Offenses Relating to Withholding Statements

United States Sentencing Commission · Effective November 1, 2026

(a) Base Offense Level: 4

Commentary

Statutory Provisions: 26 U.S.C. §§ 7204, 7205.

Background: The offenses are misdemeanors. Under pre-guidelines practice, imprisonment was unusual.

Effective November 1, 1987. Amended effective November 1, 2004 (amendment 674); November 1, 2025 (amendment 836).

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