Federal Tax Offense Sentences in the Western District of Pennsylvania, FY2016–2025
Of the 88 people sentenced for tax offenses in the Western District of Pennsylvania in fiscal years 2016 to 2025 received a prison term (44, or 50%), and 29 (33%) received probation only. The median prison term was 18 months. Restitution was ordered for 71 people (81%).
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In brief: Of the 88 people sentenced for tax offenses in the Western District of Pennsylvania in fiscal years 2016 to 2025 received a prison term (44, or 50%), and 29 (33%) received probation only. The median prison term was 18 months. Restitution was ordered for 71 people (81%).
This post uses the U.S. Sentencing Commission's records of 88 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.
Prison, Probation, and the Median Term
The U.S. Sentencing Commission counted 88 people in this district whose offense type was "Tax." Of these, 44 (50%) received a prison term. Another 29 (33%) received probation only, with no prison or other confinement.
For those sent to prison, the median prison term was 18 months. A quarter received 24 months or more, and a quarter received 12 months or less.
The national figures for tax offenses are 66% sent to prison and a median prison term of 15.1 months. Here fewer people were sent to prison, and the median was higher. The median for all offenses in this district was 48 months.
Why the Guideline Range Matters Here
The guideline range is the sentencing range calculated under the federal guidelines. Only 24 of the 88 people (27%) received a sentence within it. Another 44 (50%) were sentenced below the range without a government request, and 19 (22%) were sentenced below it at the government's request. One person (1%) was sentenced above the range.
In all 94 districts, 24% of tax sentences were within the range, so the share here was about the same. For all offenses in this district, 38% of sentences were within the range, which is higher than the share for tax cases.
Restitution, Fines, and Supervised Release
Restitution was ordered for 71 people (81%), and a fine was ordered for 23 (26%).
Supervised release after prison was ordered for 44 people (50%), and the median term was 24 months. A mandatory minimum prison term applied to 1 of the 88 people (1%).
Which Tax Guidelines Applied
The Commission assigns the offense type from the primary guideline. §2T1.1 (Tax Evasion) was the primary guideline for 51 people. §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) was the primary guideline for 25.
§2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) applied to 8 people, and §2T3.1 (Evading Import Duties or Restrictions (Smuggling)) applied to 2. Tax cases were 2% of the 4,460 people sentenced in the district.
Guilty Pleas and Criminal History
Nearly everyone pleaded guilty: 86 of 88 (98%). The other 2 were convicted after a trial. The median prison term was 18 months after a guilty plea and 33 months after a trial, but the trial figure rests on 2 people.
Written plea agreements covered 98% of the guilty pleas, and 2% were straight pleas. In criminal history, 82% were in the lowest category, and 0% were in the highest. Court-martial records have no criminal history field.
Yearly Counts and What the Records Leave Out
Fiscal years 2016 to 2019 account for 37 people, and fiscal years 2020 to 2025 account for 51. In the table, yearly counts run from 3 to 17 people. Fiscal years run from October through September.
Only people who were convicted and sentenced appear in the data. Acquittals and dismissals do not. The prison terms are those imposed at sentencing, not time served, and the records do not give the amount of tax involved in any case.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 8 | 18 months | 8 of 8 |
| 2017 | 7 | 24 months | 6 of 7 |
| 2018 | 11 | 8.5 months | 100% |
| 2019 | 11 | 18 months | 100% |
| 2020 | 7 | 24 months | 7 of 7 |
| 2021 | 9 | 24 months | 8 of 9 |
| 2022 | 17 | 15 months | 100% |
| 2023 | 8 | 12 months | 8 of 8 |
| 2024 | 7 | 12 months | 7 of 7 |
| 2025 | 3 | 27 months | 3 of 3 |
How We Counted
Everyone sentenced in federal court in the Western District of Pennsylvania (U.S. Sentencing Commission district label "Penn. West") in fiscal years 2016 to 2025 whose offense type was "Tax" (88). 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 Western District of Pennsylvania, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the Western District of Pennsylvania, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the Western District of Pennsylvania, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the Western District of Pennsylvania, FY2016–2025 (same district, other offense type)
- Federal Child Pornography Sentences in the Western District of Pennsylvania, 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.