Set base offense level and special offense characteristics (SOCs).
Total Offense Level:4
Selected Guideline: 2T1.8 - Offenses Relating to Withholding Statements
Total Offense Level:4
Statutory Provisions:
- 26 U.S.C. §§ 7204, 7205
Chapter 2 Offense Level Calculation:
Base Offense Level:0
Current Total:4