Federal Tax Offense Sentences in the Southern District of Georgia, FY2016–2025
In fiscal years 2016 to 2025, 22 people were sentenced for tax offenses in the Southern District of Georgia, and all 22 pleaded guilty. 16 (73%) received a prison term, with a median of 24 months (2 years). For tax offenses in all 94 districts, 66% were sent to prison and the median was 15.1 months.
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In brief: In fiscal years 2016 to 2025, 22 people were sentenced for tax offenses in the Southern District of Georgia, and all 22 pleaded guilty. 16 (73%) received a prison term, with a median of 24 months (2 years). For tax offenses in all 94 districts, 66% were sent to prison and the median was 15.1 months.
This post uses the U.S. Sentencing Commission's records of 22 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.
Nearly All Cases Fall in Recent Years
Fiscal years 2016 to 2019 account for 2 of the 22 people, and fiscal years 2020 to 2025 account for 20. The table shows the largest year as 2022, with 5 people.
No year has more than 5 people, so the yearly figures do not establish a trend. The 2021 median is listed as n/a, and the medians for 2016 and 2019 each rest on 1 person.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 1 | 46 months | 1 of 1 |
| 2019 | 1 | 36 months | 1 of 1 |
| 2020 | 3 | 20.5 months | 3 of 3 |
| 2021 | 2 | n/a | 2 of 2 |
| 2022 | 5 | 24 months | 5 of 5 |
| 2023 | 2 | 21 months | 2 of 2 |
| 2024 | 4 | 22.5 months | 4 of 4 |
| 2025 | 4 | 22 months | 4 of 4 |
Prison and Probation
16 of the 22 people (73%) received a prison term. 6 (27%) received probation only, with no prison or other confinement.
Among those sent to prison, the median prison term was 24 months. A quarter received 32.2 months or more, and a quarter received 16.5 months or less. The median for all offenses in this district was 48 months.
Across all districts, the Commission recorded 5,024 people sentenced for tax offenses. These are imposed terms, not time served.
Which Tax Guidelines Applied
"Tax" is the Commission's offense type, grouped by the primary sentencing guideline. §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) was listed for 11 people. §2T1.1 (Tax Evasion) was listed for 10.
One person had §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax). Tax cases were less than 1% of the 4,115 people sentenced in the district.
Restitution in Every Case
Restitution was ordered for all 22 people (100%). A fine was ordered for 6 (27%).
Supervised release followed prison for 16 people (73%), with a median term of 36 months.
No mandatory minimum prison term applied to any of the 22 people with that information recorded (0%).
Guideline Range and Pleas
Sentences within the guideline range were 59% of the cases (13 people). Below the range at the government's request were 23% (5 people), and below the range without a government request were 18% (4 people). None was above the range.
For tax offenses across all districts, 24% were within the range. For all offenses in this district, the figure was 71%.
Every person pleaded guilty, compared with 93% across all districts. All of the guilty pleas (100%) had a written plea agreement.
Criminal History
In criminal history, 91% were in the lowest category I, and none (0%) was in the highest, category VI. Court-martial records have no criminal history field, so the records do not support a comparison with military cases.
Limits of This Count
The Commission's data covers only people who were convicted and sentenced. A person who was acquitted or whose case was dismissed is not in these numbers, and nothing here describes the facts of a case.
The district includes Fort Gordon and Fort Stewart. Courts-martial are held in military courts rather than in this federal district court.
How We Counted
Everyone sentenced in federal court in the Southern District of Georgia (U.S. Sentencing Commission district label "Georgia South") in fiscal years 2016 to 2025 whose offense type was "Tax" (22). 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 Georgia, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the Southern District of Georgia, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the Southern District of Georgia, FY2016–2025 (same district, other offense type)
- Federal Other Offense Sentences in the Southern District of Georgia, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the Southern District of Georgia, 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.