2009 FEDERAL SENTENCING GUIDELINES MANUAL

CHAPTER 2 - PART T - OFFENSES INVOLVING TAXATION

2.      ALCOHOL AND TOBACCO TAXES

§2T2.2.      Regulatory Offenses

                   (a)       Base Offense Level: 4

Commentary

Statutory Provisions: 26 U.S.C. §§ 5601, 5603-5605, 5661, 5671, 5762, provided the conduct is tantamount to a record-keeping violation rather than an effort to evade payment of taxes. For additional statutory provision(s), see Appendix A (Statutory Index).

Background: Prosecutions of this type are infrequent.

Historical Note: Effective November 1, 1987. Amended effective November 1, 1990 (see Appendix C, amendment 359).