Federal Tax Offense Sentences in the Northern District of California, FY2016–2025
In the Northern District of California, 104 people were sentenced for tax offenses in fiscal years 2016 to 2025. A total of 67% received a prison term, and the median prison term was 12 months, compared with 15.1 months for tax offenses in all 94 districts. Restitution was ordered for 91%.
· Understanding Trends in Military Practice · 6 min read
Trends › Federal Prosecution Analysis › Federal Sentences in the Northern District of California, FY › Tax Offense: Northern District of California
In brief: In the Northern District of California, 104 people were sentenced for tax offenses in fiscal years 2016 to 2025. A total of 67% received a prison term, and the median prison term was 12 months, compared with 15.1 months for tax offenses in all 94 districts. Restitution was ordered for 91%.
This post uses the U.S. Sentencing Commission's records of 104 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 Fines in Tax Cases
Restitution was ordered for 95 of the 104 people (91%). A fine was ordered for 30 (29%). Of the 104, 70 (67%) were ordered to serve supervised release, for a median of 36 months.
These figures describe the sentences ordered. The records do not show whether the money was paid.
Prison, Probation, and the Median Term
Prison went to 70 of the 104 people (67%), and 21 (20%) received probation only, with no prison or other confinement. In all 94 districts, 66% were sent to prison.
The median prison term was 12 months. A quarter received 11.2 months or less, and a quarter received 30 months or more. The median for all offenses in this district was 30 months. These are sentences as imposed, and time served can differ.
Most Sentences Were Below the Guideline Range
Each case has a sentencing range calculated under the U.S. Sentencing Guidelines. A below-range sentence without a government request applied to 53% (55) of the 104. One at the government's request applied to 27% (28). Within the range were 20% (21), and no one was above it.
In all districts, 24% of tax sentences were within the range, and the same share applied to all offenses in this district.
Guilty Pleas and 16 Trials
A total of 88 of 104 (85%) pleaded guilty, and 16 were convicted after a trial. In all districts, 93% pleaded guilty, and for all offenses in this district the rate was 95%. Among the guilty pleas, 98% had a written plea agreement, and 2% were straight pleas with no agreement.
The median prison term after a guilty plea was 12 months. After a trial it was 34.5 months, based on 14 people convicted at trial and sent to prison.
Tax Guidelines
"Tax" is a category set by the U.S. Sentencing Commission, and these cases were 2% of the 4,531 people sentenced in the district. The most common primary guideline was §2T1.1 (Tax Evasion), with 59 cases. Next were §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) with 34, §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) with 8, and §2T3.1 (Evading Import Duties or Restrictions (Smuggling)) with 2.
A mandatory minimum prison term applied to 9 of the 104 people (9%).
Fewer Cases in Recent Years
Fiscal years 2016 to 2019 had 76 people, and fiscal years 2020 to 2025 had 28 people. The yearly count was 33 in 2017 and 2 in 2020. The records do not say why the counts differ. Fiscal years begin on October 1.
Yearly medians for 2020 to 2025 rest on 2 to 7 people each, so they are not reliable on their own.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 12 | 18 months | 75% |
| 2017 | 33 | 24 months | 79% |
| 2018 | 15 | 14 months | 100% |
| 2019 | 16 | 19 months | 94% |
| 2020 | 2 | 18.5 months | 1 of 2 |
| 2021 | 4 | 13.5 months | 4 of 4 |
| 2022 | 5 | 12 months | 4 of 5 |
| 2023 | 5 | 12 months | 5 of 5 |
| 2024 | 5 | 21 months | 3 of 5 |
| 2025 | 7 | 8.5 months | 6 of 7 |
Criminal History and Limits of the Data
In this group, 80% were in the lowest criminal history category, and 3% were in the highest. No criminal history field exists in court-martial records.
Anyone acquitted, or whose case was dismissed, is outside the Commission's count, which starts at sentencing.
How We Counted
Everyone sentenced in federal court in the Northern District of California (U.S. Sentencing Commission district label "California North") in fiscal years 2016 to 2025 whose offense type was "Tax" (104). 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 Northern District of California, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the Northern District of California, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the Northern District of California, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the Northern District of California, FY2016–2025 (same district, other offense type)
- Federal Immigration Offense Sentences in the Northern District of California, 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.