Offence typesFY2018–FY2025
Tax
Primary offence type · Commission code 29 · 0.7% of federal cases
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, all districts
Interquartile range 8–30 months; mean 22. 0 cases at the 470-month cap (life or longer).
§ 2Summary
Tax was the primary offence type in 3,702 federal cases sentenced across 8 fiscal years (FY2018–FY2025), 0.7% of all cases reported to the Commission, with 409 in FY2025.
The national median prison term for tax offences was 15 months (1 yr 3 mo), against 24 months for all cases; 66% of cases carried a prison term and the middle half of terms fell between 8 and 30 months.
24% of sentences were within the guideline range, 27% below it on a government motion, 48% below it for other reasons and 1% above it.
The districts with the most tax offences were the District of New Jersey (157), the Eastern District of New York (146) and the Central District of California (141).
FY2025 had fewer cases than FY2018 (409 against 577). The median prison term was about the same in FY2025 as in FY2018.
§ 3Position relative to the guideline range
Within guideline range 24%Above range 1%Below range, government sponsored 27%Below range, other 48%Not determinable <10
| Measure | Tax | All offence types |
|---|---|---|
| Median prison months | 15 | 24 |
| Mean prison months | 22 | 51 |
| Cases with a prison term | 66% | 92% |
| Within guideline range | 24% | 47% |
| Above range | 1% | 3% |
| Below range, government sponsored | 27% | 29% |
| Below range, other | 48% | 21% |
| Median final offence level | 15 | 17 |
| Criminal history category I | 85% | 46% |
§ 4Districts compared
Every district with at least one case, most cases first. Districts with at least 30 cases in 2021–2025 link to a district × offence page; others link to the district's overview. Rows under 10 cases show the count only.
§ 5Circuits compared
| Circuit | Cases | Prison | Median months | Within range | Below, gov. | Below, other |
|---|---|---|---|---|---|---|
| District of Columbia Circuit | 12 | — | — | — | — | — |
| First Circuit | 169 | 60% | 12 | 15% | 36% | 49% |
| Second Circuit | 422 | 62% | 8 | 13% | 27% | 61% |
| Third Circuit | 455 | 65% | 13 | 24% | 29% | 47% |
| Fourth Circuit | 369 | 69% | 18 | 26% | 25% | 48% |
| Fifth Circuit | 362 | 68% | 24 | 33% | 25% | 39% |
| Sixth Circuit | 307 | 64% | 12 | 19% | 26% | 54% |
| Seventh Circuit | 238 | 68% | 12 | 16% | 20% | 65% |
| Eighth Circuit | 278 | 59% | 18 | 24% | 21% | 53% |
| Ninth Circuit | 529 | 62% | 14 | 22% | 39% | 37% |
| Tenth Circuit | 142 | 60% | 15 | 32% | 28% | 40% |
| Eleventh Circuit | 419 | 79% | 24 | 36% | 21% | 42% |
§ 6Trend by fiscal year
| Fiscal year | Cases | Prison | Median months | Within range | Below, gov. | Below, other | Above |
|---|---|---|---|---|---|---|---|
| FY2018 | 577 | 68% | 18 | 24% | 27% | 47% | 2% |
| FY2019 | 547 | 64% | 18 | 25% | 24% | 49% | 2% |
| FY2020 | 366 | 69% | 15 | 28% | 25% | 47% | — |
| FY2021 | 421 | 64% | 15 | 23% | 23% | 53% | — |
| FY2022 | 496 | 61% | 14 | 21% | 32% | 45% | — |
| FY2023 | 446 | 65% | 15 | 17% | 28% | 54% | — |
| FY2024 | 440 | 65% | 15 | 27% | 26% | 47% | — |
| FY2025 | 409 | 70% | 18 | 25% | 33% | 41% | — |
§ 7Criminal history
Share of cases at each final criminal history category; grey figure: all federal cases.
§ 8Guideline sections involved
| Primary guideline | Subject | Cases | Share of this offence type |
|---|---|---|---|
| §2T1.1 | Tax evasion; fraudulent or false returns | 2,044 | 55.2% |
| §2T1.4 | Aiding, assisting or advising tax fraud | 1,109 | 30.0% |
| §2T1.6 | 405 | 10.9% | |
| §2T3.1 | Evading import duties or restrictions | 68 | 1.8% |
| §2T1.9 | 36 | 1.0% | |
| §2T2.1 | 14 | 0.4% | |
| §2T2.2 | <10 | — | |
| §2T1.8 | <10 | — | |
| §2T1.3 | <10 | — |
§ 9Questions and answers
What is the average federal sentence for tax offences?
The median prison term over FY2018–FY2025 was 15 months (1 yr 3 mo) and the mean was 22 months (life sentences counted as 470 months, the Commission's convention). Medians are used on this site because a few very long terms pull the mean upward.
How much does the sentence for tax offences vary by district?
Among districts with at least 10 cases, medians ranged from 4 months (S.D.N.Y.) to 36 months (N.D. Tex.). The mix of guidelines, statutory minimums and criminal history within the offence type explains much of the spread.
How often are tax offences sentenced outside the guideline range?
76% of sentences were outside the range: 27% below it on a government motion, 48% below it for other reasons and 1% above it.
Which guidelines apply to tax offences?
The most common primary guidelines are §2T1.1, §2T1.4, §2T1.6 and §2T3.1. The Commission assigns the offence type mainly from the primary guideline the court applied.
Where do these figures come from?
The US Sentencing Commission's individual offender datafiles, FY2018–FY2025, using the Commission's OFFGUIDE offence type, SENTRNGE range status and SENTTCAP capped prison months. Counts under 10 are hidden.
§ 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. Counts below 10 are hidden or pooled. Errors in this site's processing are corrected at the next build; see corrections. Methodology.