Convictions for August 2013

Referring Agency: Internal Revenue Service

Number Latest Month 86
Percent Change from previous month -14.9
Percent Change from 1 year ago 17.8
Percent Change from 5 years ago (Including Magistrate Court) 15.8
Percent Change from 5 years ago (Excluding Magistrate Court) 16.2
Table 1: Criminal Convictions

The latest available data from the Justice Department show that during August 2013 the government reported 86 new convictions 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 down 14.9% 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 2013 convictions of this type are compared with those of the same period in the previous year, the number of convictions was up (17.8 percent). Convictions over the past year are still much higher than they were five years ago. Overall, the data show that convictions of this type are up 15.8 percent from levels reported in 2008.

Plot of _FREQ_ by FYMONDT

Figure 1: Monthly trends in convictions

The increase from the levels five years ago in convictions for these matters is shown more clearly in Figure 1. The vertical bars in Figure 1 represent the number of convictions 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 convictions of these matters in August 2013 was for "Fraud-Tax", accounting for 55.8 percent of convictions. Convictions were also filed for "Withheld by Govt from TRAC (FOIA challen" (14%), "Fraud-Other" (7%), " Fraud-Mortgage" (3.5%), "Theft-Government Property" (3.5%), "Drugs-Drug Trafficking" (2.3%), "Fraud-Securities" (2.3%), "Money Laundering-Other" (2.3%). See Figure 2.

Pie chart of progcatlabel

Figure 2: Specific types of convictions

Convictions in U.S. Magistrate Courts

Top Ranked Lead Charges

In August 2013, 2 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 26 U.S.C Section 7201 involving the "Attempt to evade or defeat tax". This was the lead charge for 50 percent of all magistrate convictions in August.

Convictions in U.S. District Courts

In August 2013, 84 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during August there were an additional 0 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 convictions 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 15 1 More
26 USC 7201 - Attempt to evade or defeat tax 9 2 More
18 USC 286 - Conspiracy to defraud the Government claims 6 3 More
18 USC 1343 - Fraud by wire, radio, or television 6 3 More
18 USC 641 - Public money, property or records 5 5 More
18 USC 287 - False, fictitious or fraudulent claims 4 6 More
18 USC 371 - Conspiracy to commit offense or to defraud US 4 6 More
18 USC 1028 - Fraud and related activity - id documents 3 8 More
26 USC 7202 - Willful failure to collect or pay over tax 3 8 More
18 USC 1014 - Fraud - Loan and credit applications etc 2 10 More
18 USC 1341 - Mail Fraud - Frauds and swindles 2 10 More
18 USC 1957 - Monetary transactions w/property from unlawful act 2 10 More
21 USC 846 - Attempt and conspiracy 2 10 More
26 USC 7203 - Willful failure to file return, supply information 2 10 More
31 USC 5324 - Structuring transactions to evade reporting requir 2 10 More
Table 2: Top charges for convictions

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

  • Ranked 3rd were "Conspiracy to defraud the Government claims" under Title 18 U.S.C Section 286 and "Fraud by wire, radio, or television" under Title 18 U.S.C Section 1343.

Top Ranked Judicial Districts

In August 2013 the Justice Department said the government obtained 32.8 convictions for every ten million people in the United States.

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

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


Judicial District Count Rank  
Fla, M 6 1 More
Cal, C 5 2 More
Fla, S 5 2 More
Penn, E 5 2 More
Alaska 4 5 More
Cal, E 4 5 More
Arizona 3 7 More
Ken, E 3 7 More
N. Y., E 3 7 More
Nebraska 3 7 More
S Car 3 7 More
Texas, S 3 7 More
Utah 3 7 More
Table 3: Top 10 districts

  • The Middle District of Florida (Tampa)—with 6 convictions—was the most active during August 2013.

  • The Central District of California (Los Angeles), Southern District of Florida (Miami) and Eastern District of Pennsylvania (Philadelphia) ranked 2nd.

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 resulting in convictions of this type during August 2013 are shown in Table 4.

Judge Count Rank  
Beistline, Ralph R. Alaska 3 1 More
Bunning, David L. Ken, E 3 1 More
Slomsky, Joel Harvey Penn, E 3 1 More
Fuller, Mark E. Ala, M 2 4 More
Phillips, Virginia A. Cal, C 2 4 More
England, Morrison C., Jr. Cal, E 2 4 More
Whittemore, James D. Fla, M 2 4 More
Scola, Robert Nichols, Jr. Fla, S 2 4 More
Korman, Edward Robert N. Y., E 2 4 More
Gerrard, John Melvin Nebraska 2 4 More
Table 4: Top 10 judges

A total of 9 out of the "top ten" judges were in districts which were in the top ten with the largest number of convictions , while the remaining 1 judges were from other districts.

  • Judges Ralph R. Beistline in the District of Alaska, David L. Bunning in the Eastern District of Kentucky (Lexington) and Joel Harvey Slomsky in the Eastern District of Pennsylvania (Philadelphia) ranked 1st with 3 convicted in convictions.

Report Generated: November 12, 2013
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Copyright 2013, TRAC Reports, Inc.

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