US · guidelines
U.S.S.G. Ch. 2, Pt. T, Subpt. 1
INCOME TAXES, EMPLOYMENT TAXES, ESTATE TAXES, GIFT TAXES, AND EXCISE TAXES (OTHER THAN ALCOHOL, TOBACCO, AND CUSTOMS TAXES)
Introductory Commentary
The criminal tax laws are designed to protect the public interest in preserving the integrity of
the nation’s tax system. Criminal tax prosecutions serve to punish the violator and promote respect
for the tax laws. Because of the limited number of criminal tax prosecutions relative to the estimated
incidence of such violations, deterring others from violating the tax laws is a primary consideration
underlying these guidelines. Recognition that the sentence for a criminal tax case will be commensurate with the gravity of the offense should act as a deterrent to would-be violators.
Effective November 1, 1987.
History
Effective November 1, 1987. Amended effective November 1, 1993 (amendment 491).
Provenance
- Source
- ussc.gov
- Retrieved
- 2026-09-20
- Edition
- ussg-2018
- Content hash
4898b70cc43c3b6c45484a56e23ab556a55f8452f2c273f314b246137482dab8
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