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# Federal Tax Offense Sentences in the District of North Dakota, FY2016–2025
- URL: https://www.bodiesburied.com/trends/federal-tax-sentences-district-of-north-dakota/
- Published: 2026-11-04T11:17:32.000Z
- Updated: 2026-11-04T11:17:32.000Z
- Description: 12 people were sentenced for tax offenses in the District of North Dakota in fiscal years 2016 to 2025, and 6 of them (50%) received a prison term. The median prison term among those sent to prison was 1.5 months, compared with 15.1 months across all 94 districts. Sentences below the guideline range
- 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 North Dakota, FY2016–20](https://www.bodiesburied.com/trends/federal-district-district-of-north-dakota/) › Tax Offense: District of North Dakota

**In brief:** 12 people were sentenced for tax offenses in the District of North Dakota in fiscal years 2016 to 2025, and 6 of them (50%) received a prison term. The median prison term among those sent to prison was 1.5 months, compared with 15.1 months across all 94 districts. Sentences below the guideline range were the most common result.

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 12 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/).

## Prison Terms in Tax Cases

6 of the 12 people (50%) received a prison term, and 2 (17%) received probation only, with no prison or other confinement. Across all 94 districts, 66% of the 5,024 people sentenced for tax offenses were sent to prison.

Among the 6 sent to prison, the median prison term was 1.5 months. A quarter received 3.8 months or more, and a quarter received 0 months or less. These are the terms imposed, not time served.

## Below the Range at the Government's Request

58% of the sentences (7) were below the guideline range at the government's request, and 33% (4) were below the range without a government request. Only 8% (1) were within the range, and none was above it.

Across all 94 districts, 24% of tax sentences were within the range. For all offenses in this district, it was 34%. Tax sentences here were within the range less often than both.

## The Guidelines Behind Tax Cases

"Tax" is the U.S. Sentencing Commission's offense type. The primary guidelines were §2T1.1 (Tax Evasion) with 5 people, §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) with 5 people, and §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) with 2 people.

A mandatory minimum prison term applied to 0 of the 12 people with that information recorded (0%).

## All Cases Ended in Guilty Pleas

All 12 people (100%) pleaded guilty, and none was convicted after a trial. Every plea had a written plea agreement. Across all 94 districts, 93% of tax cases ended in a guilty plea, and the figure for all offenses in this district was 97%.

## Restitution and Supervised Release

Restitution was ordered for 10 people (83%), and no fine was ordered. 6 people (50%) were ordered to serve supervised release after prison, with a median term of 12 months.

In criminal history, 75% were in category I (the lowest), and 0% were in category VI (the highest). Court-martial records have no criminal history field.

## Reading the Yearly Table

4 people were sentenced in fiscal years 2016 to 2019, and 8 in fiscal years 2020 to 2025\. The yearly counts are 1 or 2 people. In the table, "n/a" appears where no one in that year was sent to prison, so no median could be given. The fiscal year runs from October through September.

With groups this small, the yearly medians of 0 months, 3.5 months, and 18 months are not trends.

| Fiscal year | People sentenced | Median prison | Pleaded guilty |
| ----------- | ---------------- | ------------- | -------------- |
| 2016        | 2                | n/a           | 2 of 2         |
| 2017        | 2                | n/a           | 2 of 2         |
| 2020        | 2                | 3.5 months    | 2 of 2         |
| 2021        | 1                | 18 months     | 1 of 1         |
| 2022        | 2                | 0 months      | 2 of 2         |
| 2023        | 1                | 0 months      | 1 of 1         |
| 2024        | 1                | 0 months      | 1 of 1         |
| 2025        | 1                | n/a           | 1 of 1         |

## What Is Not Shown

Tax cases were less than 1% of the 3,337 people sentenced in the district. For all offenses in the district, the median prison term was 36 months.

The data counts only people who were convicted and sentenced, and it does not show the amount of tax involved. Grand Forks AFB and Minot AFB are in this district, but courts-martial are tried in military courts, not in this federal court.

### How We Counted

Everyone sentenced in federal court in the District of North Dakota (U.S. Sentencing Commission district label "North Dakota") in fiscal years 2016 to 2025 whose offense type was "Tax" (12). 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](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 North Dakota, FY2016–2025](https://www.bodiesburied.com/trends/federal-district-district-of-north-dakota/) (overview)
- [Federal Drug Trafficking Sentences in the District of North Dakota, FY2016–2025](https://www.bodiesburied.com/trends/federal-drug-trafficking-sentences-district-of-north-dakota/) (same district, other offense type)
- [Federal Immigration Offense Sentences in the District of North Dakota, FY2016–2025](https://www.bodiesburied.com/trends/federal-immigration-sentences-district-of-north-dakota/) (same district, other offense type)
- [Federal Firearms Sentences in the District of North Dakota, FY2016–2025](https://www.bodiesburied.com/trends/federal-firearms-sentences-district-of-north-dakota/) (same district, other offense type)
- [Federal Assault Sentences in the District of North Dakota, FY2016–2025](https://www.bodiesburied.com/trends/federal-assault-sentences-district-of-north-dakota/) (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.