Fraud/Financial · National · FY2015–FY2025
Tax
69% of classifiable Tax sentences landed below the guideline range - common below-guideline share (> 66%).
- 22.4
- Avg months FY2025
- well below the national average
- 407
- Federal cases
- 29%
- Within guidelines
- low guideline adherence
- 87%
- Guilty plea
Departure profile · Tax FY2025
69% of classifiable Tax outcomes landed below guidelines (common below-guideline share (> 66%)). Case-level mean OL 0.7 · mean CH 0.64 across 407 USSC rows, the departure share is the sheet signature.
The verdict
According to the U.S. Sentencing Commission FY2025 Individual Offender Datafiles, Tax ranks #14 of 30 by caseload (407 cases) and #18 of 30 by average sentence (22.4 months).
- #14
- Caseload of 30
- #18
- Avg sentence of 30
- 22.4 months
- This offense avg FY2025
- 407
- This offense cases FY2025
Caseload rank covers every district with at least one FY case. Average-sentence rank covers districts with at least 100 cases so a thin docket cannot top the list. Offense ranks cover the 30 published guideline types. Averages follow offense mix, not court character.
Tax FY2024→FY2025: -0.1 mo
| Year | Cases | Avg (mo) | GL Min | GL Max | Within GL | Above GL | Below GL |
|---|---|---|---|---|---|---|---|
| FY2025 | 407 | 22.4 | 26.8 | 33.3 | 29% | 1% | 69% |
| FY2024 | 434 | 22.5 | 34.2 | 39.7 | 30% | 1% | 69% |
| FY2023 | 445 | 21.7 | 28.1 | 34.5 | 20% | 2% | 78% |
| FY2022 | 496 | 20.7 | 26.8 | 32.6 | 26% | 2% | 72% |
| FY2021 | 421 | 19.6 | 25.1 | 31.3 | 29% | 1% | 69% |
| FY2020 | 365 | 20.2 | 26.3 | 32.1 | 34% | 0% | 66% |
| FY2019 | 546 | 22.9 | 26.0 | 32.0 | 31% | 3% | 66% |
| FY2018 | 576 | 22.4 | 26.7 | 33.2 | 29% | 2% | 69% |
Tax · hardest district slice
Among districts with ≥5 FY2025 cases, Southern Mississippi posts the longest average (66.0 mo, 2 cases , +194.6% vs national).
Where tax sentences sit among all federal sentences (FY2025)
Each bar counts imposed federal prison terms in that length band; the marker is this offense's average.
22 50th percentile longer than 50% of 61,431 federal sentences
Each bar is a band; taller bars hold more federal sentences. The dashed line + filled bar mark this entry. Hover or tap any bar for its full count, share, and where it sits relative to this entry.
Source U.S. Sentencing Commission, Individual Offender Datafiles · FY2025
Tax - Top District Disparities (FY2025)
District Comparison (FY2025)
Districts with ≥5 FY2025 Tax cases. Averages still mix case factors (history, quantity, cooperation).
| District | Cases | Avg (mo) | vs. National |
|---|---|---|---|
| Southern Mississippi | 2 | 66.0 | +194.6% |
| Western Virginia | 4 | 51.0 | +127.7% |
| Eastern Missouri | 4 | 46.0 | +105.4% |
| Northern Texas | 8 | 45.3 | +102.0% |
| Colorado | 4 | 43.0 | +92.0% |
| Southern Florida | 20 | 41.2 | +83.8% |
| Western North Carolina | 8 | 39.0 | +74.2% |
| Middle Florida | 35 | 37.4 | +67.1% |
| Western Oklahoma | 3 | 36.0 | +60.7% |
| Central California | 18 | 30.7 | +37.2% |
| New Hampshire | 1 | 30.0 | +33.9% |
| Middle Alabama | 2 | 27.0 | +20.5% |
| Southern West Virginia | 4 | 27.0 | +20.5% |
| Western Pennsylvania | 3 | 27.0 | +20.5% |
| Southern Georgia | 4 | 26.7 | +19.0% |
| Kansas | 2 | 26.5 | +18.3% |
| South Carolina | 5 | 26.3 | +17.2% |
| Eastern Arkansas | 3 | 25.5 | +13.9% |
| Eastern North Carolina | 4 | 24.5 | +9.4% |
| Eastern Virginia | 4 | 23.0 | +2.7% |
Nationwide peers · caseload or average sentence
Similar FY caseload
Nearest by ABS(407 cases).
- Murder · 405 cases · Violent Crime
- Prison Offenses · 414 cases · Other
- Obscenity/Other Sex Offenses · 325 cases · Sex Offenses
- National Defense · 499 cases · Other
Similar average sentence
Nearest nationwide offense types by ABS(22.4 mo here; ≥50-case types).
- Forgery/Counterfeiting/Copyright · 22.2 mo avg · Fraud/Financial
- Obscenity/Other Sex Offenses · 21.4 mo avg · Sex Offenses
- Bribery/Corruption · 25.6 mo avg · Fraud/Financial
- Burglary/Trespass · 27.4 mo avg · Other
Same-category peers · Fraud/Financial
Source: United States Sentencing Commission (USSC), Individual Offender Datafiles, FY2015–FY2025 · Methodology
What the Tax data shows
In FY2025, 407 federal defendants were sentenced for tax, with an average sentence of 22.4 months -- 29.5 months below the national average across all offenses.
- 29% of tax sentences in FY2025 fell within the guideline range, with 69% below (downward departures or variances, often for cooperation). The below-range rate reflects how frequently prosecutors offer departure motions for substantial assistance. How the guidelines work
- The highest-average district for tax in FY2025 was Southern Mississippi, averaging 66.0 months -- 43.6 months above the national average. Case-specific factors within this offense (criminal history, quantity or aggravating circumstances, cooperation) drive that gap as much as any district-level pattern; the comparison below shows the full spread. Southern Mississippi data
- The average sentence for tax has remained stable 0 months since FY2018 (FY2018: 22.4 mo; FY2025: 22.4 mo). The trend chart above compares actual sentences against the guideline midpoint each year. Post-Booker sentencing trends
Descriptive USSC aggregates, not legal advice; individual sentences depend on case-specific facts.
PlainSentencing is rendered directly from the United States Sentencing Commission Individual Offender Datafiles, no number is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error. Data current as of August 2026.
Read our methodology - how this data is sourced, computed, and verified. Report a data issue on this page.