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# Federal Tax Offense Sentences in the Eastern District of New York, FY2016–2025
- URL: https://www.bodiesburied.com/trends/federal-tax-sentences-eastern-district-of-new-york/
- Published: 2026-11-04T10:31:27.000Z
- Updated: 2026-11-04T10:31:27.000Z
- Description: Of 216 people sentenced for tax offenses in the Eastern District of New York in fiscal years 2016 to 2025, 103 (48%) received a prison term and 96 (44%) received probation only. The median prison term was 7 months, compared with 15.1 months across all 94 federal districts.
- 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 Eastern District of New York, FY201](https://www.bodiesburied.com/trends/federal-district-eastern-district-of-new-york/) › Tax Offense: Eastern District of New York

**In brief:** Of 216 people sentenced for tax offenses in the Eastern District of New York in fiscal years 2016 to 2025, 103 (48%) received a prison term and 96 (44%) received probation only. The median prison term was 7 months, compared with 15.1 months across all 94 federal districts.

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 216 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/).

## Probation Nearly as Common as Prison

The U.S. Sentencing Commission lists 216 people in this district under the offense type "Tax," which was 3% of the 6,411 people sentenced in the district. 103 (48%) were sentenced to prison. 96 (44%) received probation only, with no prison or other confinement.

Across all 94 districts, 66% of people sentenced for tax offenses went to prison. The share here is lower.

## Length of Prison Terms

Among the 103 sent to prison, the median prison term was 7 months. A quarter received 18 months or more, and a quarter received 2.5 months or less. The median for all districts was 15.1 months, and the median for all offenses in this district was 27 months. These are terms imposed, not time served.

## Almost All Sentences Were Below the Guideline Range

The guideline range is calculated under the U.S. Sentencing Guidelines. 6% of the sentences (12 people) were within it. 24% (52 people) were below the range at the government's request, and 70% (151 people) were below the range without a government request. 1 person (less than 1%) was above the range.

For all districts, 24% of tax sentences were within the range. For all offenses in this district, the share was also 24%. The tax share here is lower than both.

A mandatory minimum prison term applied to 1 of the 216 people with that information recorded (less than 1%).

## Restitution and Fines

Restitution was ordered for 189 people (88%), and a fine for 66 people (31%). 97 people (45%) were ordered to serve supervised release after prison, with a median term of 24 months.

## Pleas and Guidelines

210 of the 216 people (97%) pleaded guilty, and 6 were convicted after a trial. The median prison term was 6 months after a guilty plea and 28.5 months after a trial, based on 6 people. 97% of the guilty pleas had a written plea agreement.

The most common primary guideline was §2T1.1 (Tax Evasion), with 109 people. Next were §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax), with 61 people, §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud), with 43 people, and §2T3.1 (Evading Import Duties or Restrictions (Smuggling)), with 2 people.

## Criminal History

In criminal history, 90% were in the lowest category, Category I, and 0% were in the highest, Category VI. Court-martial records have no criminal history field.

## Changes by Year

Fiscal years 2016 to 2019 had 118 people, and fiscal years 2020 to 2025 had 98\. Yearly counts in the table run from 11 to 39 people. The yearly median was 1.5 months in fiscal year 2023 and 14 months in fiscal year 2018\. The records do not show the amount of tax involved in any case.

The Commission counts only people who were convicted and sentenced. Dismissals and acquittals are not included.

| Fiscal year | People sentenced | Median prison | Pleaded guilty |
| ----------- | ---------------- | ------------- | -------------- |
| 2016        | 39               | 12 months     | 97%            |
| 2017        | 31               | 6 months      | 97%            |
| 2018        | 25               | 14 months     | 100%           |
| 2019        | 23               | 12 months     | 96%            |
| 2020        | 13               | 6 months      | 100%           |
| 2021        | 14               | 6 months      | 100%           |
| 2022        | 27               | 6 months      | 96%            |
| 2023        | 11               | 1.5 months    | 100%           |
| 2024        | 22               | 8 months      | 91%            |
| 2025        | 11               | 5 months      | 100%           |

### How We Counted

Everyone sentenced in federal court in the Eastern District of New York (U.S. Sentencing Commission district label "New York East") in fiscal years 2016 to 2025 whose offense type was "Tax" (216). 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 Eastern District of New York, FY2016–2025](https://www.bodiesburied.com/trends/federal-district-eastern-district-of-new-york/) (overview)
- [Federal Drug Trafficking Sentences in the Eastern District of New York, FY2016–2025](https://www.bodiesburied.com/trends/federal-drug-trafficking-sentences-eastern-district-of-new-york/) (same district, other offense type)
- [Federal Fraud, Theft, and Embezzlement Sentences in the Eastern District of New York, FY2016–2025](https://www.bodiesburied.com/trends/federal-fraud-theft-embezzlement-sentences-eastern-district-of-new-york/) (same district, other offense type)
- [Federal Firearms Sentences in the Eastern District of New York, FY2016–2025](https://www.bodiesburied.com/trends/federal-firearms-sentences-eastern-district-of-new-york/) (same district, other offense type)
- [Federal Immigration Offense Sentences in the Eastern District of New York, FY2016–2025](https://www.bodiesburied.com/trends/federal-immigration-sentences-eastern-district-of-new-york/) (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.