Federal Tax Offense Sentences in the Southern District of New York, FY2016–2025
136 people were sentenced for tax offenses in the Southern District of New York in fiscal years 2016 to 2025. 79% received a prison term, with a median of 4 months, compared with 66% sent to prison and a 15.1-month median across all 94 federal districts. Restitution was ordered for 81%.
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Trends › Federal Prosecution Analysis › Federal Sentences in the Southern District of New York, FY20 › Tax Offense: Southern District of New York
In brief: 136 people were sentenced for tax offenses in the Southern District of New York in fiscal years 2016 to 2025. 79% received a prison term, with a median of 4 months, compared with 66% sent to prison and a 15.1-month median across all 94 federal districts. Restitution was ordered for 81%.
This post uses the U.S. Sentencing Commission's records of 136 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.
Short Prison Terms and Frequent Restitution
108 of the 136 people (79%) received a prison term, and 19 (14%) received probation only. The median prison term was 4 months. A quarter received 22.5 months or more, and a quarter received 0 months or less.
110 people (81%) were ordered to pay restitution, and 50 (37%) were fined. Across all 94 districts, 66% were sent to prison and the median was 15.1 months. For all offenses in this district, the median was 33 months.
What Counts as a Tax Offense
"Tax" is the U.S. Sentencing Commission's offense type for this group. The most common primary guideline was §2T1.1 (Tax Evasion), with 96 people. Next was §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) with 32 people.
Smaller groups used §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) with 5 people and §2T3.1 (Evading Import Duties or Restrictions (Smuggling)) with 2 people. Tax cases made up 1% of the 12,035 people sentenced in this district.
Sentences Against the Guideline Range
Under the Commission's rules, every case has a calculated guideline range. 22 sentences (16%) were within it. 32 (24%) were below it at the government's request, and 82 (60%) were below it with no such request. None were above it.
Across all 94 districts, 24% of tax sentences were within the range. For all offenses in this district, the share was 22%. 1 of the 136 people with mandatory minimum information recorded had one apply (less than 1%).
Pleas and Trials
131 people (96%) pleaded guilty, and 5 were convicted after a trial. The plea rate was 93% across all 94 districts.
The median prison term after a guilty plea was 4 months. After a trial it was 24 months, based on 5 people, which is a small group. Written agreements covered 86% of the guilty pleas, and 13% were straight pleas.
Medians Moved Widely From Year to Year
The district sentenced 67 people in this offense type in fiscal years 2016 to 2019 and 69 in fiscal years 2020 to 2025. Single years ranged from 6 people in fiscal year 2020 to 22 people in fiscal year 2019.
Medians in the table range from 0 months in fiscal year 2018 to 21 months in fiscal year 2020. With groups this small and a median that is often near 0, the table does not show a trend. A fiscal year starts October 1.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 12 | 4 months | 100% |
| 2017 | 14 | 12 months | 93% |
| 2018 | 19 | 0 months | 95% |
| 2019 | 22 | 18 months | 91% |
| 2020 | 6 | 21 months | 6 of 6 |
| 2021 | 11 | 19 months | 100% |
| 2022 | 19 | 0.1 months | 100% |
| 2023 | 7 | 13 months | 7 of 7 |
| 2024 | 8 | 2 months | 7 of 8 |
| 2025 | 18 | 1.5 months | 100% |
Supervised Release and Criminal History
104 people (76%) were ordered to serve supervised release after prison, with a median term of 24 months.
95% of the people were in the lowest criminal history category (Category I), and 0% were in the highest (VI). The military records on this site have no criminal history measure.
What the Records Cannot Show
Convicted and sentenced people are the only ones counted here. The prison terms shown are those ordered, not time served.
The records do not show the amount of tax involved in any case.
How We Counted
Everyone sentenced in federal court in the Southern District of New York (U.S. Sentencing Commission district label "New York South") in fiscal years 2016 to 2025 whose offense type was "Tax" (136). 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 Southern District of New York, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the Southern District of New York, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the Southern District of New York, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the Southern District of New York, FY2016–2025 (same district, other offense type)
- Federal Robbery Sentences in the Southern District of New York, 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.