On October 20, 2017, in a published opinion, the U.S. Court of Appeals affirmed a 51-month sentence for a defendant who was convicted by a jury of using a scheme involving the purchase of hundreds of money orders to evade taxes on income from her business.  From 2006-2016, there were 4,983 individuals sentenced under the tax sentencing guidelines (2T1.1) who, like the defendant, had little to no criminal history (Criminal History Category I).  The average sentence imposed was only 12 months and the median was five months.  A 51-month sentence is in the 96.2nd percentile, meaning it is greater than 96.2% of such tax fraud sentences. The opinion can be reached at the following link: https://law.justia.com/cases/federal/appellate-courts/ca10/16-3321/16-3321-2017-10-20.html