§ 2T2.2.
Regulatory Offenses
(a) Base Offense Level: 4
Historical note
Effective November 1, 1987. Amended effective November 1, 1990 (amendment 359); November 1, 2012 (amendment 769); November 1, 2016 (amendment 804).
* * * * *
Guideline · 2026 Manual
Working out a sentence under §2T2.2? The free Sentencing.us calculator asks the questions this guideline turns on and computes the range.
Commentary
Statutory provisions
Statutory Provisions: 15 U.S.C. § 377, 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).