> ## Content Index > Fetch the complete content index at: https://www.bodiesburied.com/llms.txt > Use this file to discover other available public pages before exploring further. # Federal Tax Offense Sentences in the District of Oregon, FY2016–2025 - URL: https://www.bodiesburied.com/trends/federal-tax-sentences-district-of-oregon/ - Published: 2026-11-04T11:09:05.000Z - Updated: 2026-11-04T11:09:05.000Z - Description: Tax cases were 1% of the 4,319 people sentenced in the District of Oregon in fiscal years 2016 to 2025: 58 people. 62% received a prison term, with a median of 18 months, which is higher than the 15.1 months for tax offenses in all 94 federal districts together. - 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 Oregon, FY2016–2025](https://www.bodiesburied.com/trends/federal-district-district-of-oregon/) › Tax Offense: District of Oregon **In brief:** Tax cases were 1% of the 4,319 people sentenced in the District of Oregon in fiscal years 2016 to 2025: 58 people. 62% received a prison term, with a median of 18 months, which is higher than the 15.1 months for tax offenses in all 94 federal districts together. 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 58 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/). ## Trials Were More Common in Tax Cases 50 of the 58 people (86%) pleaded guilty, and 8 were convicted after a trial. Across all offenses in this district, guilty pleas were 98%, and for tax offenses in all districts they were 93%. The median prison term after a guilty plea was 15 months. After a trial it was 48 months, based on 7 people sent to prison. The trial group is small, and the records do not show whether the difference comes from the cases or from the trial itself. ## Prison Terms and Probation 36 of the 58 (62%) received a prison term, and 14 (24%) received probation only. Among those sent to prison, a quarter received 36 months or more, and a quarter received 11 months or less. For all districts, 66% were sent to prison. The median for all offenses in the District of Oregon was 32 months, which is higher than the tax median. Prison terms are the terms imposed, not time served. | Fiscal year | People sentenced | Median prison | Pleaded guilty | | ----------- | ---------------- | ------------- | -------------- | | 2016 | 7 | 33 months | 5 of 7 | | 2017 | 9 | 24 months | 6 of 9 | | 2018 | 6 | 9.5 months | 6 of 6 | | 2019 | 1 | 46 months | 1 of 1 | | 2020 | 7 | 6 months | 6 of 7 | | 2021 | 10 | 21 months | 100% | | 2022 | 4 | 28.5 months | 4 of 4 | | 2023 | 6 | 30 months | 5 of 6 | | 2024 | 1 | 27 months | 1 of 1 | | 2025 | 7 | 15 months | 6 of 7 | ## Tax Guidelines Used The most common primary guideline was §2T1.1 (Tax Evasion), with 48 people. Then came §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) with 6, §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) with 3, and §2T1.9 (Conspiracy to Impede, Impair, Obstruct, or Defeat Tax) with 1. A mandatory minimum applied to 1 person (2%). ## Restitution and Criminal History Restitution was ordered for 56 people (97%), which is the repayment of money owed or lost. A fine was ordered for 1 (2%). Supervised release was ordered for 36 people (62%), with a median term of 36 months. By criminal history, 88% were in the lowest category and 0% in the highest. Court-martial records have no criminal history field. ## Guideline Range Position Within the range: 14% (8 people). Below the range at the government's request: 50% (29). Below the range without a government request: 33% (19). Above the range: 3% (2). For all districts, 24% were within the range, and for all offenses in this district, 22%. Among guilty pleas, 100% had a written plea agreement. ## Small Yearly Counts 23 people were sentenced in fiscal years 2016 to 2019, and 35 in fiscal years 2020 to 2025\. The fiscal year runs October 1 to the end of September. The yearly table has 1 to 10 people in each year, and fiscal years 2019 and 2024 have a single person each. Those medians describe individual cases. The data counts only people convicted and sentenced. Acquittals and dismissals are not included, and the amounts of tax involved are not in these figures. ### How We Counted Everyone sentenced in federal court in the District of Oregon (U.S. Sentencing Commission district label "Oregon") in fiscal years 2016 to 2025 whose offense type was "Tax" (58). 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](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 Oregon, FY2016–2025](https://www.bodiesburied.com/trends/federal-district-district-of-oregon/) (overview) - [Federal Drug Trafficking Sentences in the District of Oregon, FY2016–2025](https://www.bodiesburied.com/trends/federal-drug-trafficking-sentences-district-of-oregon/) (same district, other offense type) - [Federal Firearms Sentences in the District of Oregon, FY2016–2025](https://www.bodiesburied.com/trends/federal-firearms-sentences-district-of-oregon/) (same district, other offense type) - [Federal Immigration Offense Sentences in the District of Oregon, FY2016–2025](https://www.bodiesburied.com/trends/federal-immigration-sentences-district-of-oregon/) (same district, other offense type) - [Federal Fraud, Theft, and Embezzlement Sentences in the District of Oregon, FY2016–2025](https://www.bodiesburied.com/trends/federal-fraud-theft-embezzlement-sentences-district-of-oregon/) (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.