AMENDMENT 724
Amendment: The Commentary to §2E4.1 captioned "Application Note" is amended in Note 1 by inserting "and local" before "excise"; and by striking "tax" and inserting "taxes".
The Commentary to §2E4.1 captioned "Background" is amended by inserting "and local" before "excise".
Section 2X7.1 is amended in subsection (a) by striking "554" and inserting "555" each place it appears.
The Commentary to §2X7.1 captioned "Statutory Provision" is amended by striking "554" and inserting "555".
Section 3C1.4 is amended by striking "3559(f)(1)" and inserting "3559(g)(1)".
Appendix A (Statutory Index) is amended by striking both line references to 18 U.S.C. § 554 as follows:
"18 U.S.C. § 554 (Border tunnels and passages) 2X7.1
18 U.S.C. § 554 (Smuggling goods from the United States) 2B1.5, 2M5.2, 2Q2.1",
and inserting the following:
"18 U.S.C. § 554 2B1.5, 2M5.2, 2Q2.1
18 U.S.C. § 555 2X7.1";
in the line reference to 18 U.S.C. § 1091 by striking "2H1.3" and inserting "2H1.1";
in the line reference to 18 U.S.C. § 1512(a) by inserting ", 2A2.2, 2A2.3, 2J1.2" after "2A2.1"; and
in the line reference to 18 U.S.C. § 1512(b) by striking "2A1.2, 2A2.2,".
Reason for Amendment: This amendment makes various technical and conforming changes to the guidelines.
First, the amendment addresses section 121 of the USA PATRIOT Improvement and Reauthorization Act of 2005, Pub. L. 109–177, which expanded the definition of "contraband cigarette" in subsection (2) of 18 U.S.C. § 2341 to include the failure to pay local cigarette taxes. The amendment reflects this statutory change by expanding the scope of Application Note 1 of §2E4.1 (Unlawful Conduct Relating to Contraband Cigarettes and Smokeless Tobacco) to include local excise taxes within the meaning of "taxes evaded." The amendment also amends the background commentary to §2E4.1 to include local excise taxes.
Second, the amendment implements technical corrections made by section 553 of Pub. L. 110–161 by changing the statutory references in §2X7.1 (Border Tunnels and Subterranean Passages) from "18 U.S.C. § 554" to "18 U.S.C. § 555," and by amending Appendix A (Statutory Index) to refer violations of 18 U.S.C. § 555 to §2X7.1.
Third, the amendment addresses a statutory redesignation made by section 202 of the Adam Walsh Child Protection and Safety Act of 2006, Pub. L. 109–248, by changing statutory references in §3C1.4 (False Registration of Domain Name) from "18 U.S.C. § 3559(f)(1)" to "18 U.S.C. § 3559(g)(1)."
Fourth, the amendment addresses statutory changes to 18 U.S.C. § 1512 (Tampering with a witness, victim, or an informant) made by the 21st Century Department of Justice Appropriations Act, Pub. L. 107–273, by deleting in Appendix A the references to §§2A1.2 (Second Degree Murder) and 2A2.2 (Aggravated Assault) for violations of 18 U.S.C. § 1512(b), and adding those guidelines as references for violations of 18 U.S.C. § 1512(a). The amendment also adds a reference to §2J1.2 (Obstruction of Justice) for a violation of 18 U.S.C. § 1512(a) to reflect the broad range of obstructive conduct, including the use of physical force against a witness, covered by that subsection.
Fifth, the amendment changes the reference in Appendix A for offenses under 18 U.S.C. § 1091 (Genocide) from §2H1.3 (Use of Force or Threat of Force to Deny Benefits or Rights in Furtherance of Discrimination; Damage to Religious Real Property), which no longer exists as a result of a guideline consolidation (see Appendix C to the Guidelines Manual, Amendment 521), to §2H1.1 (Offenses Involving Individual Rights).
Effective Date: The effective date of this amendment is November 1, 2008.