US · guidelines
U.S.S.G. §2T2.2
Regulatory Offenses
(a) Base Offense Level: 4
Commentary
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. For additional statutory provision(s), see Appendix A (Statutory Index).
History
Effective November 1, 1987. Amended effective November 1, 1990 (amendment 359); November 1, 2012 (amendment 769); November 1, 2016 (amendment 804).
Provenance
- Source
- ussc.gov
- Retrieved
- 2026-09-20
- Edition
- ussg-2018
- Content hash
2cf172535982b084ba3f5172ff86ea1c8ec4b3e0ee8822a236ee7be59a32c1b1
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