Fiscal Year 2020
Quick Facts
— Tax Fraud Offenses —
Offender and Offense Characteristics
2
• 73.1% of tax fraud offenders were men.
• 52.2% were White, 29.8% were Black, 9.6% were Hispanic, and
8.4% were Other races.
• Their average age was 52 years.
• 94.1% were United States citizens.
• 85.4% had little or no prior criminal history (Criminal History
Category I).
• The median loss for these offenses was $339,071;
3
15.5% involved loss amounts of less than $100,000;
14.1% 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 (7.1%);
abusing a public position of trust or using a special skill
(3.7%);
obstructing or impeding the administration of justice
(4.3%).
• Sentences were decreased for:
minor or minimal participation in the offense (3.4%).
• The top five districts for tax fraud offenders were:
District of New Jersey (16);
Eastern District of Pennsylvania (14);
Northern District of Texas (14);
Southern District of Ohio (13);
Central District of California (12).
Punishment
• The average sentence for tax fraud offenders was 16 months.
• 68.7% were sentenced to prison.
• 1.2% were convicted of an offense carrying a mandatory
minimum penalty; of those offenders, one was 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.
595
598
517
494
324
0
200
400
600
800
1,000
FY
2016
FY
2017
FY
2018
FY
2019
FY
2020
Number of
Tax Fraud Offenders
$0
$100,000
$200,000
$300,000
$400,000
FY
2016
FY
2017
FY
2018
FY
2019
FY
2020
Median Loss for
Tax Fraud Offenses
IN FY 2020, 64,565 CASES WERE REPORTED TO THE
U.S. SENTENCING COMMISSION.
324 INVOLVED TAX FRAUD.
1
TAX FRAUD OFFENSES HAVE DECREASED BY 45.5%
SINCE FY 2016.
— Tax Fraud Offenses —
Sentences Relative to the Guideline Range
• Of the 44.9% of tax fraud offenders who were sentenced under the
Guidelines Manual:
62.8% were sentenced within the guideline range.
27.6% received a substantial assistance departure.
Their average sentence reduction was 64.9%.
9.6% received some other downward departure.
Their average sentence reduction was 79.0%.
• 55.1% received a variance; of those offenders:
99.4% received a downward variance.
Their average sentence reduction was 64.9%.
0.6% 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 increased from 24 months in fiscal
year 2016 to 26 months in fiscal year 2020.
The average sentence imposed increased from 15 months in fiscal
year 2016 to 16 months in fiscal year 2020.
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SOURCE: United States Sentencing Commission, FY 2016 through FY 2020 Datafiles, USSCFY16-USSCFY20.
0
20
40
60
80
100
FY
2016
FY
2020
Average Guideline Minimum and
Average Sentence
(months)
Guideline Minimum Sentence
0
25
50
75
100
FY
2016
FY
2020
Sentence Relative to the
Guideline Range (%)
Within Range Variances
Substantial Assistance Other Downward
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.