Federal Tax Offense Sentences in the Western District of Washington, FY2016–2025
Restitution was ordered for 28 of the 30 people (93%) sentenced for tax offenses in the Western District of Washington in fiscal years 2016 to 2025. 22 (73%) received a prison term, with a median of 8.5 months. Only 3 (10%) were sentenced within the guideline range.
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Trends › Federal Prosecution Analysis › Federal Sentences in the Western District of Washington, FY2 › Tax Offense: Western District of Washington
In brief: Restitution was ordered for 28 of the 30 people (93%) sentenced for tax offenses in the Western District of Washington in fiscal years 2016 to 2025. 22 (73%) received a prison term, with a median of 8.5 months. Only 3 (10%) were sentenced within the guideline range.
This post uses the U.S. Sentencing Commission's records of 30 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.
Restitution in Almost Every Case
The Sentencing Commission's "Tax" offense type has 30 people in this district. Restitution, meaning repayment ordered by the court, was part of the sentence for 28 (93%). A fine was ordered for 12 (40%).
22 people (73%) were ordered to serve supervised release after prison, with a median term of 12 months.
Prison Terms and Probation
22 people (73%) received a prison term, and 6 (20%) received probation only. The median prison term was 8.5 months. A quarter received 12 months or more, and a quarter received 2.2 months or less.
Nationally, 5,024 people fall in this offense type. 66% went to prison, and the median was 15.1 months. This district sent a higher share to prison, and its median was lower.
Why Few Sentences Were Within the Range
3 people (10%) were within the guideline range. 19 (63%) were below it at the government's request, and 8 (27%) were below it without a request. None were above it.
The national share within the range was 24%. The share for all offenses in this district is 35%. A mandatory minimum applied to 0 of the 30 people.
Pleas and Trials
27 people (90%) pleaded guilty, and 3 were convicted after a trial. Nationally, guilty pleas were 93%. All of the pleas here had a written plea agreement.
The median prison term after a plea was 6 months. After a trial it was 12 months, based on 3 people. That group is too small to support a general comparison.
Guidelines
The leading primary guideline was §2T1.1 (Tax Evasion), with 17 people. Next were §2T1.4 (Aiding, Assisting, Procuring, Counseling, or Advising Tax Fraud) with 9 and §2T1.6 (Failing to Collect or Truthfully Account for and Pay Over Tax) with 4.
Tax cases were less than 1% of the 3,992 people sentenced in the district. For every offense type in the district together, the median prison term was 30 months.
Criminal History
93% were in the lowest criminal history category, and 0% were in the highest. Criminal history is a score based on a person's prior convictions, and the Guidelines use it to set the recommended range. Court-martial records have no criminal history field.
Yearly Counts and Limits
Fiscal years 2016 to 2019 had 8 people, and fiscal years 2020 to 2025 had 22. Each year has from 1 to 5 people, and the yearly medians run from 1 to 21 months. The table shows no trend.
Bremerton, Washington and Joint Base Lewis-McChord, Washington are in this district. Courts-martial are heard in military courts. Acquittals and dismissals are not in the federal data, and prison terms are those imposed, not time served.
| Fiscal year | People sentenced | Median prison | Pleaded guilty |
|---|---|---|---|
| 2016 | 1 | 12 months | 1 of 1 |
| 2017 | 4 | 8 months | 3 of 4 |
| 2018 | 1 | 1 months | 1 of 1 |
| 2019 | 2 | 6.5 months | 1 of 2 |
| 2020 | 4 | 2.1 months | 4 of 4 |
| 2021 | 2 | 12 months | 2 of 2 |
| 2022 | 4 | 9 months | 3 of 4 |
| 2023 | 5 | 21 months | 5 of 5 |
| 2024 | 3 | 10 months | 3 of 3 |
| 2025 | 4 | 9 months | 4 of 4 |
How We Counted
Everyone sentenced in federal court in the Western District of Washington (U.S. Sentencing Commission district label "Washington West") in fiscal years 2016 to 2025 whose offense type was "Tax" (30). 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 Washington, FY2016–2025 (overview)
- Federal Drug Trafficking Sentences in the Western District of Washington, FY2016–2025 (same district, other offense type)
- Federal Other Offense Sentences in the Western District of Washington, FY2016–2025 (same district, other offense type)
- Federal Fraud, Theft, and Embezzlement Sentences in the Western District of Washington, FY2016–2025 (same district, other offense type)
- Federal Firearms Sentences in the Western District of Washington, 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.