Near Record Sentence in Tax Fraud Case

Kansas Tax Fraud Sentence
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:  
0 0 votes
Article Rating

Mark Allenbaugh serves as President and Chief Research Officer of, Inc.. He is a former staff attorney for the U.S. Sentencing Commission, and a co-editor of "Sentencing, Sanctions, and Corrections: Federal and State Law, Policy, and Practice" (2nd ed., Foundation Press, 2002). Mark is widely regarded as a national expert in Federal sentencing guidelines, analysis and strategy.

Inline Feedbacks
View all comments
Would love your thoughts, please comment.x

Announcing the
Amendment 821 Calculator

We’ve launched a free Amendment 821 Sentence Reduction Calculator. The calculator helps defendants and legal professionals quickly calculate an amended sentence range for qualified defendants in seconds. 

amendment 821 resentencing reduction calculator