Source: http://www.ussc.gov/guidelines/2015-guidelines-manual/archive/2007-chap2-4
Timestamp: 2016-09-27 22:23:05
Document Index: 518540107

Matched Legal Cases: ['§2', '§ 1327', '§ 1182', 'art 1', '§3', '§ 1182', '§2', '§2', '§2', '§ 1015', '§2', '§2', '§2', '§2', '§2', '§ 1428', '§2', '§2', '§2', '§2', '§ 794', '§ 2274', '§2', '§2', '§2', '§2', '§2', '§ 554', '§ 2778', '§2', '§2', '§2', '§2', '§2', '§2', '§2', '§2', '§2', '§ 403', '§ 7413', '§4', '§2', '§2', '§2', '§2', '§2', '§2', '§2', '§2', '§2', '§ 5313', '§2', '§2', '§2', '§ 7201', '§\n7201', '§ 7203', '§2', '§2', '§2', '§2', '§2', '§3', '§2', '§2', '§2', '§2', '§2', '§2', '§2', '§\n5601', '§2', '§ 5601', '§2', '§2', '§2', '§2', '§2', '§ 371', '§2', '§2', '§2', '§ 3553', '§\n1', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§5', '§ 1841', '§2', '§2', '§ 3553', '§\n13', '§ 1153', '§\n3551', '§2', '§ 554']

2007 CHAP2-4 | United States Sentencing Commission
2007 CHAP2-4
PART L - OFFENSES INVOLVING IMMIGRATION, NATURALIZATION, AND
PASSPORTS1. IMMIGRATION§2L1.1. Smuggling, Transporting, or Harboring an Unlawful Alien(a) Base Offense Level: (1) 25, if the defendant was convicted under 8 U.S.C. § 1327 of a
violation involving an alien who was inadmissible under 8 U.S.C.
§ 1182(a)(3);
(1) If (A) the offense was committed other than for profit, or
the offense involved the smuggling, transporting, or harboring
only of the defendant’s spouse or child (or both the defendant’s
spouse and child), and (B) the base offense level is determined
under subsection (a)(3), decrease by 3 levels.
(4) If the defendant smuggled, transported, or harbored a minor
who was unaccompanied by the minor’s parent or grandparent,
otherwise used, increase by 4 levels, but if the resulting
offense level is less than level 20, increase to level 20.
(6) If the offense involved intentionally or recklessly creating
a substantial risk of death or serious bodily injury to another
person, increase by 2 levels, but if the resulting offense level
is less than level 18, increase to level 18.
from Chapter Two, Part A, Subpart 1, if the resulting offense
level is greater than that determined under this guideline.
"The offense was committed other than for profit" means that
there was no payment or expectation of payment for the smuggling,
transporting, or harboring of any of the unlawful aliens. "Number of unlawful aliens smuggled, transported, or harbored"
does not include the defendant.
"Spouse" has the meaning set forth in 101(a)(35) of the
"Immigration and naturalization offense" means any offense
covered by Chapter Two, Part L.
"Parent" means (A) a natural mother or father; (B) a stepmother
or stepfather; or (C) an adoptive mother or father.
For the purposes of §3B1.1 (Aggravating Role), the aliens
smuggled, transported, or harbored are not considered
participants unless they actively assisted in the smuggling,
transporting, or harboring of others. In large scale smuggling, transporting, or harboring cases, an
defendant knew was inadmissible for reasons of security and
related grounds, as set forth under 8 U.S.C. § 1182(a)(3).
(Criminal History).
(Reckless Endangerment During Flight). Additionally, do not
apply the adjustment in subsection (b)(6) if the only reckless
conduct that created a substantial risk of death or serious
bodily injury is conduct for which the defendant received an
enhancement under subsection (b)(5).
