Federal Tax Offense Sentences in the District of New Hampshire, FY2016–2025
16 people were sentenced for tax offenses in the District of New Hampshire in fiscal years 2016 to 2025. 11 (69%) received a prison term, and the median prison term was 18 months. For tax offenses in all 94 districts, 66% were sent to prison and the median was 15.1 months.
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Trends › Federal Prosecution Analysis › Federal Sentences in the District of New Hampshire, FY2016–2 › Tax Offense: District of New Hampshire
In brief: 16 people were sentenced for tax offenses in the District of New Hampshire in fiscal years 2016 to 2025. 11 (69%) received a prison term, and the median prison term was 18 months. For tax offenses in all 94 districts, 66% were sent to prison and the median was 15.1 months.
This post uses the U.S. Sentencing Commission's records of 16 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.
Tax Cases in a Small Group
The Commission's "Tax" offense type is small in this district: 16 people, which is less than 1% of the 1,754 people sentenced. Every percentage here stands for only a few people.
11 people (69%) received a prison term, and 2 (13%) received probation only. Among those sent to prison, the median prison term was 18 months. A quarter received 24 months or more, and a quarter received 15 months or less.
Comparison With All Districts and With the District Overall
For this offense type in all 94 districts, the Commission counts 5,024 people. 66% were sent to prison, the median prison term was 15.1 months, and 93% pleaded guilty. In this district the median was higher than 15.1 months, and the share sent to prison was slightly higher than 66%.
The median prison term for all offenses in the district was 30 months, higher than the 18 months for tax cases.
Every Person Pleaded Guilty
All 16 people (100%) pleaded guilty, and every plea had a written plea agreement. No one was convicted after a trial. No mandatory minimum prison term applied to any of the 16 people.
10 people (63%) were ordered to serve supervised release after prison, with a median term of 36 months. A fine was ordered for 1 person (6%). Restitution was ordered for 14 people (88%).
Guideline Range and Criminal History
5 people (31%) were sentenced within the guideline range. 7 (44%) were below the range at the government's request, 3 (19%) were below the range without a government request, and 1 (6%) was above the range. For tax offenses in all districts, 24% of sentences were within the range.
81% of the group were in criminal history category I, and 0% were in category VI. Court-martial records have no criminal history field.
Which Tax Guidelines Applied
§2T1.1 (Tax Evasion) was the primary guideline for 12 people. §2T2.1 (Non-Payment of Taxes) applied to 2 people. §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) and §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) each applied to 1 person.
Only Some Years Have Cases
Fiscal years 2016 to 2019 account for 11 people, and fiscal years 2020 to 2025 account for 5. The table lists only the fiscal years that have tax cases in the data. One year, 2022, has a case with no median shown. The fiscal year runs October 1 to September 30.
With between 1 and 5 people per year, the yearly medians cannot show a trend.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 5 | 18 months | 5 of 5 |
| 2018 | 1 | 24 months | 1 of 1 |
| 2019 | 5 | 14 months | 5 of 5 |
| 2021 | 3 | 16 months | 3 of 3 |
| 2022 | 1 | n/a | 1 of 1 |
| 2025 | 1 | 30 months | 1 of 1 |
What the Records Cannot Show
The data does not show the amount of tax involved or the facts of any case. It counts only people convicted and sentenced, and it reports prison terms imposed, not time served.
How We Counted
Everyone sentenced in federal court in the District of New Hampshire (U.S. Sentencing Commission district label "New Hampshire") in fiscal years 2016 to 2025 whose offense type was "Tax" (16). 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 New Hampshire, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the District of New Hampshire, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the District of New Hampshire, FY2016–2025 (same district, other offense type)
- Federal Immigration Offense Sentences in the District of New Hampshire, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the District of New Hampshire, 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.