> ## Content Index > Fetch the complete content index at: https://www.bodiesburied.com/llms.txt > Use this file to discover other available public pages before exploring further. # §2T1.4 Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud: Federal Sentences, Fiscal Year 2024 - URL: https://www.bodiesburied.com/trends/federal-guideline-2t1-4-aiding-assisting-procuring-counseling-or-advising-tax-fy2024/ - Published: 2026-11-04T10:25:39.000Z - Updated: 2026-11-04T10:25:39.000Z - Description: Of the 112 people sentenced under §2T1.4 in fiscal year 2024, 82 (73%) received a prison term, with a median of 20.5 months. No one had a mandatory minimum prison term apply: 0 of 112. Nearly every guilty plea, more than 99%, had a written plea agreement. - Author: Jocelyn C. Stewart - Tags: Understanding Trends, Federal [Trends](https://www.bodiesburied.com/trends/) › [Federal Prosecution Analysis](https://www.bodiesburied.com/trends/federal/) › [§2T1.4 Aiding, Assisting, Procuring, Counseling, or Advising](https://www.bodiesburied.com/trends/federal-guideline-2t1-4-aiding-assisting-procuring-counseling-or-advising-tax/) › §2T1.4: FY2024 **In brief:** Of the 112 people sentenced under §2T1.4 in fiscal year 2024, 82 (73%) received a prison term, with a median of 20.5 months. No one had a mandatory minimum prison term apply: 0 of 112\. Nearly every guilty plea, more than 99%, had a written plea agreement. Updated November 4, 2026 · Sources: U.S. Sentencing Commission and Federal Judicial Center, fiscal years 2016–2025 This post uses the U.S. Sentencing Commission's records of 112 people sentenced in federal court in fiscal year 2024\. 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](https://www.bodiesburied.com/trends/federal/) series, which builds on [Military Moves Toward Sentencing Guidelines to Mirror the Federal System](https://www.bodiesburied.com/trends/military-sentencing-guidelines-federal-system/). How the numbers were built: [How the Federal Comparison Data Was Built](https://www.bodiesburied.com/trends/federal-data-methodology/). ## No Mandatory Minimums and Nearly All Written Agreements In fiscal year 2024, a mandatory minimum prison term applied to 0 of the 112 people sentenced under §2T1.4 (0%). Written plea agreements covered more than 99% of the guilty pleas, and straight pleas with no agreement were less than 1%. The guilty pleas numbered 105 of 112 (94%), and 7 people were convicted after a trial. The median prison term was 20 months after a plea and 50 months after a trial, which is based on 7 people. ## The Group and the Guideline The U.S. Sentencing Guidelines Manual titles §2T1.4 "Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud." The Sentencing Commission counted 112 people for whom it was the primary guideline in the fiscal year that ran from October 1, 2023 to September 30, 2024\. These cases fall under the Commission's Tax offense type. ## Prison and Probation A prison term went to 82 people (73%), and 20 (18%) received probation only, with no prison or other confinement. The median prison term was 20.5 months. A quarter received 30 months or more, and a quarter received 12 months or less. Supervised release was ordered for 81 people (72%), with a median term of 12 months. ## Sentences Against the Range, Fines, and Restitution Within the guideline range were 31 people (28%). Below the range at the government's request were 24 (21%), and below the range without a government request were 55 (49%). Above the range were 2 (2%). Restitution was ordered for 100 people (89%), and a fine for 19 (17%). In criminal history category I, the lowest, were 80% of the group, and category VI, the highest, held less than 1%. Court-martial records have no criminal history field. ## How 2024 Compares Across fiscal years 2016 to 2025, 1,451 people were sentenced under this guideline. Of those, 71% went to prison, the median prison term was 21 months, 92% pleaded guilty, and 24% were within the range. The 2024 median is about the same as the median for all years, and the 28% within the range is higher than 24%. The year before, 2023, had 126 people, a 24-month median, and 17% within the range. The year after, 2025, had 112 people, a 24-month median, and 23% within the range. Under every guideline in 2024, 61,678 people were sentenced in federal court. Their median prison term was 30 months, which is higher than here, and 46% were within the range. | Fiscal year | People sentenced | Median prison | Pleaded guilty | | ----------- | ---------------- | ------------- | -------------- | | 2016 | 181 | 24 months | 89% | | 2017 | 161 | 18 months | 93% | | 2018 | 195 | 24 months | 91% | | 2019 | 166 | 18 months | 92% | | 2020 | 121 | 21.5 months | 92% | | 2021 | 138 | 18 months | 93% | | 2022 | 139 | 20 months | 96% | | 2023 | 126 | 24 months | 89% | | 2024 | 112 | 20.5 months | 94% | | 2025 | 112 | 24 months | 95% | ## Limits of the Numbers The data counts only people convicted and sentenced, so acquittals and dismissals are absent. The prison terms are the terms imposed. A single year is not a trend. The approved crosswalk has no close court-martial counterpart for this guideline, so the federal numbers are reported alone. ### How We Counted Everyone sentenced in federal court in fiscal year 2024 whose primary sentencing guideline was §2T1.4 (112), U.S. Sentencing Commission individual data files. The primary guideline is the one that set the offense level for the most serious count. 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. ## Related Analysis - [Military Moves Toward Sentencing Guidelines to Mirror the Federal System](https://www.bodiesburied.com/trends/military-sentencing-guidelines-federal-system/) (the background article) - [Federal Prosecution Analysis](https://www.bodiesburied.com/trends/federal/) (all federal posts) - [How the Federal Comparison Data Was Built](https://www.bodiesburied.com/trends/federal-data-methodology/) (sources and method) - [§2T1.4 Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud: Federal Sentences, FY2016–2025](https://www.bodiesburied.com/trends/federal-guideline-2t1-4-aiding-assisting-procuring-counseling-or-advising-tax/) (overview) - [§2T1.4 Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud: Federal Sentences, Fiscal Year 2023](https://www.bodiesburied.com/trends/federal-guideline-2t1-4-aiding-assisting-procuring-counseling-or-advising-tax-fy2023/) (previous or next fiscal year) - [§2T1.4 Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud: Federal Sentences, Fiscal Year 2025](https://www.bodiesburied.com/trends/federal-guideline-2t1-4-aiding-assisting-procuring-counseling-or-advising-tax-fy2025/) (previous or next fiscal year) - [How Often Federal Judges Sentence Outside the Guideline Range](https://www.bodiesburied.com/trends/federal-sentences-outside-guideline-range/) - [Mandatory Minimums: How Many Federal Sentences Are Set by Congress](https://www.bodiesburied.com/trends/federal-mandatory-minimum-sentences/) - [U.S. Sentencing Commission, Individual Offender Datafiles](https://www.ussc.gov/research/datafiles/commission-datafiles?ref=bodiesburied.com) (source) - [Federal Judicial Center, Integrated Database (criminal defendants)](https://www.fjc.gov/research/idb?ref=bodiesburied.com) (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](https://www.ucmj-defender.com/?ref=bodiesburied.com). This analysis is for education and information only. It is not legal advice, and every case is different.