November 1, 1989 (see Appendix C, amendment 192); November 1,
1990 (see Appendix C, amendment 335); November 1, 1991 (see
Appendix C, amendment 375); November 1, 1992 (see Appendix C,
amendment 450); May 1, 1997 (see Appendix C, amendment 543);
November 1, 1997 (see Appendix C, amendment 561); November 1,
2006 (see Appendix C, amendments 686 and 692); November 1, 2007
(see Appendix C, amendment 702)§2L1.2. Unlawfully Entering or Remaining in the United States(a) Base Offense Level: 8(b) Specific Offense Characteristic
the sentence imposed was 13 months or less, increase by 12
1, 2001 (see Appendix C, amendment 632); November 1, 2002 (see
Appendix C, amendment 637); November 1, 2003 (see Appendix C,
amendment 658); November 1, 2007 (see Appendix C, amendment 709).§2L1.3. [Deleted]Historical Note: Section 2L1.3 (Engaging in a Pattern of
Unlawful Employment of Aliens), effective November 1, 1987, was
194).* * * * *2. NATURALIZATION AND PASSPORTS§2L2.1. Trafficking in a Document Relating to Naturalization,
Citizenship, or Legal Resident Status, or a United States
Passport; False Statement in Respect to the Citizenship or
Immigration Status of Another; Fraudulent Marriage to Assist
Alien to Evade Immigration Law(a) Base Offense Level: 11(b) Specific Offense Characteristics
offense involved the smuggling, transporting, or harboring only
of the defendant’s spouse or child (or both the defendant’s
spouse and child), decrease by 3 levels.
(3) If the defendant knew, believed, or had reason to believe
that a passport or visa was to be used to facilitate the
commission of a felony offense, other than an offense involving
violation of the immigration laws, increase by 4 levels.
(4), 1325(b), (c); 18 U.S.C. §§ 1015, 1028, 1425-1427, 1542,
1544, 1546. For additional statutory provision(s), see Appendix
1. For purposes of this guideline— "The offense was committed other than for profit" means that
set of documents intended for use by a single person, treat the
set as one document.
3. Subsection (b)(3) provides an enhancement if the defendant
knew, believed, or had reason to believe that a passport or visa
was to be used to facilitate the commission of a felony offense,
other than an offense involving violation of the immigration
laws. If the defendant knew, believed, or had reason to believe
that the felony offense to be committed was of an especially
serious type, an upward departure may be warranted.
November 1, 1989 (see Appendix C, amendment 195); November 1,
1992 (see Appendix C, amendment 450); November 1, 1993 (see
Appendix C, amendment 481); November 1, 1995 (see Appendix C,
amendment 524); May 1, 1997 (see Appendix C, amendment 544);
November 1, 1997 (see Appendix C, amendment 563); November 1,
2006 (see Appendix C, amendment 691).§2L2.2. Fraudulently Acquiring Documents Relating to
1997 (see Appendix C, amendment 544); November 1, 1997 (see
Appendix C, amendment 563); November 1, 2004 (see Appendix C,
amendment 671); November 1, 2006 (see Appendix C, amendment 691).§2L2.3. [Deleted]Historical Note: Section 2L2.3 (Trafficking in a United States
§2L2.1 effective November 1, 1993 (see Appendix C, amendment
481).§2L2.4. [Deleted]Historical Note: Section 2L2.4 (Fraudulently Acquiring or
1, 1993 (see Appendix C, amendment 481).§2L2.5. Failure to Surrender Canceled Naturalization Certificate (a) Base Offense Level: 6CommentaryStatutory Provision: 18 U.S.C. § 1428.Historical Note: Effective November 1, 1987.PART M - OFFENSES INVOLVING NATIONAL DEFENSE AND WEAPONS OF MASS
guideline in lesser cases. Historical Note: Effective November 1, 1987.* * * * *2. SABOTAGE§2M2.1. Destruction of, or Production of Defective, War Material,
2002 (see Appendix C, amendment 637).§2M2.2. [Deleted] Historical Note: Section 2M2.2 (Production of Defective War
1993 (see Appendix C, amendment 481).§2M2.3. Destruction of, or Production of Defective, National
2002 (see Appendix C, amendment 637).§2M2.4. [Deleted]Historical Note: Section 2M2.4 (Production of Defective National
CommentaryStatutory Provisions: 18 U.S.C. § 794; 42 U.S.C. §§ 2274(a),
(b), 2275.Application Notes: 1. "Top secret information" is information that, if disclosed,
2. The Commission has set the base offense level in this subpart
on the assumption that the information at issue bears a
significant relation to the nation’s security, and that the
revelation will significantly and adversely affect security
interests. When revelation is likely to cause little or no harm,
3. The court may depart from the guidelines upon representation
by the President or his duly authorized designee that the
imposition of a sanction other than authorized by the guideline
is necessary to protect national security or further the
objectives of the nation’s foreign policy.
