Chapter 2 Adjustments

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

Selected Guideline: 2T1.1 - Tax Evasion; Willful Failure to File Return, Supply Information, or Pay Tax; Fraudulent or False Returns, Statements, or Other Documents

Level Level from §2T4.1 (Tax Table) corresponding to the tax loss
if there is no tax loss
Level 6
Total Offense Level:Level from §2T4.1 (Tax Table) corresponding to the tax loss

Statutory Provisions:

  • 26 U.S.C. §§ 7201, 7203 (other than a violation based upon 26 U.S.C. § 6050I), 7206 (other than a violation based upon 26 U.S.C. § 6050I or § 7206(2)), and 7207

Special Offense Characteristics:

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

+2 levels
Note: If the resulting offense level is less than level 12, increase to level 12.
+2 levels
Note: If the resulting offense level is less than level 12, increase to level 12.