Convictions for December 2012

Referring Agency: Internal Revenue Service

Number Latest Month 111
Percent Change from previous month 20.7
Percent Change from 1 year ago -2.4
Percent Change from 5 years ago (Including Magistrate Court) 4.2
Percent Change from 5 years ago (Excluding Magistrate Court) 5.4
Table 1: Criminal Convictions

The latest available data from the Justice Department show that during December 2012 the government reported 111 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 up 20.7% 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 2012 convictions of this type are compared with those of the same period in the previous year, the number of convictions was down (-2.4 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 4.2 percent from levels reported in 2007.

Plot of _FREQ_ by FYMONDT

Figure 1: Monthly trends in convictions

The leveling out 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 December 2012 was for "Fraud-Tax", accounting for 48.6 percent of convictions. Convictions were also filed for "Drugs-Organized Crime Task Force" (14.4%), "Fraud-Mortgage" (9.9%), " Withheld by Govt from TRAC (FOIA challen" (8.1%), "Money Laundering-Other" (3.6%). See Figure 2.

Pie chart of progcatlabel

Figure 2: Specific types of convictions

Convictions in U.S. Magistrate Courts

Top Ranked Lead Charges

In December 2012, 1 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 December the most frequently cited lead charge was Title 26 U.S.C Section 7213 involving the "Unauthorized disclosure of information". This was the lead charge for 100 percent of all magistrate convictions in December.

Convictions in U.S. District Courts

In December 2012, 110 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during December 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 December.

Top Ranked Lead Charges

Table 2 shows the top lead charges recorded in the convictions of matters filed in U.S. District Court during December 2012referred by the Internal Revenue Service.

Lead Charge Count Rank  
26 USC 7206 - Fraud and False statements 19 1 More
26 USC 7201 - Attempt to evade or defeat tax 12 2 More
18 USC 1341 - Mail Fraud - Frauds and swindles 10 3 More
18 USC 1956 - Laundering of monetary instruments 9 4 More
21 USC 846 - Attempt and conspiracy 8 5 More
18 USC 286 - Conspiracy to defraud the Government claims 6 6 More
31 USC 5324 - Structuring transactions to evade reporting requir 6 6 More
18 USC 287 - False, fictitious or fraudulent claims 5 8 More
26 USC 7202 - Willful failure to collect or pay over tax 4 9 More
18 USC 371 - Conspiracy to commit offense or to defraud US 3 10 More
18 USC 641 - Public money, property or records 3 10 More
18 USC 1349 - Mail Fraud - Attempt and Conspiracy 3 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 was "Mail Fraud - Frauds and swindles" under Title 18 U.S.C Section 1341.

Top Ranked Judicial Districts

In December 2012 the Justice Department said the government obtained 43 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, S 14 1 More
Nevada 8 2 More
Cal, C 4 3 More
Cal, E 4 3 More
Ill, S 4 3 More
Minnesota 4 3 More
N. J. 4 3 More
Tenn, E 4 3 More
N. Y., N 3 9 More
Penn, W 3 9 More
Wash, W 3 9 More
Table 3: Top 10 districts

  • The Southern District of Florida (Miami)—with 14 convictions—was the most active during December 2012.

  • The District of Nevada ranked 2nd.

  • Central District of California (Los Angeles), Eastern District of California (Sacramento), Southern District of Illinois (East St. Louis), District of Minnesota, District of New Jersey and Eastern District of Tennessee (Knoxville) are 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 resulting in convictions of this type during December 2012 are shown in Table 4.

Judge Count Rank  
Hunt, Roger L. Nevada 8 1 More
Middlebrooks, Donald M. Fla, S 5 2 More
Phillips, Thomas W. Tenn, E 4 3 More
Garcia, Edward J. Cal, E 2 4 More
Hinkle, Robert Lewis Fla, N 2 4 More
Moreno, Federico A. Fla, S 2 4 More
Cohn, James I. Fla, S 2 4 More
Marra, Kenneth A. Fla, S 2 4 More
Reagan, Michael Joseph Ill, S 2 4 More
Africk, Lance M. La, M 2 4 More
Montgomery, Ann D. Minnesota 2 4 More
Fox, James Carroll N Car, E 2 4 More
Mordue, Norman A. N. Y., N 2 4 More
Hughes, Lynn Nettleton Texas, S 2 4 More
Table 4: Top 10 judges

A total of 10 out of the "top ten" judges were in districts which were in the top ten with the largest number of convictions , while the remaining 4 judges were from other districts. (Because of ties, there were a total of 14 judges in the "top ten" rankings.)

  • Judge Roger L. Hunt in the District of Nevada ranked 1st with 8 convicted in convictions.

  • Judge Donald M. Middlebrooks in the Southern District of Florida (Miami) ranked 2nd with 5 convicted in convictions.

  • Judge Thomas W. Phillips in the Eastern District of Tennessee (Knoxville) ranked 3rd with 4 convicted in convictions.

Report Generated: February 20, 2013
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Copyright 2013, TRAC Reports, Inc.

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