Federal Tax Offense Sentences in the Middle District of Alabama, FY2016–2025
Most federal tax sentences in the Middle District of Alabama were below the guideline range. Of 21 people sentenced in fiscal years 2017 to 2025, 13 (62%) received a sentence below the range without a government request, and 6 (29%) were sentenced within it. The median prison term was 30 months for
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Trends › Federal Prosecution Analysis › Federal Sentences in the Middle District of Alabama, FY2016– › Tax Offense: Middle District of Alabama
In brief: Most federal tax sentences in the Middle District of Alabama were below the guideline range. Of 21 people sentenced in fiscal years 2017 to 2025, 13 (62%) received a sentence below the range without a government request, and 6 (29%) were sentenced within it. The median prison term was 30 months for the 15 people sent to prison.
This post uses the U.S. Sentencing Commission's records of 21 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.
Where Tax Sentences Fell Against the Guideline Range
The U.S. Sentencing Commission recorded the position of the sentence against the guideline range for all 21 people. Within the range: 6 (29%). Below the range at the government's request: 2 (10%). Below the range without a government request: 13 (62%). Above the range: 0.
Across all 94 federal districts, 24% of tax sentences were within the range. In this district, 29% were. For all offenses in this district, 47% were within the range. Tax cases here were therefore less often within the range than the district's cases overall.
A mandatory minimum prison term applied to 0 of the 21 people.
Prison Terms and Probation
Of the 21 people, 15 (71%) received a prison term and 3 (14%) received probation only, with no prison or other confinement. The median prison term for those sent to prison was 30 months (2.5 years). A quarter received 36 months or more, and a quarter received 12 months or less.
Across all districts, 66% of people sentenced for tax offenses were sent to prison, and the median prison term was 15.1 months. The district's median for all offenses was 46 months.
Supervised release after prison was ordered for 14 people (67%), with a median term of 12 months.
Pleas and the Single Trial
In all, 20 of 21 (95%) pleaded guilty, and 1 person was convicted after a trial. The median prison term after a guilty plea was 27 months. The person convicted at trial received 72 months, but a single case cannot support a comparison.
Every guilty plea (100%) had a written plea agreement. Guilty pleas for tax offenses across all districts were 93%, and for all offenses in this district they were 94%.
Which Tax Guidelines Applied
"Tax" is the Commission's offense type, assigned by the primary guideline. In this district, §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) was the primary guideline for 15 people. §2T1.1 (Tax Evasion) was the primary guideline for 6 people.
Tax cases were 1% of the 2,037 people sentenced in the district in fiscal years 2016 to 2025.
Restitution, Fines, and Criminal History
Restitution was ordered for all 21 people (100%), and a fine was ordered for 4 (19%). In criminal history, 81% were in the lowest category and 0% were in the highest. Court-martial records have no criminal history field.
Small Yearly Counts and Limits of the Data
Fiscal years 2016 to 2019 account for 7 people, and fiscal years 2020 to 2025 account for 14 people. The yearly table has 2 to 5 people in each listed year, and some years have no entry. It does not show a trend. Fiscal years run from October through September.
Maxwell AFB, Alabama, is in this district. Courts-martial are tried in military courts, not in this federal district court.
The data counts only people who were convicted and sentenced. Acquittals and dismissals are not in it. Prison terms are the terms imposed, not time served, and the records do not say why any sentence was set where it was.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2017 | 5 | 36 months | 5 of 5 |
| 2019 | 2 | 54 months | 1 of 2 |
| 2020 | 3 | 8 months | 3 of 3 |
| 2022 | 3 | 21.5 months | 3 of 3 |
| 2023 | 3 | 20 months | 3 of 3 |
| 2024 | 3 | 19.5 months | 3 of 3 |
| 2025 | 2 | 27 months | 2 of 2 |
How We Counted
Everyone sentenced in federal court in the Middle District of Alabama (U.S. Sentencing Commission district label "Alabama Mid") in fiscal years 2016 to 2025 whose offense type was "Tax" (21). 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 Middle District of Alabama, FY2016–2025 (overview)
- Federal Firearms Sentences in the Middle District of Alabama, FY2016–2025 (same district, other offense type)
- Federal Drug Trafficking Sentences in the Middle District of Alabama, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the Middle District of Alabama, FY2016–2025 (same district, other offense type)
- Federal Immigration Offense Sentences in the Middle District of Alabama, 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.