- Guidelines
The Federal Sentencing Guidelines
- The Commission promulgates guidelines that judges consult when sentencing federal offenders. When the guidelines are amended, a subsequent Guidelines Manual is published.
- In this section, you will find the Commission’s comprehensive archive of yearly amendments and Guidelines Manuals dating back to 1987.
- Research
RESEARCH & DATA MISSION
- The Commission collects, analyzes, and disseminates a broad array of information on federal crime and sentencing practices.
- In this section, you will find a comprehensive collection of research and data reports published on sentencing issues and other areas of federal crime.
- Policymaking
The Amendment Cycle
- The Commission establishes sentencing policies and practices for the federal courts. Each year, the Commission reviews and refines these policies in light of congressional action, decisions from courts of appeals, sentencing-related research, and input from the criminal justice community.
- In this section, you can follow the Commission’s work through the amendment cycle as priorities are set, research is performed, testimony is heard, and amendments are adopted.
- Education
Education Mission
- The Commission serves as an information resource for Congress, the executive branch, the courts, criminal justice practitioners, the academic community, and the public.
- In this section, you will find resources to assist you in understanding and applying the federal sentencing guidelines.
- About
About the Commission
- The U.S. Sentencing Commission is an independent agency in the judicial branch that was created as part of the Sentencing Reform Act of 1984. Commissioners are nominated by the President and confirmed by the Senate. The Attorney General, or the Attorney General’s designee, and the Chair of the U.S. Parole Commission serve as ex officio, nonvoting members of the Commission.
- In this section, learn about the Commission’s mission, structure, and ongoing work.
- By Topic
Of the 64,124 cases reported to the Commission in fiscal year 2023, 363 involved tax fraud (down 27% since FY 2019). [1], [2]
Click the cover for the PDF handout or learn more below.
Individual and Offense Characteristics
- 70.3% of individuals sentenced for tax fraud offenses were men.
- 47.1% were White, 25.6% were Black, 16.7% were Hispanic, and 10.6% were Other races.
- Their average age was 52 years.
- 93.6% were United States citizens.
- 85.6% had little or no prior criminal history (Criminal History Category I).
- The median loss for these offenses was $358,827;[3]
- 14.4% involved loss amounts of less than $100,000;
- 16.8% involved loss amounts greater than $1.5 million.
- Sentences were increased for:
- using sophisticated means to execute or conceal the offense (13.6%);
- a leadership or supervisory role in the offense (7.5%);
- abusing a public position of trust or using a special skill (3.3%);
- obstructing or impeding the administration of justice (4.7%).
- Sentences were decreased for:
- minor or minimal participation in the offense (1.4%).
- minor or minimal participation in the offense (1.4%).
- The top five districts for individuals sentenced for tax fraud were:
- Central District of California (18);
- Middle District of Florida (18);
- Southern District of Texas (15);
- Western District of Texas (15);
- District of New Jersey (14).
Punishment
- The average sentence for individuals sentenced for tax fraud offenses was 16 months.
- 63.6% were sentenced to prison.
- 1.1% were convicted of an offense carrying a mandatory minimum penalty; of those individuals, none were relieved of that penalty.
Sentences Relative to the Guideline Range
- Of the 30.3% of all individuals sentenced for tax fraud under the Guidelines Manual:
- 54.1% were sentenced within the guideline range.
- 34.9% received a substantial assistance departure.
- Their average sentence reduction was 77.7%.
- Their average sentence reduction was 77.7%.
- 11.0% received some other downward departure.
- Their average sentence reduction was 64.5%.
- Their average sentence reduction was 64.5%.
- 54.1% were sentenced within the guideline range.
- 69.7% received a variance; of those individuals:
- 97.2% received a downward variance.
- Their average sentence reduction was 65.0%.
- Their average sentence reduction was 65.0%.
- 2.8% received an upward variance.
- Their average sentence increase was 46.1%.
- 97.2% received a downward variance.
- The average guideline minimum increased and average sentence imposed remained steady over the past five years.
- The average guideline minimum increased from 26 months in fiscal year 2019 to 28 months in fiscal year 2023.
- The average sentence imposed was 16 months in fiscal year 2019 and fiscal year 2023.
- The average guideline minimum increased from 26 months in fiscal year 2019 to 28 months in fiscal year 2023.
[1] Tax fraud offenses include cases in which the individual was sentenced under §2T1.1 or §2T1.4 (Tax Evasion; Willful Failure to File Return, Supply Information, or Pay Tax; Fraudulent or False Returns, Statements, or Other Documents or Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud).
[2] Cases with incomplete sentencing information were excluded from the analysis.
[3]The Loss Table was amended effective November 1, 2001 and November 1, 2015.
SOURCE: United States Sentencing Commission, FY 2019 through FY 2023 Datafiles, USSCFY19-USSCFY23.
