← Back to calculatorArticles

Palm Beach County (West Palm Beach)

Federal Sentencing in Palm Beach County

Paul G. Rogers Federal Building & U.S. Courthouse, West Palm Beach

The West Palm Beach Division sees a distinctive mix of tax evasion, investment fraud, opioid diversion, and white-collar cases tied to South Florida's wealth corridor. Cooperation and mitigation strategy often drive results here.

Facts

  • White-collar prosecutions in this division frequently involve high loss amounts that trigger 20+ level enhancements.
  • Tax offenses under Section 2T1.1 use a separate tax loss table; guideline exposure grows quickly above $100,000 in tax loss.
  • Opioid diversion by medical professionals is charged aggressively across Palm Beach and the Treasure Coast.
  • Sophisticated means (Section 2B1.1(b)(10)) and abuse of trust (Section 3B1.3) are common enhancements in this division.

Myths vs. reality

  • Myth

    Non-violent white-collar defendants get home confinement instead of prison.

    Reality

    Home confinement is generally only available in Zone B and low Zone C cases. Fraud cases with loss above $250,000 usually land in Zone D.

  • Myth

    A cooperating witness always gets probation.

    Reality

    Section 5K1.1 motions authorize a downward departure, but the reduction depends on the value of the cooperation and the judge's discretion.

  • Myth

    The IRS handles tax cases civilly, not criminally.

    Reality

    IRS-CI referrals to the U.S. Attorney's Office in West Palm Beach lead to felony indictments with real prison exposure.

Figures at a glance

Tax loss $100k–$250k
Base offense level 18
U.S.S.G. Section 2T4.1
Sophisticated means
+2 levels
Section 2B1.1(b)(10)
Abuse of trust
+2 levels
Section 3B1.3
Cooperation departure
Judge's discretion
Section 5K1.1

Try the calculator

Estimate a guideline range in 60 seconds.

Get a plain-English estimate based on the 2025 U.S. Sentencing Table.

Start free estimate →
Disclaimer. This article is educational content only and is not legal advice. Southern Florida Sentencing Calculator is not a law firm and no attorney-client relationship is created by reading this page. Consult a licensed federal defense attorney about any specific case.

Other counties