(September 2017) In fiscal year 2016, there were 584 tax fraud offenders, who accounted for 1.0% of all offenders sentenced under the guidelines. The number of tax fraud offenders has decreased slightly during the last five years.
- 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.
