> ## 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 2025 - URL: https://www.bodiesburied.com/trends/federal-guideline-2t1-4-aiding-assisting-procuring-counseling-or-advising-tax-fy2025/ - Published: 2026-11-04T10:25:40.000Z - Updated: 2026-11-04T10:25:40.000Z - Description: In fiscal year 2025, 112 people were sentenced in federal court under §2T1.4, the same count as in fiscal year 2024. A prison term went to 83 (74%), with a median of 24 months (2 years). A sentence below the range at the government's request went to 36%. - 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: FY2025 **In brief:** In fiscal year 2025, 112 people were sentenced in federal court under §2T1.4, the same count as in fiscal year 2024\. A prison term went to 83 (74%), with a median of 24 months (2 years). A sentence below the range at the government's request went to 36%. 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 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](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/). ## The Same Count as the Year Before, and a Longer Median The U.S. Sentencing Commission counted 112 people sentenced under §2T1.4 in fiscal year 2025, and the count for fiscal year 2024 was also 112\. The median prison term was 24 months (2 years) in 2025, which is higher than the 20.5 months in 2024. The fiscal year ran from October 1, 2024 to September 30, 2025\. The guideline is titled "Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud," and the Commission files these cases under its Tax offense type. ## Prison Terms and Probation Among the 112 people, 83 (74%) received a prison term and 26 (23%) received probation only, with no prison or other confinement. A quarter of those sent to prison received 36 months or more, and a quarter received 12 months or less. After prison, 82 people (73%) were ordered to serve supervised release, with a median term of 12 months. ## How the Sentences Compared With the Range Sentences within the guideline range went to 26 people (23%). Sentences below the range at the government's request went to 40 (36%), and below the range without a government request to 44 (39%). Above the range were 2 people (2%). A mandatory minimum prison term applied to 0 of the 112 people (0%). ## Pleas, Trials, and Money Orders Guilty pleas numbered 106 (95%), and 6 people were convicted after a trial. The median prison term after a guilty plea was 21 months. After a trial it was 60 months, based on 5 people sent to prison. Written plea agreements covered 91% of guilty pleas, and 9% were straight pleas. Restitution was ordered for 103 people (92%), and a fine for 19 (17%). ## Criminal History In category I, the lowest criminal history category, were 81% of the group. In category VI, the highest, were 0%. Court-martial records have no criminal history field, so this measure has no military match. ## Longer-Term and All-Guideline Numbers For 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 2025 median is higher than the median for all years, and the 74% sent to prison is higher than 71%. Under every guideline in 2025, 66,662 people were sentenced in federal court. Their median prison term was 24 months, which is the same as here. Guilty pleas were 98%, and 51% were within the range. In fiscal year 2024, the within-range share under §2T1.4 was 28%, which is higher than the 23% in 2025. | 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 Only people who were convicted and sentenced are counted. Acquittals and dismissals are outside the data. The records do not show why any sentence was set where it was. No close court-martial counterpart appears in the approved crosswalk, so the numbers stand on their own. ### How We Counted Everyone sentenced in federal court in fiscal year 2025 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 2024](https://www.bodiesburied.com/trends/federal-guideline-2t1-4-aiding-assisting-procuring-counseling-or-advising-tax-fy2024/) (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.