AMENDMENT 410

Amendment: Section 2T3.1(a) is amended by deleting "Level from §2T4.1 (Tax Table) corresponding to the tax loss." and inserting in lieu thereof:

"(1) The level from §2T4.1 (Tax Table) corresponding to the tax loss, if the tax loss exceeded $1,000; or

(2) 5, if the tax loss exceeded $100 but did not exceed $1,000; or

(3) 4, if the tax loss did not exceed $100.".

Section 2T3.1 is amended by inserting the following additional subsection:

"(b) Specific Offense Characteristic

(1) If sophisticated means were used to impede discovery of the nature or existence of the offense, increase by 2 levels.".

Section 2T3.2(a) is amended by deleting "Level from §2T4.1 (Tax Table) corresponding to the tax loss." and inserting in lieu thereof:

"(1) The level from §2T4.1 (Tax Table) corresponding to the tax loss, if the tax loss exceeded $1,000; or

(2) 5, if the tax loss exceeded $100 but did not exceed $1,000; or

(3) 4, if the tax loss did not exceed $100.".

Section 2T3.2 is amended by inserting the following additional subsection:

"(b) Specific Offense Characteristic

(1) If sophisticated means were used to impede discovery of the nature or existence of the offense, increase by 2 levels.".

Reason for Amendment: This amendment lowers the offense level for the least serious offenses (evasion of import duty of $1,000 or less without use of sophisticated means) to provide an offense level equal to the offense level for theft of the same amount without more than minimal planning. In addition, it adds an adjustment for "sophisticated means" to conform with other tax evasion guidelines (e.g., §2T1.1).

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