Source: http://www.ussc.gov/guidelines-manual/2013/2013-2t21
Timestamp: 2016-05-06 07:23:00
Document Index: 241775648

Matched Legal Cases: ['§ 5601', '§2', '§2', '§ 377', '§ 5601', '§ 5601']

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This subpart deals with offenses contained in Parts I-IV of Subchapter J of Chapter 51 of Subtitle E of Title 26, chiefly 26 U.S.C. §§ 5601-5605, 5607, 5608, 5661, 5671, 5691, and 5762, where the essence of the conduct is tax evasion or a regulatory violation. Because these offenses are no longer a major enforcement priority, no effort has been made to provide a section-by-section set of guidelines. Rather, the conduct is dealt with by dividing offenses into two broad cate­gories: tax evasion offenses and regulatory offenses.
Historical Note: Effective November 1, 1987. Amended effective November 1, 2010 (see Appendix C, amendment 746). §2T2.1. Non-Payment of Taxes (a) Base Offense Level: Level from §2T4.1 (Tax Table) corresponding to the tax loss.
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).
Background: The most frequently prosecuted conduct violating this section is operating an illegal still. 26 U.S.C. § 5601(a)(1).
Historical Note: Effective November 1, 1987. Amended effective November 1, 2012 (see Appendix C, amendment 769).