Set base offense level and special offense characteristics (SOCs).
Selected Guideline: 2T2.1 - Non-Payment of Taxes
Total Offense Level:0
Statutory Provisions:
- 15 U.S.C. § 377, 26 U.S.C. §§ 5601–5605, 5607, 5608, 5661, 5671, 5691, 5762, provided the conduct constitutes non-payment, evasion or attempted evasion of taxes