US · guidelines

U.S.S.G. §2T1.8

Offenses Relating to Withholding Statements

activein force · 2025-11-01 – presentact-effective-date

(a) Base Offense Level: 4

Commentary

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

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

History

Effective November 1, 1987. Amended effective November 1, 2004 (amendment 674); November 1, 2025 (amendment 836).

Provenance

Source: ussc.gov
Retrieved: 2026-09-20
Edition: ussg-2025
Content hash: 545c169004be926c72c544f0f474b7f07b43684deb13ff087db238211236d560

View the official source →

The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.

Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.

Coverage · API docs