White Collar Crime Sentencing: What Federal Judges Really Consider
By Joseph De Gregorio, founder of Sentencing Advocacy Group and recurring Bloomberg Law contributor
Updated September 19, 2026
A white-collar sentencing presentation needs to answer two questions: what is the correct sentencing calculation, and what reliable evidence supports the sentence the defense is requesting? Preparation brings those questions together through records, an accurate personal history, and a clear explanation of the work already completed.
What do federal judges consider in white-collar sentencing?
Federal judges consider the offense, the defendant’s history and characteristics, the advisory guidelines, available sentences, punishment, deterrence, public protection, treatment needs, sentencing disparities, and restitution. No single factor guarantees a particular sentence.
The framework comes from 18 U.S.C. § 3553(a). My practitioner approach focuses on making relevant information specific and verifiable, so counsel can connect it to that framework.
I explored that approach in my December 8, 2025 Bloomberg Law article, How to Get a Judge to Reduce Your Client’s White-Collar Sentence. This guide develops those preparation themes alongside my ABA, Federal Bar Association, and Law360 work.
How is a white-collar sentencing guideline range determined?
A loss figure alone does not establish the final range. Counsel must identify the applicable guideline, calculate the offense level and adjustments, determine criminal history, and account for statutory limits and the applicable manual.
Fraud and tax offenses should not be treated as interchangeable calculations. A proposed loss amount, a restitution figure, and the defendant’s personal gain also should not be assumed to mean the same thing. Ask counsel to identify the factual and legal basis for each number.
A useful working document separates the government’s position, probation’s calculation, the defense position, and the court’s eventual findings. The Sentencing Commission explains how offense level and criminal history intersect in its sentencing table and Chapter Five guidance.
What is the difference between a guideline objection and a variance?
A guideline objection challenges the calculation. A variance asks for a sentence outside the advisory range based on the statutory sentencing factors. They are different arguments, and a strong presentation may need to address both.
In A 3-Part Blueprint for Sentencing Variance Arguments, published by Law360 on July 14, 2026, I emphasize an accountability narrative, a reasoned deterrence analysis, and documented post-offense conduct. Reciting the statutory factors is different from showing how the evidence supports the requested sentence.
A request for a variance is not permission to ignore a statutory minimum or other legal restriction. Defense counsel should explain the sentencing options actually available in the case.
Why does the presentence report matter?
The PSR gives the court an organized account of the offense, sentencing calculations, and personal history. Preparing accurate information and reviewing the resulting report with counsel can help identify omissions and errors before sentencing.
My Federal Bar Association article, Judicial Sentencing Discretion After Booker: What the Pre-Sentence Report Actually Determines, examines how structured documentation can make individualized circumstances easier to evaluate.
The interview is not the only opportunity to address the record. Federal Rule of Criminal Procedure 32 provides for disclosure and objections. Confirm the actual deadlines with counsel. Submitting a personal narrative does not guarantee that probation will attach it in full.
Our PSR interview preparation guide includes the 25-question preparation framework from my nine-page Summer 2026 ABA Criminal Justice feature, The Mitigation Revolution: A Practical Guide to Engineering Drastic Federal Sentence Reductions.
What makes rehabilitation evidence useful?
Show what changed, when it changed, and what supports the account. A completion record, treatment history, or documented change in oversight gives the reader something to assess beyond a promise.
My December Bloomberg Law commentary discusses sustained treatment, educational progress, compliance work, and documented restitution. The practical task is to connect each activity to the person’s actual circumstances.
Education: distinguish enrollment from completed coursework.
Treatment: use appropriate records and the treating professional’s actual findings.
Compliance: explain the failure being addressed and the specific oversight now in place.
Community work: describe the work, dates, responsibilities, and people who can verify it.
There is no universal requirement to earn a degree, complete a particular course, or follow a fixed number of months of preparation. Build an accurate record within the circumstances and time available.
How should mental health information be presented?
Relevant clinical information should explain the individual’s history, functioning, treatment needs, and documented progress. A diagnosis alone does not establish a particular sentencing result.
In Keys to Effective Mental Health Mitigation in Sentencing, co-authored with Richard Levitt and published by Law360 on January 29, 2026, we discuss connecting qualified clinical evidence to individualized sentencing arguments.
Discuss relevance, authorizations, and sensitive records with counsel. Do not exaggerate symptoms or treat a generalized recidivism claim as an assessment of a particular person.
What role do restitution and victim harm play?
Restitution is an express sentencing consideration, but payment does not erase the offense or guarantee leniency. Accurate records should distinguish amounts paid, disputed losses, and realistic future payment proposals.
My April 20, 2026 Bloomberg Law article, Prepping for Fraud Payback Hearings Helps Clients Save Millions, addresses preparation for restitution proceedings, including financial evidence and loss methodology.
Work with counsel on the applicable restitution rules and any disputed amounts. A payment plan is different from a payment already made. Service or charitable work should not be presented as a substitute for a monetary obligation without a legal basis. Decisions involving family funds, retirement accounts, or asset sales need individual legal and financial advice.
How should character letters and accountability be handled?
Specific firsthand observations are more useful than a generic endorsement. Ask writers to explain how they know the person and what they have actually observed. Do not assign a numerical value to a famous person’s letter or dismiss evidence merely because it comes from family.
Accountability should be truthful and consistent with counsel’s advice. Do not adopt a suggested motive, concede an inaccurate allegation, or give up a legitimate objection to appear remorseful. The ABA framework emphasizes reflection supported by action; it is not a script requiring particular emotions.
What can a successful sentencing example tell you?
In a case I have described, the plea agreement listed a range of 168–210 months and the client received one year and one day. That sentence was more than 94% below the high end of the range stated in the plea agreement.
The comparison identifies its starting point. It does not establish that the court adopted that range, that mitigation alone caused the outcome, or that another client can expect the same result. Case examples are most useful when the underlying facts, recommendations, legal issues, and court findings are understood.
My December Bloomberg Law article and Federal Bar Association article discuss cases from my practice. They are authored practitioner commentary, not a promise of an outcome in your case.
What should you prepare before a sentencing consultation?
The charging document, plea agreement if applicable, and sentencing schedule.
The draft PSR and counsel’s list of disputed facts or calculations, if available.
A chronology of employment, family responsibilities, treatment, and other relevant circumstances.
Records supporting completed rehabilitation, payments, and proposed oversight.
A clear distinction between completed work and future plans.
Keep records organized and coordinate substantive submissions with defense counsel. Sentencing mitigation supports the legal representation; it does not replace it.
Further Bloomberg reading on compliance and enforcement
For related issues earlier in a matter, read my Bloomberg Tax article, Changes to IRS Disclosure Program Should Spark Compliance Checks, and my Bloomberg Law commentary, DOJ Enforcement Vacuum Opens a Strategy Window for Defendants. These address related topics rather than a formula for predicting a sentence.
About Joseph De Gregorio
Joseph De Gregorio is the founder of Sentencing Advocacy Group, a recurring Bloomberg Law contributor, and has been retained in more than 500 federal cases. His authored work appears in Bloomberg Law, Bloomberg Tax, ABA Criminal Justice, Law360, and the Federal Bar Association blog.
Explore his publications and media appearances or learn more about Joseph. For planning after sentencing, see our First Step Act guide and Federal Prison Survival Guide.
Discuss your white-collar sentencing preparation with Joseph. Call 646-588-8182.
General educational information. Defense counsel should advise on the applicable guidelines, statements, objections, financial obligations, and legal strategy. Prior results do not guarantee a similar outcome.
