(a) Base Offense Level: 4
Statutory Provisions: 26 U.S.C. §§ 7204, 7205.
Application Note:
1. If the defendant was attempting to evade, rather than merely delay, payment of taxes, an upward departure may be warranted.
Background: The offenses are misdemeanors. Under pre-guidelines practice, imprisonment was unusual.
| Historical Note | Effective November 1, 1987. Amended effective November 1, 2004 (amendment 674). |