Prosecutions for August 2017

Referring Agency: Internal Revenue Service

Number Latest Month 87
Percent Change from previous month 8.8
Percent Change from 1 year ago -5.5
Percent Change from 5 years ago
(Including Magistrate Court)
-28.0
Percent Change from 5 years ago
(Excluding Magistrate Court)
-26.4
Table 1. Criminal Prosecutions

The latest available data from the Justice Department show that during August 2017 the government reported 87 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 8.8 percent 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 2017 prosecutions of this type are compared with those of the same period in the previous year, the number of filings was down (-5.5%). Prosecutions over the past year are still much lower than they were five years ago. Overall, the data show that prosecutions of this type are down 28 percent from levels reported in 2012.

Bar and line plot of FYMON

Figure 1. Monthly Trends in Prosecutions

The decrease 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 2017 was for "Fraud-Tax", accounting for 47.1 percent of prosecutions. Prosecutions were also filed for "Withheld by Govt from TRAC (FOIA challen" (24.1%), "Organized Crime-Traditional Organization" (11.5%), "Fraud-Other" (6.9%), "Fraud-Other Business" (2.3%), "Other Criminal Prosecutions" (2.3%). 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 2017, 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 18 U.S.C Section 1343 involving "Fraud by wire, radio, or television". This was the lead charge for 50 percent of all magistrate filings in August.

Prosecutions in U.S. District Courts

In August 2017, 85 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during August there were an additional 3 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 2017 referred by the Internal Revenue Service.

Lead Charge Count Rank  
26 USC 7206 - Fraud and False statements 18 1 More
18 USC 1962 - RICO - prohibited activities 10 2 More
26 USC 7201 - Attempt to evade or defeat tax 8 3 More
18 USC 371 - Conspiracy to commit offense or to defraud US 5 4 More
18 USC 1343 - Fraud by wire, radio, or television 4 5 More
26 USC 7202 - Willful failure to collect or pay over tax 4 5 More
18 USC 641 - Public money, property or records 3 7 More
18 USC 286 - Conspiracy to defraud the Government claims 2 8 More
18 USC 1349 - Mail Fraud - Attempt and Conspiracy 2 8 More
18 USC 1957 - Monetary transactions w/property from unlawful act 2 8 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 "RICO - prohibited activities" under Title 18 U.S.C Section 1962.

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

Top Ranked Judicial Districts

In August 2017 the Justice Department said the government brought 32.9 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  
N. Y., E 13 1 More
Ga, S 9 2 More
Cal, E 6 3 More
N. J. 5 4 More
Mass 4 5 More
N. Y., W 4 5 More
Nevada 4 5 More
Penn, M 4 5 More
Texas, N 3 9 More
Cal, C 2 10 More
Fla, S 2 10 More
Ill, N 2 10 More
Mo, W 2 10 More
Texas, S 2 10 More
Table 3. Top 10 Districts

  • The Eastern District of New York (Brooklyn) — with 13 prosecutions — was the most active during August 2017.

  • The Southern District of Georgia (Savannah) ranked 2nd.

  • Eastern District of California (Sacramento) 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 2017 are shown in Table 4.

Judge Count Rank  
Matsumoto, Kiyo A. N. Y., E 10 1 More
Baker, R. Stan Ga, S 9 2 More
O'Neill, Lawrence Joseph Cal, E 6 3 More
Shipp, Michael A. N. J. 3 4 More
Wolford, Elizabeth Ann N. Y., W 3 4 More
Mahan, James C. Nevada 3 4 More
Rosenberg, Robin Lee Fla, S 2 7 More
Conner, Christopher C. Penn, M 2 7 More
Hopkins, Virginia Emerson Ala, N 1 9 More
Humetewa, Diane Joyce Arizona 1 9 More
Carter, David O. Cal, C 1 9 More
Illston, Susan Yvonne Cal, N 1 9 More
Underhill, Stefan R. Conn 1 9 More
Collyer, Rosemary M. D. C. 1 9 More
Honeywell, Charlene Vanessa Edwards Fla, M 1 9 More
Land, Clay D. Ga, M 1 9 More
St. Eve, Amy J. Ill, N 1 9 More
Tharp, John Joseph, Jr. Ill, N 1 9 More
Moody, James Tyne Ind, N 1 9 More
Hicks, S. Maurice, Jr. La, W 1 9 More
Motz, J. Frederick Maryland 1 9 More
Phillips, Mary Elizabeth Mo, W 1 9 More
Wimes, Brian Curtis Mo, W 1 9 More
Sheridan, Peter G. N. J. 1 9 More
Arleo, Madeline C. N. J. 1 9 More
Ross, Allyne R. N. Y., E 1 9 More
Seybert, Joanna N. Y., E 1 9 More
Azrack, Joan M. N. Y., E 1 9 More
Siragusa, Charles J. N. Y., W 1 9 More
McKibben, Howard D. Nevada 1 9 More
Adams, John R. Ohio, N 1 9 More
Marbley, Algenon L. Ohio, S 1 9 More
Rambo, Sylvia H. Penn, M 1 9 More
Jones, John E., III Penn, M 1 9 More
Hendricks, Bruce Howe S Car 1 9 More
Crenshaw, Waverly David, Jr. Tenn, M 1 9 More
Mays, Samuel H., Jr. Tenn, W 1 9 More
Mazzant, Amos L. Texas, E 1 9 More
Lindsay, Sam A. Texas, N 1 9 More
Kinkeade, James E. Texas, N 1 9 More
O'Connor, Reed Charles Texas, N 1 9 More
Gilmore, Vanessa D. Texas, S 1 9 More
Hughes, Lynn Nettleton Texas, S 1 9 More
Gibney, John Adrian, Jr. Virg, E 1 9 More
Groh, Gina Marie W Virg, N 1 9 More
Pepper, Pamela Wisc, E 1 9 More
Peterson, James Donald Wisc, W 1 9 More
Table 4. Top Ten Judges

A total of 27 out of the "top ten" judges were in districts which were in the top ten with the largest number of filings , while the remaining 20 judges were from other districts. (Because of ties, there were a total of 47 judges in the "top ten" rankings.)

  • Judge Kiyo A. Matsumoto in the Eastern District of New York (Brooklyn) ranked 1st with 10 defendants in cases.

  • Judge R. Stan Baker in the Southern District of Georgia (Savannah) ranked 2nd with 9 defendants in cases.

  • Judge Lawrence Joseph O'Neill in the Eastern District of California (Sacramento) ranked 3rd with 6 defendants in cases.

Report Generated: September 19, 2017
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