Starting level and typical ranges
These ranges use the starting level alone, before any adjustments, for someone with no criminal record unless the column says otherwise. Most real cases add levels.
| Starting point | Level | Trial | Guilty plea | Plea + zero-point | Category IV, plea |
|---|---|---|---|---|---|
| Alcohol or tobacco regulatory offense, the starting point | 4 | 0–6 months | 0–6 months | 0–6 months | 0–6 months |
Important details
- This guideline covers conduct that amounts to a recordkeeping violation. If the conduct was an effort to avoid paying the tax, the non-payment guideline (§2T2.1) applies instead (see the statutory provisions in the commentary to §2T2.1 and §2T2.2).
- The calculator does not apply mandatory minimum sentences set by statute for this offense. If the statute of conviction requires one and it is higher than the range shown, the minimum controls; check the statute or ask a lawyer.
Frequently asked questions
What is the base offense level for alcohol and tobacco regulatory violations?
The guideline for alcohol and tobacco regulatory violations is §2T2.2 of the federal Sentencing Guidelines. Its starting level is 4, before any adjustments.
What is the guideline range for alcohol and tobacco regulatory violations with no criminal history points and a guilty plea?
Using the starting level alone, a person with no criminal history points who pleads guilty scores 0–6 months, including the 2-level zero-point reduction. Adjustments such as role in the offense or obstruction can change the level, and the judge can sentence outside the range.
Is probation possible for alcohol and tobacco regulatory violations?
The guidelines allow it at the starting level: with a guilty plea and the zero-point reduction the range begins at 0 months (Zone A), so prison is not required, unless the offense is a Class A or B felony or the statute rules probation out (§5B1.1(b)). Added facts can raise the range out of Zone A.
Is the calculator accurate for alcohol and tobacco regulatory violations?
It follows §2T2.2 of the Guidelines Manual effective November 1, 2025. It passed 5 review rounds, each comparing every number, rule and label with the manual text, and its last round found nothing to correct. Those reviews were done with AI tools, not by lawyers, and it has not yet been reviewed by an attorney, so mistakes are possible. The guidelines are advisory, and a lawyer who knows the case can tell you what actually applies.
Related offenses
- Customs SmugglingSmuggled goods to avoid customs duties or import rulesVerified
- Tax EvasionCheated on taxes, or willfully did not file or payVerified
- Tax Preparer FraudHelped other people file false tax returnsVerified
- Failure to Pay Over Payroll TaxesDid not collect or hand over taxes withheld from workers' payVerified
- Failure to Deposit Taxes in TrustDid not put collected taxes in a trust account after an IRS noticeVerified
- False Withholding StatementsGave false tax withholding information, or no wage statementVerified
- Tax Conspiracy (Klein Conspiracy)Conspired with others to obstruct the IRS or defeat taxesVerified
- Alcohol and Tobacco Tax EvasionDid not pay alcohol or tobacco taxesVerified