Chapter 2 Adjustments

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

Total Offense Level:8

Selected Guideline: 2S1.3 - Structuring Transactions to Evade Reporting Requirements; Failure to Report Cash or Monetary Transactions; Failure to File Currency and Monetary Instrument Report; Knowingly Filing False Reports; Bulk Cash Smuggling; Establishing or Maintaining Prohibited Accounts

if the defendant was convicted under 31 U.S.C. § 5318 or § 5318A
Level 8
if subsection (a)(1) does not apply
Level 6 plus the number of offense levels from the table in §2B1.1 (Theft, Property Destruction, and Fraud) corresponding to the value of the funds
Total Offense Level:8

Statutory Provisions:

  • 18 U.S.C. § 1960 (but only with respect to unlicensed money transmitting businesses as defined in 18 U.S.C. § 1960(b)(1)(A) and (B))
  • 26 U.S.C. §§ 7203 (if a violation based upon 26 U.S.C. § 6050I), 7206 (if a violation based upon 26 U.S.C. § 6050I)
  • 31 U.S.C. §§ 5313, 5314, 5316, 5318, 5318A(b), 5322, 5324, 5326, 5331, 5332, 5335, 5336

Special Offense Characteristics:

Check the characteristics that apply to calculate the total offense level.

+2 levels
+2 levels
decrease the offense level to level 6 levels

Cross References:

If If the offense was committed for the purposes of violating the Internal Revenue laws:
Apply

Chapter 2 Offense Level Calculation:

Base Offense Level:0
Current Total:8