Subpart 1 - Income Taxes, Employment Taxes, Estate Taxes, Gift Taxes, And Excise Taxes (Other Than Alcohol, Tobacco, And Customs Taxes)

Introductory Commentary

The criminal tax laws are designed to protect the public interest in preserving the integrity of the nation’s tax system. Criminal tax prosecutions serve to punish the violator and promote respect for the tax laws. Because of the limited number of criminal tax prosecutions relative to the estimated incidence of such violations, deterring others from violating the tax laws is a primary consideration underlying these guidelines. Recognition that the sentence for a criminal tax case will be commensurate with the gravity of the offense should act as a deterrent to would-be violators.