USSG App. B, Pt. III (§2T1.8)
Deleted departure provisions of §2T1.8. Offenses Relating to Withholding Statements
Cite as U.S.S.G. App. B, Pt. III (§2T1.8)
Former §2T1.8, comment. (n.1) (Upward departure based on attempt to evade payment of taxes): If the defendant was attempting to evade, rather than merely delay, payment of taxes, an upward departure may be warranted. 2. ALCOHOL AND TOBACCO TAXES