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Policy statement · 2026 Manual

§ 5E1.5.

Costs of Prosecution (Policy Statement)

United States Sentencing Commission · Effective November 1, 2026

Costs of prosecution shall be imposed on a defendant as required by statute.

Commentary

Background

Background: Various statutes require the court to impose the costs of prosecution: 7 U.S.C. § 13 (larceny or embezzlement in connection with commodity exchanges); 21 U.S.C. § 844 (simple possession of controlled substances) (unless the court finds that the defendant lacks the ability to pay); 26 U.S.C. § 7201 (attempt to defeat or evade income tax); 26 U.S.C. § 7202 (willful failure to collect or pay tax); 26 U.S.C. § 7203 (willful failure to file income tax return, supply information, or pay tax); 26 U.S.C. § 7206 (fraud and false statements); 26 U.S.C. § 7210 (failure to obey summons); 26 U.S.C. § 7213 (unauthorized disclosure of information); 26 U.S.C. § 7215 (offenses with respect to collected taxes); 26 U.S.C. § 7216 (disclosure or use of information by preparers of returns); 26 U.S.C. § 7232 (failure to register or false statement by gasoline manufacturer or producer); 42 U.S.C. § 1320c-9 (improper FOIA disclosure); 43 U.S.C. § 942-6 (rights of way for Alaskan wagon roads).

Historical note

Effective November 1, 1992 (amendment 463). Amended effective November 1, 2010 (amendment 747).

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From the United States Sentencing Commission's 2026 Guidelines Manual, effective November 1, 2026. This site is an independent presentation of the Commission's text, not affiliated with the Commission.

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