Aiding and Abetting

The offense level is the same level as that for the underlying offense. Commentary Statutory Provisions: 18 U.S.C. §§ 2, 2284, 2339, 2339A, 2339C(a)(1)(A). Application Note: 1. Definition.—For purposes of this guideline, “underlying offense” means the offense the de- fendant is convicted of aiding or abetting, or in the case of a violation of 18 U.S.C. § 2339A or § 2339C(a)(1)(A), “underlying offense” means the offense the defendant is convicted of having materially supported or provided or collected funds for, prior to or during its commission. Background: A defendant convicted of aiding and abetting is punishable as a principal. 18 U.S.C. § 2. This section provides that aiding and abetting the commission of an offense has the same offense level as the underlying offense. An adjustment for a mitigating role (§3B1.2) may be applicable. Historical Note Effective November 1, 1987. Amended effective November 1, 1990 (amendment 359); November 1, 2002 (amendment 637); November 1, 2003 (amendment 655); November 1, 2007 (amendment 700). * * * * * 3. ACCESSORY AFTER THE FACT