Set base offense level and special offense characteristics (SOCs).
Conspiracy to Impede, Impair, Obstruct, or Defeat Tax
§1B1.2(a) Is this the right guideline? A plea stipulation to a more serious offense changes it.
The guideline this page applies is the one Appendix A gives for the offense of CONVICTION. §1B1.2(a) makes one exception: where a plea agreement contains a stipulation that specifically establishes a MORE SERIOUS offense, the Chapter Two guideline for the stipulated offense is the one to use. Litix does not detect that; if it applies, choose the stipulated offense’s guideline here instead.
Determine the offense guideline section in Chapter Two (Offense Conduct) applicable to the offense of conviction (i.e., the offense conduct charged in the count of the indictment or information of which the defendant was convicted). However, in the case of a plea agreement (written or made orally on the record) containing a stipulation that specifically establishes a more serious offense than the offense of conviction, determine the offense guideline section in Chapter Two applicable to the stipulated offense. Refer to the Statutory Index (Appendix A) to determine the Chapter Two offense guideline, referenced in the Statutory Index for the offense of conviction. If the offense involved a conspiracy, attempt, or solicitation, refer to §2X1.1 (Attempt, Solicitation, or Conspiracy) as well as the guideline referenced in the Statutory Index for the substantive offense. For statutory provisions not listed in the Statutory Index, use the most analogous guideline. See §2X5.1 (Other Offenses). The guidelines do not apply to any count of conviction that is a Class B or C misdemeanor or an infraction. See §1B1.9 (Class B or C Misdemeanors and Infractions).
Nov. 1, 2025 Manual, printed p. 9 (PDF page 17)
§1B1.2, comment. (n.1)
A factual statement or a stipulation contained in a plea agreement (written or made orally on the record) is a stipulation for purposes of subsection (a) only if both the defendant and the government explicitly agree that the factual statement or stipulation is a stipulation for such purposes. However, a factual statement or stipulation made after the plea agreement has been entered, or after any modification to the plea agreement has been made, is not a stipulation for purposes of subsection (a). The sentence that shall be imposed is limited, however, to the maximum authorized by the statute under which the defendant is convicted.
The total offense level appears here once a base offense level is established above. It is not 0: 0 is not a valid offense level.
Statutory Provisions:
- 18 U.S.C. § 371
Special Offense Characteristics:
Check the characteristics that apply to calculate the total offense level.
This characteristic directs the court to apply the GREATEST of the subdivisions below that apply to the case — not simply the first one that fits. Work out every applicable subdivision and select the highest.
Tick this characteristic to choose one of the options below.
Application Notes
Background:
This type of conspiracy generally involves substantial sums of money. It also typically is complex and may be far-reaching, making it quite difficult to evaluate the extent of the revenue loss caused. Additional specific offense characteristics are included because of the potential for these tax conspiracies to subvert the revenue system and the danger to law enforcement agents and the public.
Background is the Commission's explanatory commentary. It is not one of the numbered Application Notes and does not bind the court under §1B1.7.