Deleted departure provisions of §2T2.1. Non-Payment of Taxes

Former §2T2.1, comment. (n.2) (Upward departure based on conduct directed at more than tax evasion): Offense conduct directed at more than tax evasion (e.g., theft or fraud) may warrant an upward departure. 3. CUSTOMS TAXES Former Ch. Two, Pt. T, Subpt. 3, intro. comment. (Upward departure based on importation of contraband or stolen goods not specifically covered by this Subpart if there is not another more specific applicable guideline): This subpart deals with violations of 18 U.S.C. §§ 496, 541–545, 547, 548, 550, 551, 1915 and 19 U.S.C. §§ 283, 1436, 1464, 1465, 1586(e), 1708(b), and 3907, and is designed to address violations involving revenue collection or trade regulation. It is intended to deal with some types of contraband, such as certain uncertified diamonds, but is not intended to deal with the importation of other types of contraband, such as drugs, or other items such as obscene material, firearms or pelts of endangered species, the importation of which is prohibited or restricted for non-economic reasons. Other, more specific criminal statutes apply to most of these offenses. Importation of contraband or stolen goods not specifically covered by this subpart would be a reason for referring to another, more specific guideline, if applicable, or for departing upward if there is not another more specific applicable guideline.