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# Federal Tax Offense Sentences in the Middle District of Georgia, FY2016–2025
- URL: https://www.bodiesburied.com/trends/federal-tax-sentences-middle-district-of-georgia/
- Published: 2026-11-04T11:03:35.000Z
- Updated: 2026-11-04T11:03:35.000Z
- Description: 16 people were sentenced for tax offenses in the Middle District of Georgia, and all 16 (100%) pleaded guilty. 9 of them (56%) received a prison term, with a median of 24 months (2 years). Restitution was ordered for 15 (94%).
- 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 Middle District of Georgia, FY2016–](https://www.bodiesburied.com/trends/federal-district-middle-district-of-georgia/) › Tax Offense: Middle District of Georgia

**In brief:** 16 people were sentenced for tax offenses in the Middle District of Georgia, and all 16 (100%) pleaded guilty. 9 of them (56%) received a prison term, with a median of 24 months (2 years). Restitution was ordered for 15 (94%).

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 16 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/).

## Restitution and Guilty Pleas Define This Group

Restitution, which repays money owed in the case, was ordered for 15 of the 16 people (94%). A fine was ordered for 2 (13%).

All 16 (100%) pleaded guilty, and none were convicted after a trial. Among guilty pleas, 94% had a written plea agreement and 6% were straight pleas with no agreement. The records have no trial figures for this group.

## Prison, Probation, and Supervised Release

9 of the 16 people (56%) received a prison term. 4 (25%) received probation only, which means no prison or other confinement.

Among the 9 sent to prison, the median term was 24 months (2 years). A quarter received 33 months or more, and a quarter received 9 months or less. Supervised release after prison was ordered for 8 people (50%), with a median term of 12 months. A mandatory minimum prison term applied to 0 of the 16 people.

## Comparison With All 94 Districts

Nationally, 5,024 people were sentenced in the Commission's "Tax" offense type. 66% were sent to prison, and the median prison term was 15.1 months. Guilty pleas were 93%.

The share sent to prison in this district was lower than the national share. The median prison term was higher. For all offenses in the district, the median was 51 months, which is higher than the 24 months for tax cases.

## Which Tax Guidelines Applied

In this district, §2T1.1 (Tax Evasion) was the primary guideline for 9 people. §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) applied to 6, and §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) applied to 1.

The Commission lists these tax sentences in fiscal years 2018 to 2025\. Tax cases were less than 1% of the 4,094 people sentenced in the district over fiscal years 2016 to 2025.

## Sentences Relative to the Guideline Range

38% of the sentences (6) were within the guideline range. 13% (2) were below the range at the government's request, and 50% (8) were below the range without a government request. None were above the range.

Nationally, 24% of tax sentences were within the range, so the within-range share was higher here. For all offenses in the district, the share was 66%.

## Criminal History

88% of the people were in criminal history category I, the lowest, and 0% were in category VI, the highest. Court-martial records have no criminal history field.

## A Handful of People in Each Year

The district sentenced 7 people in fiscal years 2016 to 2019 and 9 people in fiscal years 2020 to 2025\. The table shows 1 to 5 people per year, and fiscal years 2021 and 2022 have no median. Medians range from 2 months to 36 months. Counts this small cannot show a trend.

| Fiscal year | People sentenced | Median prison | Pleaded guilty |
| ----------- | ---------------- | ------------- | -------------- |
| 2018        | 2                | 16.5 months   | 2 of 2         |
| 2019        | 5                | 36 months     | 5 of 5         |
| 2020        | 2                | 20.5 months   | 2 of 2         |
| 2021        | 1                | n/a           | 1 of 1         |
| 2022        | 1                | n/a           | 1 of 1         |
| 2023        | 3                | 30.5 months   | 3 of 3         |
| 2024        | 1                | 12 months     | 1 of 1         |
| 2025        | 1                | 2 months      | 1 of 1         |

## What the Records Cannot Show

The Commission's data covers only people who were convicted and sentenced. Anyone acquitted or whose case was dismissed is not in it, and the amount of tax involved is not given. Fort Benning, Moody AFB, and Robins AFB are in this district, but courts-martial are tried in military courts, not in this federal district court.

### How We Counted

Everyone sentenced in federal court in the Middle District of Georgia (U.S. Sentencing Commission district label "Georgia Mid") in fiscal years 2016 to 2025 whose offense type was "Tax" (16). 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](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 Middle District of Georgia, FY2016–2025](https://www.bodiesburied.com/trends/federal-district-middle-district-of-georgia/) (overview)
- [Federal Drug Trafficking Sentences in the Middle District of Georgia, FY2016–2025](https://www.bodiesburied.com/trends/federal-drug-trafficking-sentences-middle-district-of-georgia/) (same district, other offense type)
- [Federal Firearms Sentences in the Middle District of Georgia, FY2016–2025](https://www.bodiesburied.com/trends/federal-firearms-sentences-middle-district-of-georgia/) (same district, other offense type)
- [Federal Other Offense Sentences in the Middle District of Georgia, FY2016–2025](https://www.bodiesburied.com/trends/federal-other-sentences-middle-district-of-georgia/) (same district, other offense type)
- [Federal Fraud, Theft, and Embezzlement Sentences in the Middle District of Georgia, FY2016–2025](https://www.bodiesburied.com/trends/federal-fraud-theft-embezzlement-sentences-middle-district-of-georgia/) (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.