment is November 1, 1989.