diverse forms of obtaining and transmitting national defense
information with intent or reason to believe the information
would injure the United States or be used to the advantage of a
foreign government.Historical Note: Effective November 1, 1987. Amended effective
(see Appendix C, amendment 481).§2M3.7. [Deleted]Historical Note: Section 2M3.7 (Unauthorized Disclosure to
1993 (see Appendix C, amendment 481).§2M3.8. [Deleted]Historical Note: Section 2M3.8 (Receipt of Classified
consolidation with §2M3.3 effective November 1, 1993 (see
Appendix C, amendment 481).§2M3.9. Disclosure of Information Identifying a Covert Agent(a) Base Offense Level:
2002 (see Appendix C, amendment 637).§2M5.2. Exportation of Arms, Munitions, or Military Equipment or
CommentaryStatutory Provisions: Providing Material Support or Resources to Designated
Terrorists, or For a Terrorist Purpose18 U.S.C. § 554; 22 U.S.C. §§ 2778, 2780.Application Notes:
2001 (see Appendix C, amendment 633); November 1, 2007 (see
Appendix C, amendment 700).§2M5.3.(a) Base Offense Level: 26(b) Specific Offense Characteristic
amendment 637). Amended effective November 1, 2003 (see
Appendix C, amendment 655); November 1, 2007 (see Appendix C,
amendment 700).* * * * * 6. NUCLEAR, BIOLOGICAL, AND CHEMICAL WEAPONS AND MATERIALS, AND
that specified in subdivisions (i) and (ii), increase by 3
2002 (see Appendix C, amendment 637); November 1, 2003 (see
Appendix C, amendment 655); November 1, 2005 (see Appendix C,
November 1, 2007 (see Appendix C, amendments 699 and 700).§2M6.2. Violation of Other Federal Atomic Energy Agency Statutes,
November 1, 1990 (see Appendix C, amendment 359).PART N - OFFENSES INVOLVING FOOD, DRUGS, AGRICULTURAL PRODUCTS,
1991 (see Appendix C, amendment 376).§2N1.2. Providing False Information or Threatening to Tamper with
1991 (see Appendix C, amendment 432); November 1, 1992 (see
Appendix C, amendment 451); November 1, 2001 (see Appendix C,
2006 (see Appendix C, amendment 685); November 1, 2007 (see
Appendix C, amendment 711).* * * * *3. ODOMETER LAWS AND REGULATIONS §2N3.1. Odometer Laws and Regulations(a) Base Offense Level: 6(b) Cross Reference
1997 (see Appendix C, amendment 553); November 1, 2001 (see
Appendix C, amendment 617).PART P - OFFENSES INVOLVING PRISONS AND CORRECTIONAL FACILITIES§2P1.1. Escape, Instigating or Assisting Escape (a) Base Offense Level:
1991 (see Appendix C, amendment 406).§2P1.2. Providing or Possessing Contraband in Prison (a) Base Offense Level:
1998 (see Appendix C, amendment 579); November 1, 2005 (see
Appendix C, amendment 680).§2P1.3. Engaging In, Inciting or Attempting to Incite a Riot
November 1, 2007 (see Appendix C, amendment 699).§2Q1.2. Mishandling of Hazardous or Toxic Substances or
toxic substance or pesticide into the environment, increase by
6 levels; or
1997 (see Appendix C, amendment 553); November 1, 2004 (see
Appendix C, amendment 672).§2Q1.3. Mishandling of Other Environmental Pollutants;
repetitive discharge, release, or emission of a pollutant into
the environment, increase by 6 levels; or
or serious bodily injury, increase by 11 levels.
