Federal Tax Offense Sentences in the District of Utah, FY2016–2025
In the District of Utah, 28 people were sentenced for tax offenses in fiscal years 2016 to 2025. Restitution was ordered for 24 (86%). Of the 28, 12 (43%) received a prison term, with a median of 12 months, and 14 (50%) received probation only. 6 people were convicted after a trial.
· Understanding Trends in Military Practice · 6 min read
Trends › Federal Prosecution Analysis › Federal Sentences in the District of Utah, FY2016–2025 › Tax Offense: District of Utah
In brief: In the District of Utah, 28 people were sentenced for tax offenses in fiscal years 2016 to 2025. Restitution was ordered for 24 (86%). Of the 28, 12 (43%) received a prison term, with a median of 12 months, and 14 (50%) received probation only. 6 people were convicted after a trial.
This post uses the U.S. Sentencing Commission's records of 28 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 and Criminal History
Restitution was ordered for 24 of the 28 people (86%). A fine was ordered for 3 (11%).
In criminal history, 93% were in the lowest category (Category I), and 0% were in the highest (Category VI).
Most people in this group were in the lowest criminal history category, and most were ordered to pay restitution.
Prison, Probation, and the Median Term
Probation only was the sentence for 14 people (50%), and 12 (43%) received a prison term. In all 94 districts, 66% were sent to prison, so the district's share is lower.
The median prison term was 12 months. A quarter received 34 months or more, and a quarter received 10.3 months or less. The all-district median was 15.1 months, which is higher.
For all offenses in the district, the median was 30 months. Supervised release was ordered for 11 people (39%), with a median term of 36 months.
A Higher Trial Rate Than in Other Offense Types
Of the 28 people, 22 (79%) pleaded guilty, and 6 were convicted after a trial. In all districts, guilty pleas were 93%. For all offenses in the district, they were 99%.
The median prison term after a guilty plea was 12 months. After a trial it was 51 months, based on 3 people convicted at trial and sent to prison.
Every guilty plea had a written plea agreement. A mandatory minimum prison term applied to 0 of the 28 people.
Guidelines Used
"Tax" is the Commission's category. The most common primary guideline was §2T1.1 (Tax Evasion), used for 20 people.
Next was §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud), used for 4. A total of 2 people were sentenced under §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax), and 1 under §2T3.1 (Evading Import Duties or Restrictions (Smuggling)).
Against the Guideline Range
Sentences below the range at the government's request were 50% (14). Within-range sentences were 29% (8), and below-range sentences without a request were 21% (6). None was above the range.
In all districts, 24% of tax sentences were within the range, the same share as for all offenses in the district.
Small Yearly Counts
Fiscal years 2016 to 2019 have 11 people, and fiscal years 2020 to 2025 have 17 people. Fiscal year 2017 has the most, with 7 people.
No year has more than 7 people, and some medians are not given. The table lists groups too small for any trend. The federal fiscal year runs from October 1 to September 30.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 2 | n/a | 2 of 2 |
| 2017 | 7 | 22.5 months | 3 of 7 |
| 2018 | 1 | 12 months | 1 of 1 |
| 2019 | 1 | n/a | 1 of 1 |
| 2020 | 2 | 3 months | 2 of 2 |
| 2021 | 3 | n/a | 3 of 3 |
| 2022 | 4 | 34.5 months | 2 of 4 |
| 2023 | 4 | 37 months | 4 of 4 |
| 2024 | 2 | 6 months | 2 of 2 |
| 2025 | 2 | 5 months | 2 of 2 |
Scope of the Data
Tax cases were less than 1% of the 7,061 people sentenced in the district. Hill AFB, Utah, is in the district, but courts-martial are tried in military courts.
The Commission counts only convicted and sentenced people. Acquittals and dismissals are not in the data, and the records give no case facts.
How We Counted
Everyone sentenced in federal court in the District of Utah (U.S. Sentencing Commission district label "Utah") in fiscal years 2016 to 2025 whose offense type was "Tax" (28). 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 Utah, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the District of Utah, FY2016–2025 (same district, other offense type)
- Federal Immigration Offense Sentences in the District of Utah, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the District of Utah, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the District of Utah, 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.