Chapter 2 Adjustments - §2T2.1

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

Non-Payment of Taxes

Base Offense Level

Total Offense Level:0

Statutory Provisions:

  • 15 U.S.C. § 377, 26 U.S.C. §§ 5601-5605, 5607, 5608, 5661, 5671, 5691, 5762, provided the conduct constitutes non-payment, evasion or attempted evasion of taxes