1. Definition.—For purposes of this guideline,"underlying offense" means the offense the defendant is convicted of aiding or abetting, or in the case of a violation of 18 U.S.C. § 2339A or § 2339C(a)(1)(A), "underlying offense" means the offense the defendant is convicted of having materially supported or provided or collected funds for, prior to or during its commission.
Background: A defendant convicted of aiding and abetting is punishable as a principal. 18 U.S.C. § 2. This section provides that aiding and abetting the commission of an offense has the same offense level as the underlying offense. An adjustment for a mitigating role (§3B1.2) may be applicable.
Historical Note:: Effective November 1, 1987. Amended effective November 1, 1990 (see Appendix C, amendment 359); November 1, 2002 (see Appendix C, amendment 637); November 1, 2003 (see Appendix C, amendment 655).
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3. ACCESSORY AFTER THE FACT
§2X3.1. Accessory After the Fact
(a) Base Offense Level:
(1) 6 levels lower than the offense level for the underlying offense, except as provided in subdivisions (2) and (3).
(2) The base offense level under this guideline shall be not less than level 4.
(3) (A) The base offense level under this guideline shall be not more than level 30, except as provided in subdivision (B).