Criminal Law

Tax Table - Offenses Involving Taxation

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November 1, 2005GUIDELINES MANUAL§2T4.1

Historical Note:: Effective November 1, 1987. Amended effective November 1, 1989 (see Appendix C, amendment 235); November 1, 1991 (see Appendix C, amendment 410); November 1, 1992 (see Appendix C, amendment 453); November 1, 1998 (see Appendix C, amendment 577); November 1, 2001 (see Appendix C, amendment 617).

§2T3.2. [Deleted]


Historical Note:: Section 2T3.2 (Receiving or Trafficking in Smuggled Property), effective November 1, 1987, amended effective November 1, 1989 (see Appendix C, amendment 236) and November 1, 1991 (see Appendix C, amendment 410), was deleted by consolidation with §2T3.1 effective November 1, 1992 (see Appendix C, amendment 453).

* * * * *

Tax Loss (Apply the Greatest)Offense Level
(A)$2,000 or less6
(B)More than $2,0008
(C)More than $5,00010
(D)More than $12,50012
(E)More than $30,00014
(F)More than $80,00016
(G)More than $200,00018
(H)More than $400,00020
(I)More than $1,000,00022
(J)More than $2,500,00024
(K)More than $7,000,00026
(L)More than $20,000,00028
(M)More than $50,000,00030
(N)More than $100,000,00032
(O)More than $200,000,00034
(P)More than $400,000,00036.

Historical Note:: Effective November 1, 1987. Amended effective November 1, 1989 (see Appendix C, amendment 237); November 1, 1993 (see Appendix C, amendment 491); November 1, 2001 (see Appendix C, amendment 617); January 25, 2003 (see Appendix C, amendment 647); November 1, 2003 (see Appendix C, 653).

4. TAX TABLE

§2T4.1. Tax Table

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