As seen on:
1610 Southern Blvd.
West Palm Beach, FL
Board Certified Criminal Trial Specialist
The following is a copy of the Federal Sentencing Guidelines. This section covers the non-payment of alcohol and tobacco taxes.
(a)Base Offense Level: Level from §2T4.1 (Tax Table) corresponding to the tax loss.
For purposes of this guideline, the "tax loss" is the amount of taxes that the taxpayer failed to pay or attempted not to pay.
Statutory Provisions: 26 U.S.C. §§ 5601-5605, 5607, 5608, 5661, 5671, 5691, 5762, provided the conduct constitutes non-payment, evasion or attempted evasion of taxes. For additional statutory provision(s), see Appendix A (Statutory Index).
1.The tax loss is the total amount of unpaid taxes that were due on the alcohol and/or tobacco, or that the defendant was attempting to evade.
2.Offense conduct directed at more than tax evasion (e.g., theft or fraud) may warrant an upward departure.
Background. The most frequently prosecuted conduct violating this section is operating an illegal still. 26 U.S.C. § 5601(a)(1).
Historical Note: Effective November 1, 1987.
(EFFECTIVE November 1, 2010)
United States Sentencing Commission