Chapter 2 Adjustments - §2T2.2

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

Total Offense Level:4

Regulatory Offenses

Base Offense Level

Base Offense Level
Level 4
Total Offense Level:4

Statutory Provisions:

  • 15 U.S.C. § 377, 26 U.S.C. §§ 5601, 5603-5605, 5661, 5671, 5762, provided the conduct is tantamount to a record-keeping violation rather than an effort to evade payment of taxes

Chapter 2 Offense Level Calculation:

Base Offense Level:0
Current Total:4