Tax Fraud — Prison Sentences of 1 Year or More, July 2008
The latest available data from the Justice Department show that during July 2008 the government reported 23 new tax fraud prison sentences of 1 year or more. According to the case-by-case information analyzed by the Transactional Records Access Clearinghouse (TRAC), this number is down 14.8 percent over the previous month.
The comparisons of the number of defendants convicted are based on case-by-case information obtained by TRAC under the Freedom of Information Act from the Executive Office for United States Attorneys. (See Table 1)
When monthly 2008 prison sentences of 1 year or more of this type are compared with those of the same period in the previous year, the number of convictions was down 3.8 percent. However, prison sentences of 1 year or more over the past year are still much higher than they were five years ago. Overall, the data show that prison sentences of 1 year or more for tax fraud are up 45.2 percent from levels reported in 2003.
The increase from the levels five years ago in tax fraud prison sentences of 1 year or more is shown more clearly in Figure 1. The vertical bars in Figure 1 represent the number of tax fraud prison sentences of 1 year or more recorded on a month-to-month basis. The superimposed line on the bars plots the six-month moving average so that natural fluctuations are smoothed out. The one and five-year rates of change in Table 1 and in the sections that follow are all based upon this six-month moving average.
Figure 1: Criminal Tax Fraud Prison Sentences of 1 Year or More since January 2001
by Investigative Agency
In July 2008, the IRS was recorded as the lead investigative agency for 20 of the tax fraud cases which resulted in prison sentences of 1 year or more, or 87 percent of the total. The only other agencies with tax fraud convictions which resulted in sentences of a year or more were Other Department of Justice (9 percent) and FBI (4 percent). See Figure 2.
Tax Fraud Prison Sentences of 1 Year or More in U.S. District Courts
Top Ranked Lead Charges
Table 2 shows the top lead charges recorded in the prison sentences of 1 year or more of tax fraud matters filed in U.S. District Court during July 2008.
Top Ranked Judicial Districts
In July 2008 the Justice Department said the government obtained 9.2 tax fraud prison sentences of 1 year or more for every ten million people in the United States.
Understandably, there is great variation in the number of tax fraud convictions in each of the nation's ninety-four federal judicial districts.
The districts registering the largest number of prison sentences of 1 year or more of this type last month are shown in Table 3.
Top Ranked District Judges
At any one time, there are about 680 federal District Court judges working in the United States. The judges recorded with the largest number of new tax fraud crime cases resulting in convictions of this type during July 2008 are shown in Table 4.
All 18 of the top judges were in districts which were in the top ten with the largest number of tax fraud convictions. (Because of ties, there were a total of 18 judges in the "top ten" rankings.)
Copyright 2008, TRAC Reports, Inc.