(April 2020) In fiscal year 2019, there were 494 tax fraud offenders sentenced under the guidelines. The number of tax fraud offenders has decreased by 25.2% since fiscal year 2015.
- The Commission promulgates guidelines that judges consult when sentencing federal offenders. When the guidelines are amended, a subsequent Guidelines Manual is published.
- In this section, you will find the Commission’s comprehensive archive of yearly amendments and Guidelines Manuals dating back to 1987.