Tax Conspiracy (Klein Conspiracy) Sentence Calculator

Starting level and typical ranges

The starting level for this offense depends on another offense: offense level from the tax evasion or tax preparer guideline. Work out the full level under §2T1.1 (tax evasion) or §2T1.4 (helping others file false returns), whichever best fits the harm the plan would have caused, including its increases. If that is less than 10, level 10 is used. Use the calculator above and enter that level when asked.

What changes the sentence

Each of these facts moves the offense level under §2T1.9. Adjustments that apply to every offense, such as role in the offense, obstruction, a guilty plea and criminal history, come after these.

Fact	Effect	Rule
It was meant to encourage people outside the conspiracy to violate or obstruct the tax laws	+2	§2T1.9(b)
It involved planned or threatened violence to obstruct the determination, assessment or collection of taxes	+4	§2T1.9(b)

Important details

This guideline does not apply to taxpayers, such as a husband and wife, who merely evade taxes together or file a false return.
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

Is the calculator accurate for tax conspiracy (Klein conspiracy)?

It follows §2T1.9 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.