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Federal Sentencing Guidelines

For certain categories of offenses and offenders, the guidelines permit the court to impose either imprisonment or some other sanction or combination of sanctions. 

In determining the type of sentence to impose, the sentencing judge should consider the nature and seriousness of the conduct, the statutory purposes of sentencing, and the pertinent offender characteristics.  

A sentence is within the guidelines if it complies with each applicable section of this chapter. 

The court should impose a sentence sufficient, but not greater than necessary, to comply with the statutory purposes of sentencing. 18 U.S.C. § 3553(a).  

Here is the Sentencing Table used to determine the guideline range: 

Federal Sentencing Table
(in months of imprisonment)

  Offense
Level		 I
(0 or 1)		 II
(2 or 3)		 III
(4, 5, 6)		 IV
(7, 8, 9)		 V
(10, 11, 12)		 VI
(13 or more)
Zone A 1 0 – 6 0 – 6 0 – 6 0 – 6 0 – 6 0 – 6
2 0 – 6 0 – 6 0 – 6 0 – 6 0 – 6 1 – 7
3 0 – 6 0 – 6 0 – 6 0 – 6 2 – 8 3 – 9
4 0 – 6 0 – 6 0 – 6 2 – 8 4 – 10 6 – 12
5 0 – 6 0 – 6 1 – 7 2 – 8 6 – 12 9 – 15
6 0 – 6 1 – 7 2 – 8 6 – 12 9 – 15 12 – 18
7 0 – 6 2 – 8 4 – 10 8 – 14 12 – 18 15 – 21
8 0 – 6 4 – 10 6 – 12 10 – 16 15 – 21 18 – 24
Zone B 9 4 – 10 6 – 12 8 – 14 12 – 18 18 – 24 21 – 27
10 6 – 12 8 – 14 10 – 16 15 – 21 21 – 27 24 – 30
Zone C 11 8 – 14 10 – 16 12 – 18 18 – 24 24 – 30 27 – 33
12 10 – 16 12 – 18 15 – 21 21 – 27 27 – 33 30 – 37
Zone D 13 12 – 18 15 – 21 18 – 24 24 – 30 30 – 37 33 – 41
14 15 – 21 18 – 24 21 – 27 27 – 33 33 – 41 37 – 46
15 18 – 24 21 – 27 24 – 30 30 – 37 37 – 46 41 – 51
16 21 – 27 24 – 30 27 – 33 33 – 41 41 – 51 46 – 57
17 24 – 30 27 – 33 30 – 37 37 – 46 46 – 57 51 – 63
18 27 – 33 30 – 37 33 – 41 41 – 51 51 – 63 57 – 71
19 30 – 37 33 – 41 37 – 46 46 – 57 57 – 71 63 – 78
20 33 – 41 37 – 46 41 – 51 51 – 63 63 – 78 70 – 87
21 37 – 46 41 – 51 46 – 57 57 – 71 70 – 87 77 – 96
22 41 – 51 46 – 57 51 – 63 63 – 78 77 – 96 84 – 105
23 46 – 57 51 – 63 57 – 71 70 – 87 84 – 105 92 – 115
24 51 – 63 57 – 71 63 – 78 77 – 96 92 – 115 100 – 125
25 57 – 71 63 – 78 70 – 87 84 – 105 100 – 125 110 – 137
26 63 – 78 70 – 87 78 – 97 92 – 115 110 – 137 120 – 150
27 70 – 87 78 – 97 87 – 108 100 – 125 120 – 150 130 – 162
28 78 – 97 87 – 108 97 – 121 110 – 137 130 – 162 140 – 175
29 87 – 108 97 – 121 108 – 135 121 – 151 140 – 175 151 – 188
30 97 – 121 108 – 135 121 – 151 135 – 168 151 – 188 168 – 210
31 108 – 135 121 – 151 135 – 168 151 – 188 168 – 210 188 – 235
32 121 – 151 135 – 168 151 – 188 168 – 210 188 – 235 210 – 262
33 135 – 168 151 – 188 168 – 210 188 – 235 210 – 262 235 – 293
34 151 – 188 168 – 210 188 – 235 210 – 262 235 – 293 262 – 327
35 168 – 210 188 – 235 210 – 262 235 – 293 262 – 327 292 – 365
36 188 – 235 210 – 262 235 – 293 262 – 327 292 – 365 324 – 405
37 210 – 262 235 – 293 262 – 327 292 – 365 324 – 405 360 – life
38 235 – 293 262 – 327 292 – 365 324 – 405 360 – life 360 – life
39 262 – 327 292 – 365 324 – 405 360 – life 360 – life 360 – life
40 292 – 365 324 – 405 360 – life 360 – life 360 – life 360 – life
41 324 – 405 360 – life 360 – life 360 – life 360 – life 360 – life
42 360 – life 360 – life 360 – life 360 – life 360 – life 360 – life
43 life life life life life life

About

Peter is a tax attorney and certified public acccountant with over 20 years experience helping taxpayers resolve their IRS and state tax problems. He has represented thousands of taxpayers who have been experiencing difficulty dealing with the Internal Revenue Service or State tax officials. He is a member of the American Association of Attorney-Certified Public Accountants, the Florida Bar Association and The Florida Institute of Certified Public Accountants and is admitted to practice before the United States Tax Court, the United States Supreme Court, U.S. District Courts - Middle District of Florida

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