(June 2021) In fiscal year 2020, there were 324 tax fraud offenders sentenced under the guidelines. The number of tax fraud offenders has decreased by 45.5% since fiscal year 2016.
- 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.
