Federal Tax Offense Sentences in the District of Nebraska, FY2016–2025
30 people were sentenced for tax offenses in the District of Nebraska in fiscal years 2016 to 2024. 10 (33%) received a prison term, with a median of 12 months, and 13 (43%) received probation only. 60% were sentenced below the guideline range without a government request.
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Trends › Federal Prosecution Analysis › Federal Sentences in the District of Nebraska, FY2016–2025 › Tax Offense: District of Nebraska
In brief: 30 people were sentenced for tax offenses in the District of Nebraska in fiscal years 2016 to 2024. 10 (33%) received a prison term, with a median of 12 months, and 13 (43%) received probation only. 60% were sentenced below the guideline range without a government request.
This post uses the U.S. Sentencing Commission's records of 30 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.
Sentences Below the Range Without a Government Request
18 of the 30 people (60%) were sentenced below the guideline range without a government request. 7 (23%) were below it at the government's request, and 5 (17%) were within it. None were above it.
For this offense type in all 94 districts, 24% of sentences were within the range. For all offenses in the District of Nebraska, the figure was 48%. Tax cases here were within the range less often than either.
Prison, Probation, and Median Terms
10 people (33%) received a prison term, and 13 (43%) received probation only, with no prison or other confinement. In all districts, 66% of people in this offense type were sent to prison.
Among the 10 people sent to prison, the median prison term was 12 months. A quarter received 18 months or more, and a quarter received 12 months or less. The median for all districts was 15.1 months, and for all offenses in this district it was 57 months.
Which Tax Guidelines Applied
"Tax" is the U.S. Sentencing Commission's offense type. The most common primary guideline was §2T1.1 (Tax Evasion) with 15 people. Next were §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) with 9, §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) with 5, and §2T3.1 (Evading Import Duties or Restrictions (Smuggling)) with 1.
These cases were less than 1% of the 4,887 people sentenced in the district. The period for this offense type ends in fiscal year 2024.
Restitution Was Common
Restitution was ordered for 26 people (87%), and a fine for 4 (13%). 12 people (40%) were ordered to serve supervised release after prison, with a median term of 24 months.
80% of the people were in the lowest criminal history category, and 3% were in the highest. Court-martial records have no criminal history field.
Yearly Counts of 1 to 7 People
The yearly table shows between 1 and 7 people in each fiscal year. A fiscal year begins on October 1 and ends at the close of September. Several years show "n/a" for the median.
13 people were sentenced in fiscal years 2016 to 2019 and 17 in fiscal years 2020 to 2025. The medians that are listed range from 12 months to 18 months, and the groups are too small to show a trend.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 3 | 12 months | 2 of 3 |
| 2017 | 4 | 18 months | 4 of 4 |
| 2018 | 3 | 18 months | 2 of 3 |
| 2019 | 3 | n/a | 3 of 3 |
| 2020 | 4 | n/a | 4 of 4 |
| 2021 | 4 | 12 months | 3 of 4 |
| 2022 | 1 | n/a | 1 of 1 |
| 2023 | 7 | 12 months | 7 of 7 |
| 2024 | 1 | 12 months | 1 of 1 |
Pleas and Trials
27 of the 30 people (90%) pleaded guilty, and 3 were convicted after a trial. All of the guilty pleas had a written plea agreement.
The median prison term was 12 months after a guilty plea and 18 months after a trial, based on 2 people. No mandatory minimum prison term applied to any of the 30 people.
Limits of This Data
Only people who were convicted and sentenced are included, so acquittals and dismissals are not counted. Prison terms are the terms imposed, not time served, and the records give no case facts or tax amounts.
Offutt AFB, Nebraska, is in this 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 Nebraska (U.S. Sentencing Commission district label "Nebraska") in fiscal years 2016 to 2025 whose offense type was "Tax" (30). 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 Nebraska, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the District of Nebraska, FY2016–2025 (same district, other offense type)
- Federal Immigration Offense Sentences in the District of Nebraska, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the District of Nebraska, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the District of Nebraska, 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.