Chapter 2 Adjustments

Set base offense level and special offense characteristics (SOCs).

Total Offense Level:9

Selected Guideline: 2E4.1 - Unlawful Conduct Relating to Contraband Cigarettes and Smokeless Tobacco

Level 9
the offense level from the table in §2T4.1 (Tax Table) corresponding to the amount of the tax evaded
Total Offense Level:9

Statutory Provisions:

  • 18 U.S.C. §§ 2342(a), 2344(a)

Chapter 2 Offense Level Calculation:

Base Offense Level:0
Current Total:9