substantive offense. CommentaryStatutory Provisions: 33 U.S.C. §§ 403, 406, 407, 411,
1319(c)(1), (c)(2), 1415(b), 1907, 1908; 42 U.S.C. § 7413. For
knowing conduct. In cases involving negligent conduct, a
downward departure may be warranted. 4. Subsection (b)(1) assumes a discharge or emission into the
from that prescribed in these specific offense characteristics
may be appropriate. 5. Subsection (b)(2) applies to offenses where the public health
for. See Chapter Five, Part K (Departures). 6. Subsection (b)(3) provides an enhancement where a public
involved, a departure of up to two levels in either direction
could be warranted. 7. Subsection (b)(4) applies where the offense involved violation
departure of up to two levels in either direction may be
warranted. 8. Where a defendant has previously engaged in similar misconduct
established by a civil adjudication or has failed to comply with
an administrative order, an upward departure may be warranted. See §4A1.3 (Adequacy of Criminal History Category).
Background: This section parallels §2Q1.2 but applies to
offenses involving substances which are not pesticides and are
not designated as hazardous or toxic.Historical Note: Effective November 1, 1987. Amended effective
2003 (see Appendix C, amendment 655).§2Q1.5. [Deleted]Historical Note: Effective November 1, 1987. Amended effective
consolidation with §2Q1.4 effective November 1, 2003 (see
Appendix C, amendment 655).§2Q1.6. Hazardous or Injurious Devices on Federal Lands(a) Base Offense Level (Apply the greatest):
another person would be placed in danger of death or serious
bodily injury under circumstances manifesting extreme indifference to such risk, the
offense level from §2A2.2 (Aggravated Assault); or
obstruct the harvesting of timber and little or no property
damage resulted.Historical Note: Effective November 1, 1989 (see Appendix C,
2002 (see Appendix C, amendment 638); November 1, 2007 (see
Appendix C, amendment 700).§2Q2.2. [Deleted]Historical Note: Section 2Q2.2 (Lacey Act; Smuggling and
209).PART R - ANTITRUST OFFENSES §2R1.1. Bid-Rigging, Price-Fixing or Market-Allocation Agreements
2004 (see Appendix C, amendment 674); November 1, 2005 (see
Appendix C, amendment 678).PART S - MONEY LAUNDERING AND MONETARY TRANSACTION REPORTINGHistorical Note: Introductory Commentary to this Part, effective
security, or the sexual exploitation of a minor, increase by 6
2003 (see Appendix C, amendment 655).§2S1.2. [Deleted]Historical Note: Section 2S1.2 (Engaging in Monetary Transactions
effective November 1, 2001 (see Appendix C, amendment 634).§2S1.3. Structuring Transactions to Evade Reporting Requirements;
U.S.C. §§ 5313, 5314, 5316, 5318, 5318A(b), 5322, 5324, 5326, 5331, 5332. For additional statutory provision(s), see
C, amendment 655).§2S1.4. [Deleted]Historical Note: Section 2S1.4 (Failure to File Currency and
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. Historical Note: Effective November 1, 1987.§2T1.1. Tax Evasion; Willful Failure to File Return, Supply
(1) Level from §2T4.1 (Tax Table) corresponding to the tax loss;
(1) If the defendant failed to report or to correctly identify
the source of income exceeding $10,000 in any year from criminal
activity, increase by 2 levels. If the resulting offense level
is less than level 12, increase to level 12. (2) If the offense involved sophisticated means, increase by 2
income was underreported, the tax loss shall be treated as equal
to 28% of the unreported gross income (34% if the taxpayer is a
amount of the improperly claimed deduction or exemption (34% if
the taxpayer is a corporation) plus 100% of any false credits
claimed against tax, unless a more accurate determination of the
tax loss can be made.
