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Home
Guidelines
Appendix A
Appendix B
Appendix C
Calculators
Applying the Guidelines
Archives
Disclaimer
GUIDELINES MANUAL
2024
Chapter List
Chapter Two
Part T - Offenses Involving Taxation
Subpart 1 - Income Taxes, Employment Taxes, Estate Taxes, Gift Taxes, And Excise Taxes (Other Than Alcohol, Tobacco, And Customs Taxes)
§2T1.5
CHAPTER TWO - OFFENSE CONDUCT
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§2T1.5. [DELETED]
Historical Note
Section 2T1.5 (Fraudulent Returns, Statements, or Other Documents), effective November 1, 1987, was deleted by consolidation with
§2T1.1
effective November 1, 1993 (
amendment 491
).