(August 2022) In fiscal year 2021, there were 370 tax fraud offenders sentenced under the guidelines. The number of tax fraud offenders has decreased by 38.1% since fiscal year 2017.
- 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.