be treated as equal to 28% of the amount of the improperly
claimed deduction (34% if the taxpayer is a corporation) plus
100% of any false credits claimed against tax, unless a more
accurate determination of the tax loss can be made.
corporate tax returns, the tax loss is the aggregate tax loss
from the offenses added together. (2) If the offense involved failure to file a tax return, the tax
CommentaryStatutory Provisions: 26 U.S.C. §§ 7201, 7203 (other than a
1. "Tax loss" is defined in subsection (c). The tax loss does
not include interest or penalties, except in willful evasion of payment cases under 26 U.S.C. §
7201 and willful failure to pay cases under 26 U.S.C. § 7203. Although the definition of tax loss corresponds to what is
commonly called the "criminal figures," its amount is to be
determined by the same rules applicable in determining any other
reasonably ascertainable. In these situations, the
"presumptions" set forth are to be used unless the government or
defense provides sufficient information for a more accurate
assessment of the tax loss. In cases involving other types of
taxes, the presumptions in the notes under subsections (c)(1) and
(c)(2) do not apply.
subsection (c)(1), the tax loss is treated as $29,600 ($130,000
of actual gross income minus $60,000 of reported gross income =
$70,000 x 28% = $19,600, plus $10,000 of false tax credits)
unless sufficient information is available to make a more
accurate assessment of the tax loss.
which his salary was $24,000, and $2,600 in income tax was
withheld by his employer. Under the note to subsection (c)(2),
the tax loss is treated as $2,200 ($24,000 of gross income x 20%
= $4,800, minus $2,600 of tax withheld) unless sufficient
information is available to make a more accurate assessment of
the tax loss.
In determining the tax loss attributable to the offense, the
court should use as many methods set forth in subsection (c) and
this commentary as are necessary given the circumstances of the
conduct that is part of the same course of conduct or common
scheme or plan: (a) there is a continuing pattern of violations
of the tax laws by the defendant; (b) the defendant uses a
documents or using off-shore accounts; (c) the violations involve
the same or a related series of transactions; (d) the violation
in each instance involves a false or inflated claim of a similar
deduction or credit; and (e) the violation in each instance
involves a failure to report or an understatement of a specific
source of income, e.g., interest from savings accounts or income
from a particular business activity. These examples are not
especially intricate offense conduct pertaining to the execution
or concealment of an offense. Conduct such as hiding assets or
amount of tax directly. In contrast, a "deduction" is an item
that reduces the amount of taxable income.
returns, the tax loss is the aggregate tax loss from the
individual tax offense and the corporate tax offense added
together. Accordingly, in a case in which a defendant fails to
report income derived from a corporation on both the defendant’s
individual tax return and the defendant’s corporate tax return,
the tax loss is the sum of (A) the unreported or diverted amount
multiplied by (i) 28%; or (ii) the tax rate for the individual
tax offense, if sufficient information is available to make a
more accurate assessment of that tax rate; and (B) the unreported
or diverted amount multiplied by (i) 34%; or (ii) the tax rate
for the corporate tax offense, if sufficient information is
available to make a more accurate assessment of that tax rate. For example, the defendant, the sole owner of a Subchapter C
corporation, fraudulently understates the corporation’s income in
the amount of $100,000 on the corporation’s tax return, diverts
the funds to the defendant’s own use, and does not report these
funds on the defendant’s individual tax return. For purposes of
this example, assume the use of 34% with respect to the corporate
tax loss and the use of 28% with respect to the individual tax
loss. The tax loss attributable to the defendant’s corporate tax
return is $34,000 ($100,000 multiplied by 34%). The tax loss
attributable to the defendant’s individual tax return is $28,000
($100,000 multiplied by 28%). The tax loss for the offenses are
added together to equal $62,000 ($34,000 + $28,000).
