E.D. Mich. · TaxFY2018–FY2025

Districts › Eastern District of Michigan

Tax in the Eastern District of Michigan

Q: What is the typical sentence for tax offences in the Eastern District of Michigan?

The median prison term over FY2018–FY2025 was 12 months (1 year), with the middle half of terms between 3 and 18 months. 55% of cases carried a prison term. The national median for tax offences is 15 months.

Q: How often are tax offences sentenced below the guideline range here?

— of sentences were below the range on a government motion and 70% below it for other reasons; 16% were within the range. The Commission's categories are explained in the guide to how the guidelines work.

Q: How does this compare with the rest of the country?

Nationally, tax offences had a median prison term of 15 months and a within-range share of 24% over the same period. The district's figures are below on median term and lower than the national within-range share.

Q: Which guidelines are involved?

The most common primary guidelines for these cases are §none, §2T1.1 and §2T1.4.

Q: Is this a prediction for a particular case?

No. The figures are aggregates of sentences already imposed, as recorded by the US Sentencing Commission. They are not legal advice and do not estimate the outcome of any case.

E.D. Mich. · Sixth Circuit · Tax nationally

The datafile contains cases reported to the Commission with sentencing documents. Sentence length statistics use the Commission's capped variable (sentences of 470 months or longer, including life, are recorded as 470 months) and exclude sentences of probation or a fine only. Figures are aggregates of past cases and are not a prediction for any case.

<10cases, FY202564 over FY2018–FY2025

12median prison monthsnational, this offence: 15

16%within guideline rangenational 24%

55%cases with a prison termnational 66%

§ 1Length of prison terms

<10

43%

<10

median 12 mo

under 6 mo6–11 mo1–2 yr2–3 yr3–5 yr5–10 yr10–15 yr15–20 yr20–30 yr30 yr+life

Share of cases with a prison term, by length of the term (35 cases with a prison term; life and terms of 470 months or more counted as life). Grey: tax offences nationally.

Interquartile range 3–18 months; mean 13. 0 cases at the Commission's 470-month cap (life or longer).

§ 2Summary

Tax was the primary offence type in 64 cases sentenced in the Eastern District of Michigan between FY2018 and FY2025 (1% of the district's cases), with <10 in FY2025.

The median prison term was 12 months (1 year), shorter than the national median for tax offences (15 months) and close to the Sixth Circuit median (12). Half of prison terms fell between 3 and 18 months; 55% of cases carried a prison term.

16% of these sentences were within the guideline range (nationally for this offence type: 24%); — were below the range on a government motion and 70% below it for other reasons.

FY2023 had fewer cases than FY2018 (10 against 13).

These are aggregates of past cases. The guideline range for any case depends on its offence level, criminal history and statutory minimums, and the sentence on the court's findings; no figure here estimates an outcome.

§ 3Position relative to the guideline range

Within guideline range 16%Above range <10Below range, government sponsored <10Below range, other 70%Not determinable 0

§ 4Compared with the district, the circuit and the nation

Measure	E.D. Mich., tax	E.D. Mich., all offences	6th Cir., tax	US, tax
Cases per fiscal year	<10	718	38	463
Share of district caseload	1.1%	100%	—	—
Median prison months	12	36	12	15
Mean prison months	13	60	—	22
Cases with a prison term	55%	94%	64%	66%
Within guideline range	16%	38%	19%	24%
Above range	—	1%	—	1%
Below range, government sponsored	—	17%	26%	27%
Below range, other	70%	44%	54%	48%
Median final offence level	15	19	—	15

§ 5Trend by fiscal year

<10

’18’19’20’21’22’23’24’25

Tax cases sentenced per fiscal year (fiscal years 2018–2025)

—

<10

—

<10

’18’19’20’21’22’23’24’25

Median prison months by fiscal year (fiscal years 2018–2025)

Fiscal year	Cases	Prison	Median months	Within range	Below, gov.	Below, other	Above
FY2018	13	—	—	—	—	—	0%
FY2019	<10	fewer than 10 cases
FY2020	<10	fewer than 10 cases
FY2021	<10	fewer than 10 cases
FY2022	10	—	—	0%	—	—	0%
FY2023	10	—	—	—	—	—	—
FY2024	<10	fewer than 10 cases
FY2025	<10	fewer than 10 cases

§ 6Criminal history

Category I— · 85%

Category II<10

Category III0% · 5%

Category IV0% · 1%

Category V0% · 1%

Category VI0% · 1%

Share of cases at each final criminal history category; grey figure: tax offences nationally.

§ 7Guidelines applied

§none · 109 cases in the district (all offence types)
§2T1.1 Tax evasion; fraudulent or false returns · 36 cases in the district (all offence types)
§2T1.4 Aiding, assisting or advising tax fraud · 20 cases in the district (all offence types)
§2T1.6 · <10 cases in the district (all offence types)
§2T3.1 Evading import duties or restrictions · <10 cases in the district (all offence types)

Primary guidelines the Commission associates with this offence type, with the district's caseload under each across all offence types.

§ 8Questions and answers

What is the typical sentence for tax offences in the Eastern District of Michigan?

The median prison term over FY2018–FY2025 was 12 months (1 year), with the middle half of terms between 3 and 18 months. 55% of cases carried a prison term. The national median for tax offences is 15 months.

How often are tax offences sentenced below the guideline range here?

— of sentences were below the range on a government motion and 70% below it for other reasons; 16% were within the range. The Commission's categories are explained in the guide to how the guidelines work.

How does this compare with the rest of the country?

Nationally, tax offences had a median prison term of 15 months and a within-range share of 24% over the same period. The district's figures are below on median term and lower than the national within-range share.

Which guidelines are involved?

The most common primary guidelines for these cases are §none, §2T1.1 and §2T1.4.

Is this a prediction for a particular case?

No. The figures are aggregates of sentences already imposed, as recorded by the US Sentencing Commission. They are not legal advice and do not estimate the outcome of any case.

§ 9Other offence types in the Eastern District of Michigan

§ 10Provenance

Source: United States Sentencing Commission, Individual Offender Datafiles, fiscal years 2018–2025 (US government works), aggregated by this site; the FY2025 file is dated 29 Apr 2026. Offence type is the Commission's OFFGUIDE code 29; district is CIRCDIST 39. Counts below 10 are hidden or pooled. Errors in this site's processing are corrected at the next build; see corrections. Methodology.