S.D. Tex. · TaxFY2018–FY2025
Districts › Southern District of Texas
Tax in the Southern District of Texas
S.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.
§ 1Length of prison terms
Interquartile range 6–30 months; mean 19. 0 cases at the Commission's 470-month cap (life or longer).
§ 2Summary
81 tax offences were sentenced in the Southern District of Texas across 8 fiscal years (FY2018–FY2025), <10 of them in FY2025; that is 0% of the district's caseload.
The median prison term was 12 months (1 year), shorter than the national median for tax offences (15 months) and shorter than the Fifth Circuit median (24). Half of prison terms fell between 6 and 30 months; 67% of cases carried a prison term.
26% of these sentences were within the guideline range (nationally for this offence type: 24%); 26% were below the range on a government motion and 44% below it for other reasons.
FY2024 had fewer cases than FY2018 (13 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 26%Above range <10Below range, government sponsored 26%Below range, other 44%Not determinable 0
§ 4Compared with the district, the circuit and the nation
| Measure | S.D. Tex., tax | S.D. Tex., all offences | 5th Cir., tax | US, tax |
|---|---|---|---|---|
| Cases per fiscal year | 10 | 7,239 | 45 | 463 |
| Share of district caseload | 0.1% | 100% | — | — |
| Median prison months | 12 | 12 | 24 | 15 |
| Mean prison months | 19 | 25 | — | 22 |
| Cases with a prison term | 67% | 97% | 68% | 66% |
| Within guideline range | 26% | 57% | 33% | 24% |
| Above range | — | 2% | 4% | 1% |
| Below range, government sponsored | 26% | 19% | 25% | 27% |
| Below range, other | 44% | 22% | 39% | 48% |
| Median final offence level | 17 | 12 | — | 15 |
§ 5Trend by fiscal year
| Fiscal year | Cases | Prison | Median months | Within range | Below, gov. | Below, other | Above |
|---|---|---|---|---|---|---|---|
| FY2018 | 15 | — | — | — | — | — | 0% |
| FY2019 | <10 | fewer than 10 cases | |||||
| FY2020 | <10 | fewer than 10 cases | |||||
| FY2021 | <10 | fewer than 10 cases | |||||
| FY2022 | 12 | — | — | — | — | — | 0% |
| FY2023 | 16 | — | 36 | — | — | — | — |
| FY2024 | 13 | — | 6 | — | — | — | 0% |
| FY2025 | <10 | fewer than 10 cases | |||||
§ 6Criminal history
Share of cases at each final criminal history category; grey figure: tax offences nationally.
§ 7Guidelines applied
- §none · 5,621 cases in the district (all offence types)
- §2T1.4 Aiding, assisting or advising tax fraud · 38 cases in the district (all offence types)
- §2T1.1 Tax evasion; fraudulent or false returns · 36 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 Southern District of Texas?
The median prison term over FY2018–FY2025 was 12 months (1 year), with the middle half of terms between 6 and 30 months. 67% 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?
26% of sentences were below the range on a government motion and 44% below it for other reasons; 26% 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 close to 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 Southern District of Texas
- Immigration 44,554
- Drug Trafficking 6,919
- Firearms 1,859
- Fraud/Theft/Embezzlement 1,338
- Money Launder 571
- National Defense 451
- Robbery 451
- Child Pornography 377
- Administration of Justice 275
- Sex Abuse 239
- Prison Offenses 145
- Bribery/Corruption 144
§ 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 35. Counts below 10 are hidden or pooled. Errors in this site's processing are corrected at the next build; see corrections. Methodology.