necessary to deter also increases.Under pre-guidelines practice, roughly half of all tax evaders
were sentenced to probation without imprisonment, while the other
half received sentences that required them to serve an average
prison term of twelve months. This guideline is intended to
reduce disparity in sentencing for tax offenses and to somewhat
increase average sentence length. As a result, the number of
purely probationary sentences will be reduced. The Commission
believes that any additional costs of imprisonment that may be
incurred as a result of the increase in the average term of
imprisonment for tax offenses are inconsequential in relation to
the potential increase in revenue. According to estimates
current at the time this guideline was originally developed
(1987), income taxes are underpaid by approximately $90 billion
annually. Guideline sentences should result in small increases
in the average length of imprisonment for most tax cases that
involve less than $100,000 in tax loss. The increase is expected
to be somewhat larger for cases involving more taxes. Failure to report criminally derived income is included as a
factor for deterrence purposes. Criminally derived income is
generally difficult to establish, so that the tax loss in such
cases will tend to be substantially understated. An enhancement
for offenders who violate the tax laws as part of a pattern of
criminal activity from which they derive a substantial portion of
sanction for deterrence purposes.The guideline does not make a distinction for an employee who
November 1, 1989 (see Appendix C, amendments 219-223);
November 1, 1990 (see Appendix C, amendment 343); November 1,
1992 (see Appendix C, amendment 468); November 1, 1993 (see
Appendix C, amendment 491); November 1, 1998 (see Appendix C,
amendment 577); November 1, 2001 (see Appendix C, amendment 617);
November 1, 2002 (see Appendix C, amendment 646).§2T1.2. [Deleted]Historical Note: Section 2T1.2 (Willful Failure To File Return,
consolidation with §2T1.1 effective November 1, 1993 (see
Appendix C, amendment 491).§2T1.3. [Deleted]Historical Note: Section 2T1.3 (Fraud and False Statements Under
Appendix C, amendment 491).§2T1.4. Aiding, Assisting, Procuring, Counseling, or Advising Tax
For purposes of this guideline, the "tax loss" is the tax loss,
as defined in §2T1.1, resulting from the defendant’s aid,
assistance, procurance or advice. (b) Specific Offense Characteristics
(1) If (A) the defendant committed the offense as part of a
pattern or scheme from which he derived a substantial portion of
his income; or (B) the defendant was in the business of preparing
or assisting in the preparation of tax returns, increase by 2
or Other Documents). In certain instances, such as promotion of
a tax shelter scheme, the defendant may advise other persons to
have resulted in the filing of false returns (regardless of
whether the principals were aware of their falsity), the
misstatements in all such returns will contribute to one
aggregate "tax loss."
prepare or assist in the preparation of tax returns for profit. If an enhancement from this subsection applies, do not apply
§3B1.3 (Abuse of Position of Trust or Use of Special Skill).
is more clearly willful. Other considerations are similar to
those in §2T1.1. Historical Note: Effective November 1, 1987. Amended effective
Appendix C, amendment 577); November 1, 2001 (see Appendix C,
amendment 617).§2T1.5. [Deleted]Historical Note: Section 2T1.5 (Fraudulent Returns, Statements,
Appendix C, amendment 491).§2T1.6. Failing to Collect or Truthfully Account for and Pay Over
(1) Where the offense involved embezzlement by withholding tax
from an employee’s earnings and willfully failing to account to
the employee for it, apply §2B1.1 (Theft, Property Destruction,
and Fraud) if the resulting offense level is greater than that
1. In the event that the employer not only failed to account to
the Internal Revenue Service and pay over the tax, but also
collected the tax from employees and did not account to them for
it, it is both tax evasion and a form of embezzlement. Subsection (b)(1) addresses such cases.
