Federal Tax Offense Sentences in the Southern District of Alabama, FY2016–2025
Of the 16 people sentenced for tax offenses in the Southern District of Alabama in fiscal years 2016 to 2025, 5 (31%) received a prison term and 10 (63%) received probation only. In all 94 federal districts, 66% of people in the "Tax" offense type were sent to prison.
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In brief: Of the 16 people sentenced for tax offenses in the Southern District of Alabama in fiscal years 2016 to 2025, 5 (31%) received a prison term and 10 (63%) received probation only. In all 94 federal districts, 66% of people in the "Tax" offense type were sent to prison.
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 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.
Probation Only Was the Most Common Sentence
10 of the 16 people (63%) received probation only, with no prison or other confinement. 5 (31%) were sent to prison.
In all 94 districts, 5,024 people were sentenced in this offense type, and 66% were sent to prison. Probation only was therefore more common in this district than across the country.
Among the 5 people sent to prison here, the median prison term was 18 months. A quarter received 21 months or more, and a quarter received 12 months or less. The median across all 94 districts was 15.1 months.
Which Tax Guidelines Applied
The Commission's "Tax" category groups cases by their main sentencing guideline. The most common here was §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud), with 9 cases.
The other was §2T1.1 (Tax Evasion), with 7 cases. The numbers describe sentencing, not the amount of tax involved, which this sheet does not report.
All 16 Pleaded Guilty
Every person in the group (100%) pleaded guilty, and none were convicted after a trial. All the guilty pleas had a written plea agreement.
Across all 94 districts, 93% of people in this offense type pleaded guilty. For all offenses in this district the figure was 97%.
Sentences Below the Guideline Range
Sentences were below the guideline range without a government request for 63% of the group (10 people). They were below it at the government's request for 19% (3 people), and within the range for 19% (3 people). None were above the range.
In all 94 districts, 24% of sentences in this offense type were within the range, and for all offenses in this district the figure was 56%. No mandatory minimum applied to anyone here.
Restitution, Supervised Release, and Criminal History
Restitution was ordered for all 16 people (100%). No fines were ordered. Supervised release after prison was ordered for 5 people (31%), with a median term of 12 months.
In criminal history, 88% were in the lowest category and 0% in the highest. Court-martial records have no criminal history field.
A Very Small Group Across the Years
Tax cases were less than 1% of the 2,994 people sentenced in this district. Fiscal years 2016 to 2019 had 9 people, and fiscal years 2020 to 2025 had 7 people.
No year had more than 4 people. The table shows a median prison term only for years in which someone was sent to prison, and the others are marked n/a. These counts are too small to show a trend.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 4 | n/a | 4 of 4 |
| 2017 | 1 | n/a | 1 of 1 |
| 2019 | 4 | 6 months | 4 of 4 |
| 2020 | 1 | 18 months | 1 of 1 |
| 2021 | 1 | 21 months | 1 of 1 |
| 2023 | 2 | n/a | 2 of 2 |
| 2025 | 3 | 18 months | 3 of 3 |
What the Records Leave Out
The Commission's data includes only people who were convicted and sentenced. Acquittals and dismissals are not in it. Prison terms are the terms imposed, not time served.
The records do not show the facts or the reasons for any sentence. This post reports federal numbers on their own.
How We Counted
Everyone sentenced in federal court in the Southern District of Alabama (U.S. Sentencing Commission district label "Alabama South") 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 (the background article)
- Federal Prosecution Analysis (all federal posts)
- How the Federal Comparison Data Was Built (sources and method)
- Federal Sentences in the Southern District of Alabama, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the Southern District of Alabama, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the Southern District of Alabama, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the Southern District of Alabama, FY2016–2025 (same district, other offense type)
- Federal Immigration Offense Sentences in the Southern 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.