Prosecutions for August 2013

Referring Agency: Internal Revenue Service

Number Latest Month 134
Percent Change from previous month 18.6
Percent Change from 1 year ago 15.8
Percent Change from 5 years ago (Including Magistrate Court) 36.2
Percent Change from 5 years ago (Excluding Magistrate Court) 35.1
Table 1: Criminal Prosecutions

The latest available data from the Justice Department show that during August 2013 the government reported 134 new prosecutions for these matters. Those cases were referred by the Internal Revenue Service. According to the case-by-case information analyzed by the Transactional Records Access Clearinghouse (TRAC), this number is up 18.6% over the previous month.

The comparisons of the number of defendants charged 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 2013 prosecutions of this type are compared with those of the same period in the previous year, the number of filings was up (15.8 percent). Prosecutions over the past year are still much higher than they were five years ago. Overall, the data show that prosecutions of this type are up 36.2 percent from levels reported in 2008.

Plot of _FREQ_ by FYMONDT

Figure 1: Monthly trends in prosecutions

The increase from the levels five years ago in prosecutions for these matters is shown more clearly in Figure 1. The vertical bars in Figure 1 represent the number of prosecutions of this type recorded on a month-to-month basis. Where a prosecution was initially filed in U.S. Magistrate Court and then transferred to the U.S. District Court, the magistrate filing date was used since this provides an earlier indicator of actual trends. 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. To view trends year-by-year rather than month-by-month, see TRAC's annual report series for a broader picture.

Cases were classified by prosecutors into more specific types.

The largest number of prosecutions of these matters in August 2013 was for "Fraud-Tax", accounting for 35.1 percent of prosecutions. Prosecutions were also filed for "Withheld by Govt from TRAC (FOIA challen" (30.6%), " Drugs-Organized Crime Task Force" (4.5%), "Fraud-Financial Institution" (3.7%), "Fraud-Identity Theft-Other" (3.7%), "Fraud-Identity Theft-Aggravated" (3%), "Money Laundering-Other" (3%), "Corruption(Govt Off)-Local" (2.2%), "Money Laundering-Drug" (2.2%). See Figure 2.

Pie chart of progcatlabel

Figure 2: Specific types of prosecutions

Prosecutions in U.S. Magistrate Courts

Top Ranked Lead Charges

In August 2013, 9 defendants in cases for these matters were filed in U.S. Magistrate Courts. These courts handle less serious misdemeanor cases, including what are called "petty offenses." In addition, complaints are sometimes filed in the magistrate courts before an indictment or information is entered. In these cases, the matter starts in the magistrate courts and later moves to the district court where subsequent proceedings take place.

In the magistrate courts in August the most frequently cited lead charge was Title 21 U.S.C Section 841 involving the "Drug Abuse Prevention & Control-Prohibited acts A". This was the lead charge for 22.2 percent of all magistrate filings in August.

Prosecutions in U.S. District Courts

In August 2013, 125 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during August there were an additional 6 defendants whose cases moved from the magistrate courts to the U.S. district courts after an indictment or information was filed. The sections which follow cover both sets of cases and therefore cover all matters filed in district court during August.

Top Ranked Lead Charges

Table 2 shows the top lead charges recorded in the prosecutions of matters filed in U.S. District Court during August 2013referred by the Internal Revenue Service.

Lead Charge Count Rank  
26 USC 7206 - Fraud and False statements 13 1 More
18 USC 287 - False, fictitious or fraudulent claims 11 2 More
26 USC 7201 - Attempt to evade or defeat tax 9 3 More
18 USC 1028 - Fraud and related activity - id documents 8 4 More
18 USC 1956 - Laundering of monetary instruments 8 4 More
18 USC 286 - Conspiracy to defraud the Government claims 7 6 More
18 USC 371 - Conspiracy to commit offense or to defraud US 6 7 More
18 USC 641 - Public money, property or records 5 8 More
18 USC 666 - Theft or bribery in programs receiving Fed funds 3 9 More
18 USC 1341 - Mail Fraud - Frauds and swindles 3 9 More
31 USC 5324 - Structuring transactions to evade reporting requir 3 9 More
Table 2: Top charges filed

  • "Fraud and False statements" (Title 26 U.S.C Section 7206) was the most frequent recorded lead charge.

  • Ranked 2nd in frequency was the lead charge "False, fictitious or fraudulent claims" under Title 18 U.S.C Section 287.

  • Ranked 3rd was "Attempt to evade or defeat tax" under Title 26 U.S.C Section 7201.

Top Ranked Judicial Districts

In August 2013 the Justice Department said the government brought 51.2 prosecutions for every ten million people in the United States.

Understandably, there is great variation in the number of prosecutions that are filed in each of the nation's ninety-four federal judicial districts.

The districts registering the largest number of prosecutions of this type last month are shown in Table 3.

Judicial District Count Rank  
Fla, S 11 1 More
Fla, M 10 2 More
W Virg, S 7 3 More
Ill, N 6 4 More
La, M 6 4 More
Cal, N 5 6 More
Mich, E 4 7 More
N Car, E 4 7 More
Nevada 4 7 More
Cal, C 3 10 More
Fla, N 3 10 More
N. Y., E 3 10 More
N. Y., S 3 10 More
N. Y., W 3 10 More
Okla, W 3 10 More
Wash, W 3 10 More
Table 3: Top 10 districts

  • The Southern District of Florida (Miami)—with 11 prosecutions—was the most active during August 2013.

  • The Middle District of Florida (Tampa) ranked 2nd.

  • Southern District of West Virginia (Charleston) is now ranking 3rd.

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 crime cases of this type during August 2013 are shown in Table 4.

Judge Count Rank  
Ungaro, Ursula Mancusi Fla, S 4 1 More
Walker, Mark Eaton Fla, N 3 2 More
Leinenweber, Harry Daniel Ill, N 3 2 More
Miles-LaGrange, Vicki Okla, W 3 2 More
Zilly, Thomas Samuel Wash, W 3 2 More
Thompson, Myron Herbert Ala, M 2 6 More
Mueller, Kimberly Jo Cal, E 2 6 More
Chappell, Sheri Polster Fla, M 2 6 More
Altonaga, Cecilia M. Fla, S 2 6 More
Land, Clay D. Ga, M 2 6 More
Grady, John Francis Ill, N 2 6 More
Vratil, Kathryn Hoefer Kansas 2 6 More
Jackson, Brian Anthony La, M 2 6 More
Friedman, Bernard A. Mich, E 2 6 More
Perry, Catherine D. Mo, E 2 6 More
Britt, William Earl N Car, E 2 6 More
Martini, William J. N. J. 2 6 More
Mordue, Norman A. N. Y., N 2 6 More
Hellerstein, Alvin K. N. Y., S 2 6 More
Mariani, Robert David Penn, M 2 6 More
Table 4: Top 10 judges

A total of 12 out of the "top ten" judges were in districts which were in the top ten with the largest number of filings , while the remaining 8 judges were from other districts. (Because of ties, there were a total of 20 judges in the "top ten" rankings.)

  • Judge Ursula Mancusi Ungaro in the Southern District of Florida (Miami) ranked 1st with 4 defendants in cases.

  • Judges Mark Eaton Walker in the Northern District of Florida (Pensacola), Harry Daniel Leinenweber in the Northern District of Illinois (Chicago), Vicki Miles-LaGrange in the Western District of Oklahoma (Oklahoma City) and Thomas Samuel Zilly in the Western Dist rict of Washington (Seattle) ranked 2nd with 3 defendants in cases.

Report Generated: November 12, 2013
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