Federal Fraud, Theft, and Embezzlement Sentences in the District of Nebraska, FY2016–2025
413 people were sentenced for fraud, theft, or embezzlement offenses in the District of Nebraska in fiscal years 2016 to 2025. 70% received a prison term and 25% received probation only. The median prison term was 12 months, compared with 20 months for this offense type in all 94 federal districts.
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Trends › Federal Prosecution Analysis › Federal Sentences in the District of Nebraska, FY2016–2025 › Fraud, Theft, and Embezzlement: District of Nebraska
In brief: 413 people were sentenced for fraud, theft, or embezzlement offenses in the District of Nebraska in fiscal years 2016 to 2025. 70% received a prison term and 25% received probation only. The median prison term was 12 months, compared with 20 months for this offense type in all 94 federal districts.
This post uses the U.S. Sentencing Commission's records of 413 people sentenced in federal court in fiscal years 2016 to 2025. Acquittals and dismissals come from a second source, the Federal Judicial Center's records of 753,808 federal defendants whose cases ended in fiscal years 2016 to 2025. It is part of the Federal Prosecution Analysis series, which builds on Military Moves Toward Sentencing Guidelines to Mirror the Federal System. How the numbers were built: How the Federal Comparison Data Was Built.
A Quarter Received Probation Only
288 of the 413 people (70%) received a prison term. 102 people (25%) received probation only, with no prison or other confinement. For all 94 districts, 73% of people in this offense type were sent to prison.
Among those sent to prison, the median prison term was 12 months. A quarter received 27 months or more, and a quarter received 5 months or less. The median for all offenses in the District of Nebraska was 57 months, so these cases carried shorter terms than the district's cases overall.
Median Prison Terms by Fiscal Year
The yearly table shows the median prison term rising over the period. It was 7.4 months in fiscal year 2017, 12 months in fiscal year 2022, and 28 months in fiscal year 2025. The fiscal year runs from October 1 to the end of September.
The yearly groups are small, from 25 to 60 people. Medians in groups that size can move with a handful of cases. The records do not show what changed in the cases themselves.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 60 | 12 months | 98% |
| 2017 | 42 | 7.4 months | 100% |
| 2018 | 55 | 6.9 months | 100% |
| 2019 | 42 | 7.2 months | 98% |
| 2020 | 41 | 8 months | 100% |
| 2021 | 33 | 10.7 months | 97% |
| 2022 | 25 | 12 months | 100% |
| 2023 | 31 | 15 months | 97% |
| 2024 | 51 | 21 months | 100% |
| 2025 | 33 | 28 months | 100% |
What Counts as This Offense Type
"Fraud/Theft/Embezzlement" is the U.S. Sentencing Commission's offense type. In this district, all 413 cases had the same primary guideline, §2B1.1 (Larceny, Embezzlement, and Other Forms of Theft).
These cases were 8% of the 4,887 people sentenced in the District of Nebraska over the 10 fiscal years. 199 were sentenced in fiscal years 2016 to 2019, and 214 in fiscal years 2020 to 2025.
Restitution, Fines, and Supervised Release
Restitution was ordered for 270 people (65%). A fine was ordered for 22 people (5%).
252 people (61%) were ordered to serve supervised release after prison, with a median term of 36 months.
Where Sentences Fell Against the Guideline Range
178 people (43%) were sentenced within the guideline range. 60 (15%) were below the range at the government's request, and 147 (36%) were below it without a government request. 28 (7%) were above the range.
For all districts, 45% of sentences in this offense type were within the range. For all offenses in this district, the figure was 48%. A mandatory minimum prison term applied to 24 people (6%).
Guilty Pleas and Criminal History
409 of 413 people (more than 99%) pleaded guilty, and 4 were convicted after a trial. Among those who pleaded guilty, 88% had a written plea agreement and 12% were straight pleas.
The median prison term was 12 months after a guilty plea and 5 months after a trial. The trial figure is based on 3 people and is too small to compare.
74% of the people were in the lowest criminal history category, and 3% were in the highest. Court-martial records have no criminal history field.
What the Records Cannot Show
The Commission data counts only people who were convicted and sentenced. Acquittals and dismissals are not in it. Prison terms are those imposed, not time served, and the records do not give the amount of loss or the facts of any case.
Offutt AFB, Nebraska, is in this district. Courts-martial are tried in military courts, not in this federal district court.
How We Counted
Everyone sentenced in federal court in the District of Nebraska (U.S. Sentencing Commission district label "Nebraska") in fiscal years 2016 to 2025 whose offense type was "Fraud/Theft/Embezzlement" (413). Offense types are the Commission's OFFGUIDE categories.
Federal fiscal years run from October 1 to September 30. No person, judge, or lawyer is identified in any of these records.
What to Keep in Mind
No parole in federal prison; credit for good conduct. Federal prison has no parole for crimes committed on or after November 1, 1987. A federal prisoner can earn up to 54 days of good conduct credit for each year of the sentence the judge imposed, which is about 15%. Some federal prisoners can also earn First Step Act time credits, but many offenses make a person ineligible. The numbers in this post are the sentences judges imposed, not the time people actually served.
Federal supervised release. Most federal prison sentences are followed by a term of supervised release that the judge sets as part of the sentence. A person who violates it can be sent back to prison. A court-martial cannot sentence anyone to supervision after release. Military parole and mandatory supervised release are decided later by a board, not by the judge at trial.
Who decides the sentence, and under what rules. Federal judges sentence every federal case. They must calculate the Sentencing Guidelines range, which is advisory, and must impose any mandatory minimum the statute requires unless an exception applies. In courts-martial, the accused could choose sentencing by members until the rules changed. For cases in which every guilty finding is for an offense committed after December 27, 2023, a military judge sentences alone, within sentencing parameters. Courts-martial tried in 2024 and later include both old-rule and new-rule cases, and the data cannot tell them apart.
Time periods. Federal numbers are by federal fiscal year (October 1 to September 30), based on the sentencing date. The military numbers are by trial date. Neither source has the date of the offense, so a change in law shows up in either data set gradually.
How life sentences and "time served" are counted. In the federal numbers, a life sentence is counted as 470 months, and any other sentence longer than 470 months is counted as just under 470 months. A sentence of "time served" is counted as one day (0.03 months). Averages are affected by these rules; medians much less.
Mandatory minimum sentences. Many federal statutes on drugs, images of child exploitation, child sex abuse, and firearms carry mandatory minimum prison terms. The UCMJ has mandatory minimums only for a few offenses (a dishonorable discharge or dismissal for rape and sexual assault, and life for premeditated murder). Federal sentences for these offenses are partly set by Congress, not by the judge.
Related Analysis
- Military Moves Toward Sentencing Guidelines to Mirror the Federal System (the background article)
- Federal Prosecution Analysis (all federal posts)
- How the Federal Comparison Data Was Built (sources and method)
- Federal Sentences in the District of Nebraska, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the District of Nebraska, FY2016–2025 (same district, other offense type)
- Federal Immigration Offense Sentences in the District of Nebraska, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the District of Nebraska, FY2016–2025 (same district, other offense type)
- Federal Child Pornography Sentences in the District of Nebraska, FY2016–2025 (same district, other offense type)
- U.S. Sentencing Commission, Individual Offender Datafiles (source)
- Federal Judicial Center, Integrated Database (criminal defendants) (source)
About the author. Jocelyn C. Stewart is a retired Army JAG with more than 24 years of trying courts-martial and more than 200 jury trials. She hosts Where All The Bodies Are Buried and runs the Law Office of Jocelyn C. Stewart. This analysis is for education and information only. It is not legal advice, and every case is different.