Chapter 2 Adjustments - §2T1.7

Set base offense level and special offense characteristics (SOCs).

Failing to Deposit Collected Taxes in Trust Account as Required After Notice

Base Offense Level

Level 4
5 less than the level from §2T4.1 (Tax Table) corresponding to the amount not deposited
Total Offense Level:0

Statutory Provisions:

  • 26 U.S.C. §§ 7215, 7512(b)