Chapter 2 Adjustments

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

Selected Guideline: 2T1.6 - Failing to Collect or Truthfully Account for and Pay Over Tax

Total Offense Level:0

Statutory Provisions:

Cross References:

If Where the offense involved embezzlement by withholding tax from an employee's earnings and willfully failing to account to the employee for it:
Apply