Federal Tax Offense Sentences in the District of Delaware, FY2016–2025
In the District of Delaware, 21 people were sentenced for tax offenses in fiscal years 2016 to 2025. 86% received a prison term, compared with 66% in all 94 districts, and the median prison term was 12 months. Only 14% of sentences were within the guideline range.
· Understanding Trends in Military Practice · 6 min read
Trends › Federal Prosecution Analysis › Federal Sentences in the District of Delaware, FY2016–2025 › Tax Offense: District of Delaware
In brief: In the District of Delaware, 21 people were sentenced for tax offenses in fiscal years 2016 to 2025. 86% received a prison term, compared with 66% in all 94 districts, and the median prison term was 12 months. Only 14% of sentences were within the guideline range.
This post uses the U.S. Sentencing Commission's records of 21 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.
Prison Was Used More Often Here Than in All Districts
The U.S. Sentencing Commission counted 21 people sentenced in the District of Delaware under its offense type "Tax" from fiscal year 2016 to fiscal year 2025. Only people who were convicted and sentenced are counted.
18 of the 21 (86%) received a prison term. None received probation only. The sheet does not say what sentence the other 3 people received.
In all 94 districts, 5,024 people were sentenced for tax offenses, and 66% were sent to prison. Delaware's share is higher.
Length of Prison Terms
Among the 18 people sent to prison, the median prison term was 12 months. A quarter received 16.5 months or more, and a quarter received 6 months or less.
The all-districts median was 15.1 months, so the Delaware median is lower. For all offenses in the district, the median prison term was 27 months. Prison terms are the terms imposed, not time served.
Every Case Ended in a Guilty Plea
All 21 people (100%) pleaded guilty, and none were convicted after a trial. For tax cases in all districts the rate was 93%, and for all offenses in Delaware it was 96%.
Every guilty plea had a written plea agreement. Because there were no trials in this group, the data has no trial sentences to compare with plea sentences.
No mandatory minimum applied to any of the 21 people.
Sentences Below the Guideline Range
Most sentences in Delaware tax cases were below the guideline range. 57% (12 people) were below the range without a government request, and 29% (6 people) were below it at the government's request. 14% (3 people) were within the range, and none were above it.
In all districts, 24% of tax sentences were within the range. For all offenses in Delaware, the figure was 44%. The Delaware tax figure of 14% is lower than both.
The records do not say why a sentence fell below the range.
Guidelines, Restitution, and Supervised Release
The primary guidelines were §2T1.1 (Tax Evasion) for 11 people, §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) for 8, and §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) for 2.
Restitution was ordered for all 21 people (100%), and a fine for 3 (14%). 18 people (86%) were ordered to serve supervised release, with a median term of 21 months.
86% were in the lowest criminal history category. Court-martial records have no criminal history field.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 2 | 7 months | 2 of 2 |
| 2018 | 3 | 18 months | 3 of 3 |
| 2019 | 1 | 12 months | 1 of 1 |
| 2020 | 2 | 21 months | 2 of 2 |
| 2022 | 2 | 9 months | 2 of 2 |
| 2023 | 5 | 6 months | 5 of 5 |
| 2024 | 2 | 9 months | 2 of 2 |
| 2025 | 4 | 12.5 months | 4 of 4 |
Place in the Caseload and Limits
Tax cases were 2% of the 925 people sentenced in the district. Fiscal years 2016 to 2019 account for 6 people, and fiscal years 2020 to 2025 account for 15. The yearly table shows between 1 and 5 people in each listed year, so the medians are not trends.
Dover AFB, Delaware is in this district. Courts-martial are tried in military courts, not in this federal court.
The records do not show the amount of tax involved, and they leave out acquittals and dismissals.
How We Counted
Everyone sentenced in federal court in the District of Delaware (U.S. Sentencing Commission district label "Delaware") in fiscal years 2016 to 2025 whose offense type was "Tax" (21). 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 District of Delaware, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the District of Delaware, FY2016–2025 (same district, other offense type)
- Federal Immigration Offense Sentences in the District of Delaware, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the District of Delaware, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the District of Delaware, 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.