Federal Tax Offense Sentences in the Middle District of Florida, FY2016–2025
In the Middle District of Florida, 143 people were sentenced for tax offenses in fiscal years 2016 to 2025. 103 (72%) received a prison term, 22 (15%) received probation only, and the median prison term was 27 months (2.2 years). Restitution was ordered for 131 people (92%).
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In brief: In the Middle District of Florida, 143 people were sentenced for tax offenses in fiscal years 2016 to 2025. 103 (72%) received a prison term, 22 (15%) received probation only, and the median prison term was 27 months (2.2 years). Restitution was ordered for 131 people (92%).
This post uses the U.S. Sentencing Commission's records of 143 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 Below-Range Sentences
Restitution, a payment to the government or others for losses, was ordered for 131 of the 143 people (92%). A fine was ordered for 18 (13%).
Only 31% (45 people) were sentenced within the guideline range. 48% (68) were below it without a government request, and 20% (28) were below it at the government's request. 2 people (1%) were above it.
Across all 94 federal districts, 24% were within the range. For all offenses in this district, the share was 47%.
Prison Terms
The U.S. Sentencing Commission's "Tax" offense type was 1% of the 13,145 people sentenced in this district. 103 of the 143 (72%) were sentenced to prison.
The median prison term was 27 months. A quarter received 36.5 months or more, and a quarter received 18 months or less. Across all districts, 66% were sent to prison and the median was 15.1 months. The share sent to prison and the median were both higher in this district. For all offenses in this district, the median was 57 months.
Which Tax Guidelines Applied
The most common primary guideline was §2T1.1 (Tax Evasion), for 68 people. Next was §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud), for 59 people.
Smaller groups used §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax), 10 people, and §2T3.1 (Evading Import Duties or Restrictions (Smuggling)), 4 people.
A mandatory minimum applied to 1 of the 143 people (less than 1%).
Pleas and Trials
130 of 143 people (91%) pleaded guilty, and 13 were convicted after a trial. Across all districts, 93% pleaded guilty. For all offenses in this district, the rate was 95%.
The median prison term was 24 months after a guilty plea and 36 months after a trial. Among guilty pleas, 91% had a written plea agreement and 9% were straight pleas with no agreement.
Supervised Release and Criminal History
103 people (72%) were ordered to serve supervised release, with a median term of 36 months. For criminal history, 81% were in the lowest category and less than 1% in the highest. Court-martial records have no criminal history field.
Rising Counts by Year
The district sentenced 37 people in fiscal years 2016 to 2019 and 106 in fiscal years 2020 to 2025. Fiscal year 2025 had the most, with 35 people and a median of 36 months.
Earlier years had between 7 and 11 people, and the medians in those years ranged from 6 months to 36 months. Small yearly groups make the medians unreliable as a trend.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 11 | 6 months | 91% |
| 2017 | 7 | 17.6 months | 7 of 7 |
| 2018 | 11 | 36 months | 64% |
| 2019 | 8 | 24 months | 7 of 8 |
| 2020 | 9 | 27 months | 7 of 9 |
| 2021 | 10 | 30 months | 90% |
| 2022 | 14 | 30 months | 100% |
| 2023 | 18 | 25.5 months | 78% |
| 2024 | 20 | 24 months | 100% |
| 2025 | 35 | 36 months | 100% |
What the Data Cannot Show
Only people convicted and sentenced are counted. Dismissals and acquittals are not. Prison terms are the terms imposed, not time served.
The data does not show the amount of tax involved. Courts-martial are tried in military courts and are not part of these federal numbers.
How We Counted
Everyone sentenced in federal court in the Middle District of Florida (U.S. Sentencing Commission district label "Florida Mid") in fiscal years 2016 to 2025 whose offense type was "Tax" (143). 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 (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 Florida, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the Middle District of Florida, FY2016–2025 (same district, other offense type)
- Federal Immigration Offense Sentences in the Middle District of Florida, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the Middle District of Florida, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the Middle District of Florida, 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.