Fiscal Year 2022
Quick Facts
— Tax Fraud Offenses —
Offender and Offense Characteristics
•
73.0% of tax fraud offenders were men.
• 48.1% were White, 29.1% were Black, 14.0% were Hispanic, and
8.8% were Other races.
• Their average age was 52 years.
• 92.8% were United States citizens.
• 84.0% had little or no prior criminal history (Criminal History
Category I).
• The median loss for these offenses was $301,009;
3
♦ 14.4% involved loss amounts of less than $100,000;
♦ 17.8% involved loss amounts greater than $1.5 million.
• Sentences were increased for:
♦ using sophisticated means to execute or conceal the
offense (11.8%);
♦ a leadership or supervisory role in the offense (6.0%);
♦ abusing a public position of trust or using a special skill
(2.8%);
♦ obstructing or impeding the administration of justice
(4.8%).
• Sentences were decreased for:
♦ minor or minimal participation in the offense (2.8%).
• The top five districts for tax fraud offenders were:
♦ Southern District of Florida (20);
♦ Southern District of New York (19);
♦ Eastern District of New York (18);
♦ Western District of Pennsylvania (16);
♦ Eastern District of Pennsylvania (15).
P
unishment
•
The average sentence for tax fraud offenders was 13 months.
• 59.3% were sentenced to prison.
• 0.5% were convicted of an offense carrying a mandatory
minimum penalty; of those offenders, none of them were
relieved of the penalty.
This document was produced and published at U.S. taxpayer expense.
For more Quick Facts, visit https://www.ussc.gov/research/quick-facts.
517
494
324
370
401
0
200
400
600
800
1000
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
Number of
Tax Fraud Offenders
$0
$100,000
$200,000
$300,000
$400,000
FY
2018
FY
2019
FY
2020
FY
2021
FY
2022
Median Loss for
Tax Fraud Offenses
2
I
N
FY
2022,
61,142
CASES WERE REPORTED TO THE
U.S.
SENTENCING COMMISSION.
401 INVOLVED TAX FRAUD.
1
TAX FRAUD OFFENSES HAVE DECREASED BY 22.4%
S
INCE
FY 2018.
— Tax Fraud Offenses —
Sentences Relative to the Guideline Range
•
Of the 42.0% of tax fraud offenders who were sentenced under the
Guidelines Manual:
♦ 47.0% were sentenced within the guideline range.
♦ 45.2% received a substantial assistance departure.
◊ Their average sentence reduction was 78.2%.
♦ 7.7% r
eceived some other downward departure.
◊ Their average sentence reduction was 68.0%.
• 58.0% received a variance; of those offenders:
♦ 99.6% received a downward variance.
◊ Their average sentence reduction was 69.1%.
♦
0.4% received an upward variance.
4
• The average guideline minimum and the average sentence imposed
remained steady over the past five years.
♦ The average guideline minimum decreased from 27 months in fiscal
year 2018 to 26 months in fiscal year 2022.
♦ The average sentence imposed decreased from 17 months in fiscal
year 2018 to 13 months in fiscal year 2022.
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SOURCE: United States Sentencing Commission, FY 2018 through FY 2022 Datafiles, USSCFY18-USSCFY22.
0
20
40
60
80
100
FY
2018
FY
2022
Average Guideline Minimum and
Average Sentence
(months)
Guideline Minimum Sentence
0
25
50
75
100
FY
2018
FY
2022
Sentence Relative to the
Guideline Range (%)
Within Range Variances
Substantial Assistance Other Downward
Sentence Imposed Relative to the Guideline Range FY 2022
1
Tax fraud offenses include cases in which the offender
was sentenced under §2T1.1 or §2T1.4 (Tax Evasion; Willful
Failure to File Return, Supply Information, or Pay Tax;
Fraudulent or False Returns, Statements, or Other
Documents or Aiding, Assisting, Procuring, Counseling, or
Advising Tax Fraud).
2
Cases with incomplete sentencing information were
excluded from the analysis.
3
The Tax Loss Table was amended effective
November 1, 2001 and November 1, 2015.
4
The Commission does not report the average for
categories with fewer than three cases.
