| Item | Description | Count | Percent |
| Total | 22 | 100.0 | |
| 18 USC 371 | conspiracy to defraud the U.S. | 10 | 45.5 |
| 26 USC 7206 | fraud and false statements | 4 | 18.2 |
| 26 USC 7212 | interfering with administration of IRS | 2 | 9.1 |
| 21 USC 846 | drugs - attempt and conspiracy | 1 | 4.5 |
| 26 USC 7203 | willful failure to file | 1 | 4.5 |
| 31 USC 5324 | financial reporting requirement | 1 | 4.5 |
| other | other US Code sections infrequently used | 3 | 13.6 |