> ## Content Index > Fetch the complete content index at: https://www.bodiesburied.com/llms.txt > Use this file to discover other available public pages before exploring further. # Federal Tax Offense Sentences in the Northern District of Texas, FY2016–2025 - URL: https://www.bodiesburied.com/trends/federal-tax-sentences-northern-district-of-texas/ - Published: 2026-11-04T10:34:19.000Z - Updated: 2026-11-04T10:34:19.000Z - Description: 102 people were sentenced for tax offenses in the Northern District of Texas in fiscal years 2016 to 2025. 79 (77%) received a prison term and 20 (20%) received probation only. The median prison term was 36 months (3 years), compared with 15.1 months for tax offenses in all 94 federal districts toge - 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 Northern District of Texas, FY2016–](https://www.bodiesburied.com/trends/federal-district-northern-district-of-texas/) › Tax Offense: Northern District of Texas **In brief:** 102 people were sentenced for tax offenses in the Northern District of Texas in fiscal years 2016 to 2025\. 79 (77%) received a prison term and 20 (20%) received probation only. The median prison term was 36 months (3 years), compared with 15.1 months for tax offenses in all 94 federal districts together. 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 102 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 Was Ordered for Most People Restitution was ordered for 94 of the 102 people (92%). A fine was ordered for 6 (6%). Restitution is money that a court orders paid back, and in tax cases it is typically owed to the government. The sheet does not give amounts. 79 people (77%) were ordered to serve supervised release after prison. The median term was 12 months. ## How Long Prison Terms Were The median prison term among the 79 sent to prison was 36 months. A quarter received 49 months or more, and a quarter received 20 months or less. In all 94 districts, 5,024 people were sentenced for tax offenses, 66% were sent to prison, and the median was 15.1 months. For all offenses in this district, the median was 60 months. Prison terms are those imposed, not time served. ## Tax Guidelines Used The "Tax" offense type is the U.S. Sentencing Commission's category. 66 people had §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) as the primary guideline. 32 had §2T1.1 (Tax Evasion), and 4 had §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax). These cases were less than 1% of the 14,591 people sentenced in the district. ## Plea and Trial Sentences 92 of 102 (90%) pleaded guilty, and 10 were convicted after a trial. The median was 36 months after a guilty plea and 50.5 months after a trial. 96% of the guilty pleas had a written plea agreement, and 4% were straight pleas. A mandatory minimum applied to 0 of the 102 people. ## Fewer Sentences Within the Range The guideline range is the sentencing range calculated under the federal guidelines. 42 sentences (41%) were within it. 24 (24%) were below it at the government's request, and 29 (28%) were below it without a request. 7 (7%) were above it. Nationally, 24% of tax sentences were within the range. For all offenses in this district, the share was 62%. 82% were in the lowest criminal history category, and less than 1% were in the highest. ## Counts and Medians by Fiscal Year 46 people were sentenced in fiscal years 2016 to 2019, and 56 in fiscal years 2020 to 2025\. Yearly counts range from 5 to 15\. Yearly medians were 36 months or close to it in most years, with 66 months in fiscal year 2023 and 21 months in fiscal year 2025. Fiscal years 2023 and 2025 have 8 people each, so the figures are small. They do not establish a trend. | Fiscal year | People sentenced | Median prison | Pleaded guilty | | ----------- | ---------------- | ------------- | -------------- | | 2016 | 14 | 36 months | 100% | | 2017 | 10 | 35.5 months | 100% | | 2018 | 7 | 36 months | 6 of 7 | | 2019 | 15 | 36 months | 93% | | 2020 | 14 | 33 months | 93% | | 2021 | 10 | 36 months | 80% | | 2022 | 11 | 36 months | 100% | | 2023 | 8 | 66 months | 4 of 8 | | 2024 | 5 | 44 months | 5 of 5 | | 2025 | 8 | 21 months | 7 of 8 | ## Limits Only people who were convicted and sentenced are counted. Acquittals and dismissals are not in the data. The records do not show how much tax was involved in any case. ### How We Counted Everyone sentenced in federal court in the Northern District of Texas (U.S. Sentencing Commission district label "Texas North") in fiscal years 2016 to 2025 whose offense type was "Tax" (102). 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 Northern District of Texas, FY2016–2025](https://www.bodiesburied.com/trends/federal-district-northern-district-of-texas/) (overview) - [Federal Drug Trafficking Sentences in the Northern District of Texas, FY2016–2025](https://www.bodiesburied.com/trends/federal-drug-trafficking-sentences-northern-district-of-texas/) (same district, other offense type) - [Federal Firearms Sentences in the Northern District of Texas, FY2016–2025](https://www.bodiesburied.com/trends/federal-firearms-sentences-northern-district-of-texas/) (same district, other offense type) - [Federal Immigration Offense Sentences in the Northern District of Texas, FY2016–2025](https://www.bodiesburied.com/trends/federal-immigration-sentences-northern-district-of-texas/) (same district, other offense type) - [Federal Fraud, Theft, and Embezzlement Sentences in the Northern District of Texas, FY2016–2025](https://www.bodiesburied.com/trends/federal-fraud-theft-embezzlement-sentences-northern-district-of-texas/) (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.