Criminal Tax Fraud Case – Jail Time for Tax Crime

Criminal Tax Fraud Defendant Sentencing Factors – 18 U.S.C. § 3553(a)
Under 18 U.S.C. § 3553(a), the Federal District Court in Los Angeles, California or any Federal District Court with jurisdiction over the criminal tax fraud case must impose a jail, prison or alternate sentence that is “sufficient, but not greater than necessary,” to achieve the purposes of sentencing, considering the following factors:
1) The nature and circumstances of the tax fraud crime and the history and characteristics of the criminal tax defendant;
2) The need for the sentence to reflect the seriousness of the criminal tax fraud offense, promote respect for the law, provide just punishment, afford adequate deterrence, protect the public, and provide the defendant with needed treatment or training;
3) The kinds of sentences available for the tax fraud case;
4) The applicable sentencing guideline range for the tax fraud crime;
5) Pertinent policy statements from the Sentencing Commission;
6) The need to avoid unwarranted sentencing disparities among other tax fraud criminals; and
7) The need to provide restitution to the IRS or other tax agencies.
8) US Sentencing Guidelines provide general advisory range of sentences for a particular Criminal Tax Fraud Defendant. For example, for a Criminal Tax Defendant who defrauded IRS about $75,000, the advisory guideline range may be 6 to 12 months in prison (Zone B) after factoring in early acceptance and past criminal history, but the Court retains discretion to impose a sentence of probation with conditions such as home detention, as permitted by USSG § 5C1.1(c)(3) which based on the complete federal sentencing factors.

APPLICATION OF 18 U.S.C. § 3553(a) FACTORS
Nature and Circumstances of the Offense (18 U.S.C. § 3553(a)(1))
Lets use a sample case where a Criminal Tax fraud Defendant’s case involves filing false tax returns for the years 2022-2025, resulting in a tax loss of $75,000 to the Internal Revenue Service . While serious, tax crime is non-violent and can be argued that it stems from financial mismanagement rather than malice or intent to harm others. If your tax lawyer can present to the court that criminal tax fraud defendant’s conduct was limited in duration and an aberration rather than a pattern of criminality, tax defendant’s sentencing for a lighter sentencing is likely.
History and Characteristics of the Tax Fraud Defendant (18 U.S.C. § 3553(a)(1))
Criminal tax fraud defendant’s life story, pattern of hard work, responsibility, and a commitment to family— are qualities that weigh heavily in favor of leniency.
Family Stability: Criminal tax defendant’s marriage history as well as family stability are plus factors in any sentencing considerations.
Work Ethic: Tax Tax Fraud Defendant’s work history which shows diligence are often helpful to convince the judge that the tax crime was an aberration to form the basis for lesser harsh sentence in a criminal tax case.
Minimal Criminal History: Criminal tax crime defendant’s past criminal history is a compelling factor in sentencing white collar tax fraud cases.
Cooperation and Remorse: When a criminal tax fraud defendant accepts responsibility early and seeks to atone for his mistake, sentencing judges weigh this as a huge factor in their ultimate decision process.

Avoiding Unwarranted Disparities (18 U.S.C. § 3553(a)(6))
Probation’s recommendation and AUSA’s position in any tax fraud case usually telegraphs to the judge what the consistent sentences for similarly situated tax crime fraud defendants has been for the criminal tax cases located in Los Angeles, Orange County, Riverside or general jurisdiction that the criminal tax defendant considers home.
Restitution (18 U.S.C. § 3553(a)(7))
Criminal tax crime defendants commitment to pay restitution to the IRS also plays a key role in sentencing and may be the difference between custodial or non-custodial sentence.