AMENDMENT 237
Section 2T4.1 is amended by deleting:
| "Tax Loss | Offense Level |
| (A) less than $2,000 | 6 |
| (B) $2,000 - $5,000 | 7 |
| (C) $5,001 - $10,000 | 8 |
| (D) $10,001 - $20,000 | 9 |
| (E) $20,001 - $40,000 | 10 |
| (F) $40,001 - $80,000 | 11 |
| (G) $80,001 - $150,000 | 12 |
| (H) $150,001 - $300,000 | 13 |
| (I) $300,001 - $500,000 | 14 |
| (J) $500,001 - $1,000,000 | 15 |
| (K) $1,000,001 - $2,000,000 | 16 |
| (L) $2,000,001 - $5,000,000 | 17 |
| (M) more than $5,000,000 | 18", |
and inserting in lieu thereof:
| "Tax Loss (Apply the Greatest) | Offense Level |
| (A) $2,000 or less | 6 |
| (B) More than $2,000 | 7 |
| (C) More than $5,000 | 8 |
| (D) More than $10,000 | 9 |
| (E) More than $20,000 | 10 |
| (F) More than $40,000 | 11 |
| (G) More than $70,000 | 12 |
| (H) More than $120,000 | 13 |
| (I) More than $200,000 | 14 |
| (J) More than $350,000 | 15 |
| (K) More than $500,000 | 16 |
| (L) More than $800,000 | 17 |
| (M) More than $1,500,000 | 18 |
| (N) More than $2,500,000 | 19 |
| (O) More than $5,000,000 | 20 |
| (P) More than $10,000,000 | 21 |
| (Q) More than $20,000,000 | 22 |
| (R) More than $40,000,000 | 23 |
| (S) More than $80,000,000 | 24.". |
Reason for Amendment: The purposes of this amendment are to increase the offense levels for offenses with larger losses in order to provide additional deterrence and better reflect the seriousness of the conduct, and to eliminate minor gaps in the table.
Effective Date: The effective date of this amendment is November 1, 1989.