November 1, 1989 (see Appendix C, amendment 232); November 1,
1991 (see Appendix C, amendment 409); November 1, 2001 (see
Appendix C, amendment 617).§2T1.7. Failing to Deposit Collected Taxes in Trust Account as
1984); United States v. Klein, 247 F.2d 908, 915 (2d Cir. 1957),
cert. denied, 355 U.S. 924 (1958). It does not apply to
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.§2T2.1. Non-Payment of Taxes (a) Base Offense Level: Level from §2T4.1 (Tax Table)
on the alcohol and/or tobacco, or that the defendant was
attempting to evade. 2. Offense conduct directed at more than tax evasion (e.g., theft
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.§2T2.2. Regulatory Offenses (a) Base Offense Level: 4 CommentaryStatutory Provisions: 26 U.S.C. §§ 5601, 5603-5605, 5661, 5671,
certain uncertified diamonds, but is not intended to deal with
the importation of other types of contraband, such as drugs, or
other items such as obscene material, firearms or pelts of
endangered species, the importation of which is prohibited or
restricted for non-economic reasons. Other, more specific
criminal statutes apply to most of these offenses. Importation
of contraband or stolen goods not specifically covered by this
Subpart would be a reason for referring to another, more specific
guideline, if applicable, or for departing upward if there is not another more specific applicable guideline.Historical Note: Effective November 1, 1987. Amended effective
November 1, 1992 (see Appendix C, amendment 453); November 1,
2004 (see Appendix C, amendment 674); November 1, 2006 (see
Appendix C, amendment 685).§2T3.1. Evading Import Duties or Restrictions (Smuggling);
(2) 5, if the tax loss exceeded $100 but did not exceed $1,000;
For purposes of this guideline, the "tax loss" is the amount of
the duty.(b) Specific Offense Characteristic
entry is prohibited, limited, or restricted. Especially when
such items are harmful or protective quotas are in effect, the
duties evaded on such items may not adequately reflect the harm
to society or protected industries resulting from their
importation. In such instances, an upward departure may be
warranted. A sentence based upon an alternative measure of the
"duty" evaded, such as the increase in market value due to
importation, or 25 percent of the items’ fair market value in the
United States if the increase in market value due to importation
is not readily ascertainable, might be considered.
November 1, 1989 (see Appendix C, amendment 235); November 1,
1991 (see Appendix C, amendment 410); November 1, 1992 (see
Appendix C, amendment 453); November 1, 1998 (see Appendix C,
November 1, 2006 (see Appendix C, amendment 685).§2T3.2. [Deleted]Historical Note: Section 2T3.2 (Receiving or Trafficking in
1991 (see Appendix C, amendment 410), was deleted by
consolidation with §2T3.1 effective November 1, 1992 (see
Appendix C, amendment 453).* * * * *4. TAX TABLE§2T4.1. Tax Table
1993 (see Appendix C, amendment 491); November 1, 2001 (see
Appendix C, amendment 617); January 25, 2003 (see Appendix C,
amendment 647); November 1, 2003 (see Appendix C, 653).PART X - OTHER OFFENSES 1. CONSPIRACIES, ATTEMPTS, SOLICITATIONS§2X1.1. Attempt, Solicitation, or Conspiracy (Not Covered by a
CommentaryStatutory Provisions: 18 U.S.C. §§ 371, 372, 2271, 2282A, 2282B. For additional statutory provision(s), see
Appendix C, amendments 311 and 327); November 1, 1991 (see
Appendix C, amendment 411); November 1, 1992 (see Appendix C,
2004 (see Appendix C, amendment 669); November 1, 2007 (see
Appendix C, amendments 699 and 700).* * * * *2. AIDING AND ABETTING§2X2.1. Aiding and Abetting The offense level is the same level as that for the underlying
amendment 700).* * * * *3. ACCESSORY AFTER THE FACT§2X3.1. Accessory After the Fact (a) Base Offense Level: (1) 6 levels lower than the offense level for the underlying
