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# Federal Tax Offense Sentences in the Eastern District of Virginia, FY2016–2025
- URL: https://www.bodiesburied.com/trends/federal-tax-sentences-eastern-district-of-virginia/
- Published: 2026-11-04T10:33:35.000Z
- Updated: 2026-11-04T10:33:34.000Z
- Description: 103 people were sentenced for the Commission's offense type "Tax" in the Eastern District of Virginia in fiscal years 2016 to 2025, which is less than 1% of the district's people sentenced. 83 (81%) received a prison term, with a median of 18 months. For tax offenses in all 94 federal districts, the
- 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 Virginia, FY201](https://www.bodiesburied.com/trends/federal-district-eastern-district-of-virginia/) › Tax Offense: Eastern District of Virginia

**In brief:** 103 people were sentenced for the Commission's offense type "Tax" in the Eastern District of Virginia in fiscal years 2016 to 2025, which is less than 1% of the district's people sentenced. 83 (81%) received a prison term, with a median of 18 months. For tax offenses in all 94 federal districts, the median was 15.1 months. Restitution was ordered for 88%.

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 103 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 and Probation

83 of the 103 people (81%) received a prison term, and 9 (9%) received probation only. The median prison term was 18 months. A quarter received 27 months or more, and a quarter received 9.5 months or less.

In all districts, 5,024 people were sentenced for tax offenses, 66% were sent to prison, and the median prison term was 15.1 months. The share sent to prison is higher here, and so is the median. For all offenses in this district, the median was 46 months. Terms are those imposed, not time served.

## Tax Guidelines Used

Tax is a Commission offense type. §2T1.1 (Tax Evasion) was the primary guideline for 49 people.

§2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) applied to 35 people. §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) applied to 19.

## Restitution and Fines

Restitution was ordered for 91 people (88%), and a fine for 17 (17%). Restitution is money paid to make up for a loss, and these numbers show how often it was ordered, not the amounts.

79% of the people (81) were ordered to serve supervised release after prison, with a median term of 36 months.

## Pleas, With a Small Trial Group

99 people (96%) pleaded guilty, and 4 were convicted after a trial. In all districts, 93% pleaded guilty.

The median prison term was 15 months after a guilty plea and 35.5 months after a trial. The trial figure rests on 4 people and cannot show a general pattern. Every guilty plea (100%) had a written plea agreement, and none was a straight plea.

## Below the Guideline Range Most Often

The court calculates a guideline range for each case. 28% of sentences (29) were within it. 17% (17) were below it at the government's request, and 53% (55) were below it without a government request. 2% (2) were above it.

Across all districts, 24% of sentences for this offense type were within the range. For all offenses in this district, the share was 60%. A mandatory minimum prison term applied to 3 of the 103 people (3%).

## Counts by Fiscal Year

55 people were sentenced in fiscal years 2016 to 2019, and 48 in fiscal years 2020 to 2025\. A fiscal year begins October 1 and ends the next September.

Yearly counts in the table run from 4 to 17 people. Medians range from 12 months to 27 months. Small yearly groups mean the table cannot show a trend.

| Fiscal year | People sentenced | Median prison | Pleaded guilty |
| ----------- | ---------------- | ------------- | -------------- |
| 2016        | 15               | 14 months     | 100%           |
| 2017        | 17               | 16.5 months   | 100%           |
| 2018        | 13               | 21 months     | 100%           |
| 2019        | 10               | 16 months     | 90%            |
| 2020        | 8                | 13 months     | 8 of 8         |
| 2021        | 14               | 12 months     | 93%            |
| 2022        | 6                | 27 months     | 4 of 6         |
| 2023        | 7                | 15.5 months   | 7 of 7         |
| 2024        | 9                | 14.5 months   | 9 of 9         |
| 2025        | 4                | 24 months     | 4 of 4         |

## Criminal History and What the Records Leave Out

Criminal history category I, the lowest, applied to 75% of the people, and category VI, the highest, applied to 4%. Court-martial records have no criminal history field.

Fort Lee, Joint Base Langley-Eustis, Marine Corps Base Quantico, and Norfolk are in this district, and courts-martial are tried in military courts, not here. The federal data does not include acquittals or dismissals, and it describes no individual case.

### How We Counted

Everyone sentenced in federal court in the Eastern District of Virginia (U.S. Sentencing Commission district label "Virginia East") in fiscal years 2016 to 2025 whose offense type was "Tax" (103). 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 Virginia, FY2016–2025](https://www.bodiesburied.com/trends/federal-district-eastern-district-of-virginia/) (overview)
- [Federal Drug Trafficking Sentences in the Eastern District of Virginia, FY2016–2025](https://www.bodiesburied.com/trends/federal-drug-trafficking-sentences-eastern-district-of-virginia/) (same district, other offense type)
- [Federal Other Offense Sentences in the Eastern District of Virginia, FY2016–2025](https://www.bodiesburied.com/trends/federal-other-sentences-eastern-district-of-virginia/) (same district, other offense type)
- [Federal Fraud, Theft, and Embezzlement Sentences in the Eastern District of Virginia, FY2016–2025](https://www.bodiesburied.com/trends/federal-fraud-theft-embezzlement-sentences-eastern-district-of-virginia/) (same district, other offense type)
- [Federal Firearms Sentences in the Eastern District of Virginia, FY2016–2025](https://www.bodiesburied.com/trends/federal-firearms-sentences-eastern-district-of-virginia/) (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.