Federal Tax Offense Sentences in the District of Nevada, FY2016–2025
In the District of Nevada, 65 people were sentenced for tax offenses in fiscal years 2016 to 2025, and 55 of them (85%) were ordered to pay restitution. Of the 65, 42 (65%) received a prison term, with a median of 18 months. In all 94 federal districts, the median for tax cases was 15.1 months.
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In brief: In the District of Nevada, 65 people were sentenced for tax offenses in fiscal years 2016 to 2025, and 55 of them (85%) were ordered to pay restitution. Of the 65, 42 (65%) received a prison term, with a median of 18 months. In all 94 federal districts, the median for tax cases was 15.1 months.
This post uses the U.S. Sentencing Commission's records of 65 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.
Restitution in Most Tax Cases
Restitution was ordered for 55 of the 65 people (85%). A fine was ordered for 5 (8%). Restitution is a payment ordered to make up a loss.
Supervised release followed prison for 40 people (62%), with a median term of 36 months.
Prison, Probation, and the Median Term
A total of 42 of 65 people (65%) received a prison term, and 13 (20%) received probation only. For tax cases in all districts, 66% were sent to prison.
The median prison term was 18 months. A quarter received 35 months or more, and a quarter received 12 months or less. The all-districts median was 15.1 months, and the median for all offenses in the District of Nevada was 33 months.
Pleas and Trials
A total of 57 of 65 people (88%) pleaded guilty, and 8 were convicted after a trial. The rate in all districts was 93%.
The median prison term was 16.6 months after a guilty plea and 27.5 months after a trial, which rests on 8 people. Among guilty pleas, 98% had a written plea agreement and 2% were straight pleas.
A mandatory minimum applied to 1 person (2%).
Sentences Against the Guideline Range
Of the 65 people, 16 (25%) were within the guideline range. The largest group, 27 people (42%), was below the range at the government's request. Another 22 (34%) were below it without a request, and none was above it.
In all districts, 24% of tax sentences were within the range. In this district the share for all offenses was 33%.
The Tax Guidelines
"Tax" is the offense type the U.S. Sentencing Commission assigns from the primary guideline. The most common was §2T1.1 (Tax Evasion), with 39 people. Next were §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud), with 21, and §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax), with 5.
Tax cases were 2% of the district's 3,640 sentenced people. On criminal history, 89% 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
Fiscal years 2016 to 2019 had 33 people, and fiscal years 2020 to 2025 had 32. Yearly counts range from 2 to 12.
The yearly medians range from 7.5 months to 36.5 months, and fiscal year 2025 is listed as n/a. These groups are too small to describe a trend.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 5 | 18 months | 5 of 5 |
| 2017 | 12 | 12 months | 92% |
| 2018 | 8 | 18 months | 6 of 8 |
| 2019 | 8 | 36.5 months | 8 of 8 |
| 2020 | 7 | 32 months | 5 of 7 |
| 2021 | 5 | 12 months | 5 of 5 |
| 2022 | 5 | 7.5 months | 3 of 5 |
| 2023 | 7 | 30 months | 6 of 7 |
| 2024 | 6 | 24 months | 6 of 6 |
| 2025 | 2 | n/a | 2 of 2 |
Limits of the Records
Creech AFB and Nellis AFB are in this district. Courts-martial are tried in military courts, not in this federal district court.
The data covers only people who were convicted and sentenced, and prison terms are the terms imposed, not time served. It does not show the amount of tax involved.
How We Counted
Everyone sentenced in federal court in the District of Nevada (U.S. Sentencing Commission district label "Nevada") in fiscal years 2016 to 2025 whose offense type was "Tax" (65). 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 (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 Nevada, FY2016–2025 (overview)
- Federal Firearms Sentences in the District of Nevada, FY2016–2025 (same district, other offense type)
- Federal Drug Trafficking Sentences in the District of Nevada, FY2016–2025 (same district, other offense type)
- Federal Immigration Offense Sentences in the District of Nevada, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the District of Nevada, 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.