Federal Tax Offense Sentences in the Central District of Illinois, FY2016–2025
Of 26 people sentenced for tax offenses in the Central District of Illinois in fiscal years 2016 to 2025, 24 (92%) received a prison term. The median was 15 months, about the same as the 15.1 months across all 94 districts, where 66% were sent to prison.
Understanding Trends in Military Practice · 6 min read
Trends › Federal Prosecution Analysis › Federal Sentences in the Central District of Illinois, FY201 › Tax Offense: Central District of Illinois
In brief: Of 26 people sentenced for tax offenses in the Central District of Illinois in fiscal years 2016 to 2025, 24 (92%) received a prison term. The median was 15 months, about the same as the 15.1 months across all 94 districts, where 66% were sent to prison.
This post uses the U.S. Sentencing Commission's records of 26 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 Higher Share Sent to Prison Than Across All Districts
In this district, 24 of the 26 people (92%) received a prison term and 1 (4%) received probation only. Across all 94 districts, 5,024 people were sentenced for tax offenses, and 66% were sent to prison.
The district's median prison term was 15 months. A quarter received 30 months or more, and a quarter received 9.2 months or less. The median for all offenses in the district was 70 months.
Where Sentences Fell Against the Range
Below the range without a government request were 50% (13 people). Within the range were 35% (9), and below the range at the government's request were 15% (4). None was above the range.
For tax cases in all districts, 24% were within the range. In this district, 35% were, which is higher than that and about the same as the 36% for every offense in the district.
Guilty Pleas and Plea Agreements
Of the 26 people, 24 (92%) pleaded guilty and 2 were convicted after a trial. Across all districts, 93% pleaded guilty, and for all offenses in the district the figure was 94%.
The median prison term after a guilty plea was 12 months. After a trial it was 55.5 months, based on only 2 people. Among the guilty pleas, 88% had a written plea agreement and 13% were straight pleas with no agreement. No mandatory minimum applied to any of the 26 people.
The Tax Guidelines in Use
"Tax" is the U.S. Sentencing Commission's offense type, assigned from the primary guideline. In this district, 19 cases used §2T1.1 (Tax Evasion).
Another 6 used §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud), and 1 used §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax). Tax cases were 1% of the 2,440 people sentenced in the district.
Counts by Fiscal Year
A federal fiscal year starts on October 1 and finishes in September of the next calendar year. In fiscal years 2016 to 2019, 14 people were sentenced, and in fiscal years 2020 to 2025 there were 12.
The table lists years with data, with counts from 1 to 6 people. Fiscal year 2019 shows "n/a" for the median. Counts this small cannot show a trend.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 6 | 30 months | 6 of 6 |
| 2017 | 2 | 12 months | 2 of 2 |
| 2018 | 5 | 18 months | 5 of 5 |
| 2019 | 1 | n/a | 1 of 1 |
| 2020 | 2 | 12 months | 2 of 2 |
| 2021 | 2 | 28.5 months | 1 of 2 |
| 2023 | 3 | 8.2 months | 3 of 3 |
| 2024 | 1 | 21 months | 1 of 1 |
| 2025 | 4 | 6.5 months | 3 of 4 |
Restitution, Supervision, and Criminal History
Restitution went to 23 people (88%), and 6 (23%) were fined. After prison, 23 people (88%) were placed on supervised release for a median of 12 months.
On criminal history, 77% were in category I, the lowest, and 0% were in category VI, the highest. Court-martial records do not have this field.
What the Records Cannot Show
Tax defendants who were acquitted, or whose cases were dismissed, are not counted here. The prison terms are those imposed, not time served.
The records give no facts about any case and no reasons for any sentence.
How We Counted
Everyone sentenced in federal court in the Central District of Illinois (U.S. Sentencing Commission district label "Illinois Cent") in fiscal years 2016 to 2025 whose offense type was "Tax" (26). 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.
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 Central District of Illinois, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the Central District of Illinois, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the Central District of Illinois, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the Central District of Illinois, FY2016–2025 (same district, other offense type)
- Federal Child Pornography Sentences in the Central District of Illinois, 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.