The following is a copy of the Federal Sentencing Guidelines. This section covers offenses relating to withholding statements.

1.INCOME TAXES, EMPLOYMENT TAXES, ESTATE TAXES, GIFT TAXES, AND EXCISE TAXES (OTHER THAN ALCOHOL, TOBACCO, AND CUSTOMS TAXES)

§2T1.8. Offenses Relating to Withholding Statements

(a)Base Offense Level: 4

Commentary

Statutory Provisions: 26 U.S.C. §§ 7204, 7205.

Application Note:

1.If the defendant was attempting to evade, rather than merely delay, payment of taxes, an upward departure may be warranted.

Background. The offenses are misdemeanors. Under pre-guidelines practice, imprisonment was unusual.

Historical Note: Effective November 1, 1987. Amended effective November 1, 2004 (see Appendix C, amendment 674).

(EFFECTIVE November 1, 2010)

United States Sentencing Commission