N.D. Tex. · TaxFY2018–FY2025

Tax in the Northern District of Texas

Q: What is the typical sentence for tax offences in the Northern District of Texas?

The median prison term over FY2018–FY2025 was 36 months (3 years), with the middle half of terms between 18 and 52 months. 82% 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?

23% of sentences were below the range on a government motion and 28% below it for other reasons; 41% 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 above on median term and higher than the national within-range share.

Q: Which guidelines are involved?

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

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.

N.D. Tex. · Fifth 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, FY202578 over FY2018–FY2025

36median prison monthsnational, this offence: 15

41%within guideline rangenational 24%

82%cases with a prison termnational 66%

§ 1Length of prison terms

<10

20%

19%

33%

19%

<10

median 36 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 (64 cases with a prison term; life and terms of 470 months or more counted as life). Grey: tax offences nationally.

Interquartile range 18–52 months; mean 41. 0 cases at the Commission's 470-month cap (life or longer).

§ 2Summary

78 tax offences were sentenced in the Northern District of Texas across 8 fiscal years (FY2018–FY2025), <10 of them in FY2025; that is 1% of the district's caseload.

The median prison term was 36 months (3 years), longer than the national median for tax offences (15 months) and longer than the Fifth Circuit median (24). Half of prison terms fell between 18 and 52 months; 82% of cases carried a prison term.

41% of these sentences were within the guideline range (nationally for this offence type: 24%); 23% were below the range on a government motion and 28% below it for other reasons.

FY2022 had fewer cases than FY2019 (11 against 15).

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 41%Above range <10Below range, government sponsored 23%Below range, other 28%Not determinable 0

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

Measure	N.D. Tex., tax	N.D. Tex., all offences	5th Cir., tax	US, tax
Cases per fiscal year	10	1,473	45	463
Share of district caseload	0.7%	100%	—	—
Median prison months	36	60	24	15
Mean prison months	41	91	—	22
Cases with a prison term	82%	96%	68%	66%
Within guideline range	41%	62%	33%	24%
Above range	—	7%	4%	1%
Below range, government sponsored	23%	14%	25%	27%
Below range, other	28%	17%	39%	48%
Median final offence level	21	23	—	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	<10	fewer than 10 cases
FY2019	15	—	36	—	—	—	—
FY2020	14	—	33	—	—	—	—
FY2021	10	—	—	—	—	—	0%
FY2022	11	—	—	—	—	—	0%
FY2023	<10	fewer than 10 cases
FY2024	<10	fewer than 10 cases
FY2025	<10	fewer than 10 cases

§ 6Criminal history

Category I80% · 85%

Category II13% · 7%

Category III<10

Category IV0% · 1%

Category V<10

Category VI<10

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

§ 7Guidelines applied

§none · 120 cases in the district (all offence types)
§2T1.4 Aiding, assisting or advising tax fraud · 51 cases in the district (all offence types)
§2T1.1 Tax evasion; fraudulent or false returns · 24 cases in the district (all offence types)
§2T1.6 · <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 Northern District of Texas?

The median prison term over FY2018–FY2025 was 36 months (3 years), with the middle half of terms between 18 and 52 months. 82% 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?

23% of sentences were below the range on a government motion and 28% below it for other reasons; 41% 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 above on median term and higher than the national within-range share.

Which guidelines are involved?

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

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 Northern District of Texas

§ 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 34. Counts below 10 are hidden or pooled. Errors in this site's processing are corrected at the next build; see corrections. Methodology.