Federal Tax Offense Sentences in the Western District of New York, FY2016–2025
Federal tax cases in the Western District of New York were mostly resolved without prison. Of 65 people sentenced for tax offenses in fiscal years 2016 to 2025, 31 (48%) received a prison term and 28 (43%) received probation only. Across all 94 federal districts, 66% of people sentenced for tax offe
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In brief: Federal tax cases in the Western District of New York were mostly resolved without prison. Of 65 people sentenced for tax offenses in fiscal years 2016 to 2025, 31 (48%) received a prison term and 28 (43%) received probation only. Across all 94 federal districts, 66% of people sentenced for tax offenses were sent to prison.
This post uses the U.S. Sentencing Commission's records of 65 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 Common
The U.S. Sentencing Commission counted 65 people sentenced in this district under its offense type "Tax". 31 of them (48%) received a prison term, and 28 (43%) received probation only, with no prison or other confinement.
In all 94 districts together, 66% of people in this offense type were sent to prison. The share here was lower, which means probation-only sentences were more common in this district. Tax cases were 2% of the 4,205 people sentenced in the district in fiscal years 2016 to 2025.
How Long the Prison Terms Were
Among the 31 people sent to prison, the median prison term was 12 months. A quarter received 27 months or more, and a quarter received 0.9 months or less. The median across all 94 districts was 15.1 months, which is somewhat higher.
The median across all offenses in the Western District of New York was 41 months, so tax sentences were much shorter than the district's typical case. Prison terms are the terms imposed, not time served.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 4 | 18 months | 4 of 4 |
| 2017 | 6 | 18 months | 6 of 6 |
| 2018 | 10 | 8.5 months | 100% |
| 2019 | 13 | 21 months | 92% |
| 2020 | 3 | 28.5 months | 3 of 3 |
| 2021 | 3 | 18 months | 3 of 3 |
| 2022 | 6 | 6 months | 6 of 6 |
| 2023 | 5 | 0 months | 5 of 5 |
| 2024 | 10 | 6 months | 100% |
| 2025 | 5 | 9 months | 5 of 5 |
Guidelines and Their Frequency
The Commission assigns each case one primary sentencing guideline. The most common was §2T1.1 (Tax Evasion), with 46 people. Next was §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud), with 12 people.
Smaller groups were sentenced under §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax), with 4 people, and §2T3.1 (Evading Import Duties or Restrictions (Smuggling)), with 2 people.
Guideline Range and Plea Agreements
46% of the sentences (30 people) were below the guideline range at the government's request, and 29% (19 people) were below it without a government request. 25% (16 people) were within the range, and none were above it. In all 94 districts, 24% of tax sentences were within the range.
64 of the 65 people (98%) pleaded guilty, and 1 was convicted after a trial. Of those who pleaded guilty, 100% had a written plea agreement. The one person convicted at trial received a 30-month prison term, but a single case cannot be compared with the 12-month median after guilty pleas.
Other Parts of the Sentences
No mandatory minimum prison term applied to anyone in this group. Restitution was ordered for 60 people (92%), and a fine for 18 (28%). Supervised release after prison was ordered for 30 people (46%), with a median term of 12 months.
On criminal history, 82% were in the lowest category, category I. Court-martial records have no criminal history field, so this cannot be compared with military cases.
Counts by Fiscal Year
Fiscal years 2016 to 2019 had 33 people, and fiscal years 2020 to 2025 had 32 people. The yearly table shows between 3 and 13 people in each year, so one year's median rests on very few cases. Median prison terms ranged from 0 months in fiscal year 2023 to 28.5 months in fiscal year 2020.
These counts do not show a trend. The records cannot say why any year differed from another.
Limits of These Records
The Commission's data includes only people who were convicted and sentenced. Acquittals and dismissals are not in it. The records do not show the amount of tax involved, the facts of any case, or the reasons for a sentence.
How We Counted
Everyone sentenced in federal court in the Western District of New York (U.S. Sentencing Commission district label "New York West") in fiscal years 2016 to 2025 whose offense type was "Tax" (65). 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 Western District of New York, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the Western District of New York, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the Western District of New York, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the Western District of New York, FY2016–2025 (same district, other offense type)
- Federal Immigration Offense Sentences in the Western 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.