Federal Tax Offense Sentences in the Eastern District of Arkansas, FY2016–2025
13 people were sentenced for tax offenses in the Eastern District of Arkansas in fiscal years 2016 to 2025. 6 (46%) received a prison term, 4 (31%) received probation only, and all 13 were ordered to pay restitution. The median prison term was 18 months.
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In brief: 13 people were sentenced for tax offenses in the Eastern District of Arkansas in fiscal years 2016 to 2025. 6 (46%) received a prison term, 4 (31%) received probation only, and all 13 were ordered to pay restitution. The median prison term was 18 months.
This post uses the U.S. Sentencing Commission's records of 13 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 Every Case
Restitution was ordered for 13 of the 13 people (100%). No fine was ordered. Restitution is money ordered to be paid to make up a loss, and the records do not describe any individual case.
6 people (46%) were ordered to serve supervised release after prison, with a median term of 24 months.
Prison Was Less Common Than in All Districts
46% of the group went to prison. In all 94 districts, 66% of 5,024 people sentenced for tax offenses were sent to prison. Probation only went to 4 people (31%).
For the 6 people sent to prison, the median was 18 months. The longest quarter received 30.8 months or more, and the shortest quarter received 12 months or less. The all-district median was 15.1 months. The median for all offenses in this district was 50 months. These are the sentences imposed, not time served.
Position Against the Guideline Range
6 sentences (46%) were below the range without a government request, and 3 (23%) were below it at the government's request. 4 (31%) were within the range, and none were above it.
In all districts, 24% of tax sentences were within the range. For all offenses in this district, the share was 55%. No mandatory minimum prison term applied to any of the 13 people.
Guideline Types and Pleas
The Commission's "Tax" type is based on the primary guideline of each case. 9 people were sentenced under §2T1.1 (Tax Evasion), 3 under §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud), and 1 under §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax).
All 13 people (100%) pleaded guilty, and each plea had a written agreement. For all districts, 93% of tax cases ended in a guilty plea. Because no one went to trial, there is no trial comparison.
Criminal History and Share of the Caseload
77% of the group were in the lowest criminal history category, and 0% were in the highest. Court-martial records have no criminal history field.
Tax cases were less than 1% of the 4,942 people sentenced in the district in fiscal years 2016 to 2025.
Counts by Year
7 people were sentenced in fiscal years 2016 to 2019, and 6 in fiscal years 2020 to 2025. 2019 had the most, with 4 people and a median of 28.5 months. Several years show n/a, which means no median was reported, and 4 listed years have only 1 or 2 people. Counts this small do not show a trend.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 2 | 12 months | 2 of 2 |
| 2018 | 1 | n/a | 1 of 1 |
| 2019 | 4 | 28.5 months | 4 of 4 |
| 2022 | 1 | n/a | 1 of 1 |
| 2023 | 1 | 12 months | 1 of 1 |
| 2024 | 1 | n/a | 1 of 1 |
| 2025 | 3 | 25.5 months | 3 of 3 |
Limits of the Data
Little Rock AFB, Arkansas, is in this district. Courts-martial are tried in military courts, not in this federal district court.
Only people who were convicted and sentenced are counted. The data does not show the amount of tax involved, and it has no acquittals or dismissals.
How We Counted
Everyone sentenced in federal court in the Eastern District of Arkansas (U.S. Sentencing Commission district label "Arkansas East") in fiscal years 2016 to 2025 whose offense type was "Tax" (13). 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 Eastern District of Arkansas, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the Eastern District of Arkansas, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the Eastern District of Arkansas, FY2016–2025 (same district, other offense type)
- Federal Prison Offense Sentences in the Eastern District of Arkansas, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the Eastern District of Arkansas, 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.