Fiscal Year 2021
Quick Facts
— Tax Fraud Offenses —
Offender and Offense Characteristics
2
•
67.9% of tax fraud offenders were men.
• 52.4% were White, 28.3% were Black, 11.1% were Hispanic, and
8.2% were Other races.
• Their average age was 52 years.
• 96.2% were United States citizens.
• 82.1% had little or no prior criminal history (Criminal History
Category I).
• The median loss for these offenses was $278,325;
3
♦ 18.4% involved loss amounts of less than $100,000;
♦ 11.6% involved loss amounts greater than $1.5 million.
• Sentences were increased for:
♦ using sophisticated means to execute or conceal the
offense (11.1%);
♦ a leadership or supervisory role in the offense (7.1%);
♦ abusing a public position of trust or using a special skill
(5.7%);
♦ obstructing or impeding the administration of justice
(4.3%).
• Sentences were decreased for:
♦ minor or minimal participation in the offense (1.1%).
• The top five districts for tax fraud offenders were:
♦ District of New Jersey (22);
♦ Central District of California (21);
♦ Northern District of Illinois (14);
♦ District of Massachusetts (12);
♦ Southern District of New York (11).
P
unishment
•
The average sentence for tax fraud offenders was 14 months.
• 63.3% were sentenced to prison.
• 1.6% were convicted of an offense carrying a mandatory
minimum penalty; of those offenders, 33.3% were relieved of
that penalty.
This document was produced and published at U.S. taxpayer expense.
For more Quick Facts, visit https://www.ussc.gov/research/quick-facts.
598
517
494
324
370
0
200
400
600
800
1,000
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
Number of
Tax Fraud Offenders
$0
$100,000
$200,000
$300,000
$400,000
FY
2017
FY
2018
FY
2019
FY
2020
FY
2021
Median Loss for
Tax Fraud Offenses
I
N
FY
2021,
57,287
CASES WERE REPORTED TO THE
U.S.
SENTENCING COMMISSION.
370 INVOLVED TAX FRAUD.
1
TAX FRAUD OFFENSES HAVE DECREASED BY 38.1%
S
INCE
FY 2017.
— Tax Fraud Offenses —
Sentences Relative to the Guideline Range
•
Of the 38.3% of tax fraud offenders who were sentenced under the
Guidelines Manual:
♦ 56.7% were sentenced within the guideline range.
♦ 28.4% received a substantial assistance departure.
◊ Their average sentence reduction was 75.2%.
♦ 14.9% r
eceived some other downward departure.
◊ Their average sentence reduction was 65.3%.
• 61.7% received a variance; of those offenders:
♦ 98.7% received a downward variance.
◊ Their average sentence reduction was 65.0%.
♦ 1.3% r
eceived an upward variance.
◊ Their average sentence increase was 6.7%.
• The average guideline minimum and average sentence imposed
remained steady over the past five years.
♦ The average guideline minimum decreased from 26 months in fiscal
year 2017 to 25 months in fiscal year 2021.
♦ The average sentence imposed decreased from 17 months in fiscal
year 2017 to 14 months in fiscal year 2021.
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SOURCE: United States Sentencing Commission, FY 2017 through FY 2021 Datafiles, USSCFY17-USSCFY21.
0
20
40
60
80
100
FY
2017
FY
2021
Average Guideline Minimum and
Average Sentence
(months)
Guideline Minimum Sentence
0
25
50
75
100
FY
2017
FY
2021
Sentence Relative to the
Guideline Range (%)
Within Range Variances
Substantial Assistance Other Downward
Sentence Imposed Relative to the Guideline Range FY 2021
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;
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.