(a) Base Offense Level (Apply the greater):
(1) 9; or
(2) the offense level from the table in §2T4.1 (Tax Table) corresponding to the amount of the tax evaded.
Statutory Provisions: 18 U.S.C. §§ 2342(a), 2344(a).
Application Note:
1. “Tax evaded” refers to state and local excise taxes.
Background: The conduct covered by this section generally involves evasion of state and local excise taxes. At least 10,000 cigarettes must be involved. Because this offense is basically a tax matter, it is graded by use of the tax table in §2T4.1.