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# Federal Tax Offense Sentences in the District of Kansas, FY2016–2025
- URL: https://www.bodiesburied.com/trends/federal-tax-sentences-district-of-kansas/
- Published: 2026-11-04T11:10:08.000Z
- Updated: 2026-11-04T11:10:07.000Z
- Description: Restitution was ordered for 44 of the 48 people (92%) sentenced for tax offenses in the District of Kansas in fiscal years 2016 to 2025. A prison term went to 32 (67%), and the median prison term was 17.5 months. Only 31% of sentences were within the guideline range, and 0% were above it.
- Author: Jocelyn C. Stewart
- Tags: Understanding Trends, Federal

[Trends](https://www.bodiesburied.com/trends/) › [Federal Prosecution Analysis](https://www.bodiesburied.com/trends/federal/) › [Federal Sentences in the District of Kansas, FY2016–2025](https://www.bodiesburied.com/trends/federal-district-district-of-kansas/) › Tax Offense: District of Kansas

**In brief:** Restitution was ordered for 44 of the 48 people (92%) sentenced for tax offenses in the District of Kansas in fiscal years 2016 to 2025\. A prison term went to 32 (67%), and the median prison term was 17.5 months. Only 31% of sentences were within the guideline range, and 0% were above it.

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 48 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](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/).

## Restitution Was Ordered in Nearly Every Case

The U.S. Sentencing Commission counted 48 people sentenced in the District of Kansas under its "Tax" offense type. Restitution, which is an order to repay money, was ordered for 44 of them (92%). A fine was ordered for 5 (10%).

Supervised release after prison was ordered for 30 people (63%), with a median term of 12 months.

## Where Sentences Fell Against the Guideline Range

The largest group, 19 people (40%), received a sentence below the guideline range without a government request. Another 14 (29%) were below the range at the government's request. Sentences within the range went to 15 people (31%), and none was above the range (0%).

For all 94 districts together, 24% of sentences in this offense type were within the range. For all offenses in the District of Kansas, the figure was 42%.

## Prison Terms Compared With the Nation

A prison term went to 32 of the 48 people (67%), and 13 (27%) received probation only, with no prison or other confinement. Nationally, 5,024 people were sentenced for tax offenses, and 66% were sent to prison.

Among those sent to prison in Kansas, the median prison term was 17.5 months. A quarter received 27.8 months or more, and a quarter received 12 months or less. The national median was 15.1 months, so the Kansas median was higher. The median for all offenses in the district was 46 months.

A mandatory minimum prison term applied to 1 of the 48 people (2%).

## Pleas and Trials

A total of 45 people (94%) pleaded guilty, and 3 were convicted after a trial. The median prison term was 15 months after a guilty plea and 51 months after a trial. The trial figure is based on only 3 people.

Among the guilty pleas, 96% had a written plea agreement and 4% were straight pleas. Guilty pleas for the offense type nationally were 93%, and for all offenses in the District of Kansas they were 97%.

## Which Guidelines Apply to Tax Cases?

Tax is the Commission's offense type, assigned from the primary guideline in each case. The most common in this district were §2T1.1 (Tax Evasion) with 25 cases, §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) with 12, and §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) with 10.

These cases were 1% of the 4,217 people sentenced in the district in fiscal years 2016 to 2025\. On criminal history, 81% were in the lowest category, category I, and 2% were in the highest, category VI. Court-martial records have no criminal history field.

## Counts by Fiscal Year

There were 31 people in fiscal years 2016 to 2019 and 17 in fiscal years 2020 to 2025\. The count was higher in the earlier period.

The table shows each year. Yearly counts are between 1 and 9 people, so the medians for single years are not a trend. The records do not show whether the change in counts reflects fewer cases or a change in how cases were handled.

| Fiscal year | People sentenced | Median prison | Pleaded guilty |
| ----------- | ---------------- | ------------- | -------------- |
| 2016        | 9                | 22.5 months   | 8 of 9         |
| 2017        | 7                | 19.5 months   | 5 of 7         |
| 2018        | 7                | 22.5 months   | 7 of 7         |
| 2019        | 8                | 15 months     | 8 of 8         |
| 2020        | 1                | n/a           | 1 of 1         |
| 2021        | 1                | 18 months     | 1 of 1         |
| 2022        | 5                | 24 months     | 5 of 5         |
| 2023        | 3                | 12 months     | 3 of 3         |
| 2024        | 5                | 12 months     | 5 of 5         |
| 2025        | 2                | 26.5 months   | 2 of 2         |

## What the Records Cannot Show

The data covers only people who were convicted and sentenced. Acquittals and dismissals are not included. The prison terms are the terms imposed, not time served.

The records do not show the amounts of tax involved or the reasons for any sentence below the range. Fort Leavenworth, Fort Riley, and McConnell AFB are in the district. Courts-martial are tried in military courts, not in this federal court.

### How We Counted

Everyone sentenced in federal court in the District of Kansas (U.S. Sentencing Commission district label "Kansas") in fiscal years 2016 to 2025 whose offense type was "Tax" (48). 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](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)
- [Federal Sentences in the District of Kansas, FY2016–2025](https://www.bodiesburied.com/trends/federal-district-district-of-kansas/) (overview)
- [Federal Drug Trafficking Sentences in the District of Kansas, FY2016–2025](https://www.bodiesburied.com/trends/federal-drug-trafficking-sentences-district-of-kansas/) (same district, other offense type)
- [Federal Firearms Sentences in the District of Kansas, FY2016–2025](https://www.bodiesburied.com/trends/federal-firearms-sentences-district-of-kansas/) (same district, other offense type)
- [Federal Fraud, Theft, and Embezzlement Sentences in the District of Kansas, FY2016–2025](https://www.bodiesburied.com/trends/federal-fraud-theft-embezzlement-sentences-district-of-kansas/) (same district, other offense type)
- [Federal Immigration Offense Sentences in the District of Kansas, FY2016–2025](https://www.bodiesburied.com/trends/federal-immigration-sentences-district-of-kansas/) (same district, other offense type)
- [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.