Federal Tax Offense Sentences in the District of Montana, FY2016–2025
Most of the 26 people sentenced for tax offenses in the District of Montana in fiscal years 2016 to 2025 received probation only: 15 people (58%). Prison went to 10 people (38%), compared with 66% in all 94 districts. Restitution was ordered for 25 people (96%).
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Trends › Federal Prosecution Analysis › Federal Sentences in the District of Montana, FY2016–2025 › Tax Offense: District of Montana
In brief: Most of the 26 people sentenced for tax offenses in the District of Montana in fiscal years 2016 to 2025 received probation only: 15 people (58%). Prison went to 10 people (38%), compared with 66% in all 94 districts. Restitution was ordered for 25 people (96%).
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.
Probation Was the Most Common Outcome
Tax offenses are a small part of the district's work. They were less than 1% of the 3,524 people sentenced in Montana federal court during the period, and the count here is 26 people.
Probation only, with no prison or other confinement, was the result for 15 of the 26. Another 10 received a prison term. In all districts, 5,024 people were sentenced for tax offenses, and 66% were sent to prison.
Money Ordered Paid
Restitution was ordered for 25 people, which is 96%. A fine was ordered for 11 people, which is 42%.
Both orders were common in this group. The records do not show the amounts.
The Prison Terms That Were Imposed
For the 10 people sent to prison, the median prison term was 13.5 months. A quarter received 21.8 months or more, and a quarter received 9 months or less. The national median for tax offenses was 15.1 months, so the Montana figure is lower.
Supervised release was ordered for the same 10 people (38%), and the median supervised release term was 36 months.
Guidelines Used
The Commission's offense type is "Tax." The primary guideline was §2T1.1 (Tax Evasion) for 19 people. It was §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) for 4 people and §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) for 3 people.
Below-Range Sentences Were the Norm
Only 6 of the 26 sentences (23%) were within the guideline range. A total of 11 (42%) were below the range at the government's request, and 9 (35%) were below it without that request. None was above the range.
Nationally, 24% of tax sentences were within the range, which is about the same as in Montana. For all offenses in the district, the share was 33%.
Pleas and the Single Trial
Of the 26 people, 25 (96%) pleaded guilty, and 1 was convicted after a trial. The median prison term after a guilty plea was 12 months. The one person sent to prison after a trial received 24 months, which is a single case and not a pattern.
A written plea agreement was part of 96% of the guilty pleas, and 4% were straight pleas. No mandatory minimum applied to any of the 26 people. In criminal history category I, the lowest, 81% of the group were placed, and 0% were in category VI. Court-martial records have no such field.
Counts by Fiscal Year
Fiscal years 2016 to 2019 account for 10 people, and fiscal years 2020 to 2025 account for 16 people. The yearly table lists 2 to 5 people per year. The table shows n/a for the 2019 and 2025 medians, so no median is reported for those years.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 4 | 9 months | 4 of 4 |
| 2017 | 4 | 4 months | 4 of 4 |
| 2019 | 2 | n/a | 2 of 2 |
| 2020 | 5 | 15 months | 5 of 5 |
| 2021 | 5 | 15 months | 4 of 5 |
| 2022 | 2 | 30 months | 2 of 2 |
| 2024 | 2 | 12 months | 2 of 2 |
| 2025 | 2 | n/a | 2 of 2 |
Limits of the Records
Malmstrom AFB, Montana, is in the district. Courts-martial are tried in military courts, so they are not part of these figures.
Only convictions that reached sentencing are counted, and prison terms are the terms imposed, not time served. The data does not show the amount of tax involved.
How We Counted
Everyone sentenced in federal court in the District of Montana (U.S. Sentencing Commission district label "Montana") 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 District of Montana, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the District of Montana, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the District of Montana, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the District of Montana, FY2016–2025 (same district, other offense type)
- Federal Assault Sentences in the District of Montana, 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.