1991 (see Appendix C, amendment 380); November 1, 1993 (see
Appendix C, amendment 496); November 1, 2002 (see Appendix C,
November 1, 2007 (see Appendix C, amendment 700).* * * * *4. MISPRISION OF FELONY§2X4.1. Misprision of Felony(a) Base Offense Level: 9 levels lower than the offense level
1993 (see Appendix C, amendment 496).* * * * *5. ALL OTHER FELONY OFFENSES AND CLASS A MISDEMEANORSHistorical Note: Effective November 1, 1987. Amended effective
there is not a sufficiently analogous guideline, the provisions
of 18 U.S.C. § 3553 shall control, except that any guidelines and
the guideline that covers the conduct the defendant is convicted
of having engaged in, as that conduct is described in 18 U.S.C. §
1. In General.—Guidelines and policy statements that can be
applied meaningfully in the absence of a Chapter Two offense
guideline include: §5B1.3 (Conditions of Probation); §5D1.1
(Imposition of a Term of Supervised Release); §5D1.2 (Term of
Supervised Release); §5D1.3 (Conditions of Supervised Release);
§5E1.1 (Restitution); §5E1.3 (Special Assessments); §5E1.4
(Forfeiture); Chapter Five, Part F (Sentencing Options); §5G1.3
(Imposition of a Sentence on a Defendant Subject to an
Undischarged Term of Imprisonment); Chapter Five, Part H
(Specific Offender Characteristics); Chapter Five, Part J (Relief
from Disability); Chapter Five, Part K (Departures); Chapter Six,
Part A (Sentencing Procedures); Chapter Six, Part B (Plea
convicted that violates a specific provision listed in 18 U.S.C.
§ 1841(b) and that results in the death of, or bodily injury to,
a child in utero at the time of the offense of conviction. For
example, if the defendant committed aggravated sexual abuse
against the unborn child’s mother and it caused the death of the
child in utero, the applicable Chapter Two guideline would be
§2A3.1 (Criminal Sexual Abuse; Attempt to Commit Criminal Sexual
Abuse). (B) Upward Departure Provision.—For offenses under 18 U.S.C. §
for the death of, or serious bodily injury to, the child in
offenses not referenced in Appendix A (Statutory Index). For
Class A misdemeanor offenses that have not been referenced in
Appendix A, apply §2X5.2 (Class A Misdemeanors (Not Covered by
Another Specific Offense Guideline)).
Background: Many offenses, especially assimilative crimes, are
not listed in the Statutory Index or in any of the lists of
Statutory Provisions that follow each offense guideline. Nonetheless, the specific guidelines that have been promulgated
cover the type of criminal behavior that most such offenses
proscribe. The court is required to determine if there is a
sufficiently analogous offense guideline, and, if so, to apply
the guideline that is most analogous. In a case in which there is no sufficiently analogous guideline,
the provisions of 18 U.S.C. § 3553 control.The sentencing guidelines apply to convictions under 18 U.S.C. §
13 (Assimilative Crimes Act) and 18 U.S.C. § 1153 (Indian Major Crimes Act); see 18 U.S.C. §
3551(a), as amended by section 1602 of Public Law 101-647.Historical Note: Effective November 1, 1987. Amended effective
June 15, 1988 (see Appendix C, amendment 43); November 1, 1991
(see Appendix C, amendment 412); November 1, 1997 (see Appendix
C, amendment 569); November 1, 2006 (see Appendix C, amendment
685).§2X5.2. Class A Misdemeanors (Not Covered by Another Specific
amendment 685). Amended effective November 1, 2007 (see
Appendix C, amendment 699).* * * * *6. OFFENSES INVOLVING USE OF A MINOR IN A CRIME OF VIOLENCEHistorical Note: Effective November 1, 2004 (see Appendix C,
amendment 674).* * * * *7. OFFENSES INVOLVING BORDER TUNNELSHistorical Note: Effective November 1, 2007 (see Appendix C,
(1) If the defendant was convicted under 18 U.S.C. § 554(c), 4
plus the offense level applicable to the underlying smuggling