US · guidelines
U.S.S.G. §2T2.1
Non-Payment of Taxes
(a) Base Offense Level: Level from §2T4.1 (Tax Table) corresponding to the
tax loss.
For purposes of this guideline, the “tax loss” is the amount of taxes that
the taxpayer failed to pay or attempted not to pay.
Commentary
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. For additional
statutory provision(s), see Appendix A (Statutory Index).
Application Note:
1. The tax loss is the total amount of unpaid taxes that were due on the alcohol and/or tobacco, or
that the defendant was attempting to evade.
History
Effective November 1, 1987. Amended effective November 1, 2012 (amendment 769); November 1, 2016 (amendment 804); November 1, 2025 (amendment 836).
Provenance
- Source
- ussc.gov
- Retrieved
- 2026-09-20
- Edition
- ussg-2025
- Content hash
7bc064dff15d0e82d69571d87b878ad7597f835b4eece9b82cd9efa351f4674a
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