Prosecutions for December 2014
Referring Agency: Internal Revenue Service
The latest available data from the Justice Department show that during December 2014 the government reported 93 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 down 5.1 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 2014 prosecutions of this type are compared with those of the same period in the previous year, the number of filings was down (-17.7%). 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 14.6 percent from levels reported in 2009.
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 December 2014 was for "Fraud-Tax", accounting for 45.2 percent of prosecutions. Prosecutions were also filed for "Withheld by Govt from TRAC (FOIA challen" (16.1%), " Money Laundering-Other" (10.8%), "Drugs-Organized Crime Task Force" (5.4%), "Fraud-Other" (5.4%), "Government Property-Crimes Against" (4.3%), "Fraud-Identity Theft-Other" (2.2%), "Other Criminal Prosecutions" (2.2%), "Theft-Government Property" (2.2%). See Figure 2.
Prosecutions in U.S. Magistrate Courts
Top Ranked Lead Charges
In December 2014, 7 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 18 U.S.C Section 286 involving "Conspiracy to defraud the Government claims". This was the lead charge for 14.3 percent of all magistrate filings in December.
Prosecutions in U.S. District Courts
In December 2014, 86 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during December 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 December.
Top Ranked Lead Charges
Table 2 shows the top lead charges recorded in the prosecutions of matters filed in U.S. District Court during December 2014 referred by the Internal Revenue Service.
Lead Charge Count Rank 18 USC 287 - False, fictitious or fraudulent claims 12 1 More 18 USC 1956 - Laundering of monetary instruments 7 2 More 26 USC 7206 - Fraud and False statements 7 2 More 26 USC 7201 - Attempt to evade or defeat tax 6 4 More 18 USC 641 - Public money, property or records 5 5 More 18 USC 1029 - Fraud and related activity - access devices 5 5 More 18 USC 1343 - Fraud by wire, radio, or television 4 7 More 21 USC 841 - Drug Abuse Prevention & Control-Prohibited acts A 3 8 More 21 USC 846 - Attempt and conspiracy 3 8 More 18 USC 286 - Conspiracy to defraud the Government claims 2 10 More 18 USC 646 - Court officers depositing registry moneys 2 10 More 26 USC 7202 - Willful failure to collect or pay over tax 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 Filed
"False, fictitious or fraudulent claims" (Title 18 U.S.C Section 287) was the most frequent recorded lead charge.
Ranked 2nd in frequency were the lead charges "Laundering of monetary instruments" under Title 18 U.S.C Section 1956 and "Fraud and False statements" under Title 26 U.S.C Section 7206.
Top Ranked Judicial Districts
In December 2014 the Justice Department said the government brought 34 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 Texas, S 9 1 More Ga, N 6 2 More Fla, S 4 3 More Ill, N 4 3 More Wash, W 4 3 More Arizona 3 6 More Cal, C 3 6 More N. Y., E 3 6 More Wisc, W 3 6 More Ala, N 2 10 More Cal, E 2 10 More Ga, M 2 10 More Mo, W 2 10 More N. Y., S 2 10 More Ohio, N 2 10 More Penn, E 2 10 More R. I. 2 10 More S Car 2 10 More Tenn, E 2 10 More Tenn, M 2 10 More W Virg, N 2 10 More Table 3. Top 10 Districts
The Southern District of Texas (Houston) — with 9 prosecutions — was the most active during December 2014.
The Northern District of Georgia (Atlanta) ranked 2nd.
Southern District of Florida (Miami), Northern District of Illinois (Chicago) and Western District of Washington (Seattle) 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 of this type during December 2014 are shown in Table 4.
Judge Count Rank Hoyt, Kenneth M. Texas, S 4 1 More Leighton, Ronald B. Wash, W 4 1 More Rosenberg, Robin Lee Fla, S 3 3 More Royal, C. Ashley Ga, M 2 4 More Harpool, M. Douglas Mo, W 2 4 More Varlan, Thomas A. Tenn, E 2 4 More Sharp, Kevin Hunter Tenn, M 2 4 More Hanen, Andrew S. Texas, S 2 4 More Conley, William Martin Wisc, W 2 4 More Thompson, Myron Herbert Ala, M 1 10 More Coogler, L. Scott Ala, N 1 10 More Proctor, R. David Ala, N 1 10 More Butler, Charles Randolph, Jr. Ala, S 1 10 More Campbell, David G. Arizona 1 10 More Anderson, Lawrence O. Arizona 1 10 More Rayes, Douglas Leroy Arizona 1 10 More Moody, James Maxwell, Jr. Ark, E 1 10 More Hatter, Terry J., Jr. Cal, C 1 10 More O'Neill, Lawrence Joseph Cal, E 1 10 More Mueller, Kimberly Jo Cal, E 1 10 More Seeborg, Richard G. Cal, N 1 10 More Eginton, Warren William Conn 1 10 More Lenard, Joan A. Fla, S 1 10 More Hunt, Willis B., Jr. Ga, N 1 10 More Batten, Timothy C., Sr. Ga, N 1 10 More Darrah, John W. Ill, N 1 10 More Kocoras, Charles Petros Ill, N 1 10 More Lee, John Zihun Ill, N 1 10 More Ellis, Sara Lee Ill, N 1 10 More DeGuilio, Jon Ernest Ind, N 1 10 More Reade, Linda R. Iowa, N 1 10 More Fallon, Eldon E. La, E 1 10 More Hornby, David Brock Maine 1 10 More Chasanow, Deborah K. Maryland 1 10 More Mastroianni, Mark Gerald Mass 1 10 More Cox, Sean Francis Mich, E 1 10 More Eagles, Catherine Caldwell N Car, M 1 10 More Johnson, William Paul N Mexico 1 10 More Kugler, Robert B. N. J. 1 10 More Weinstein, Jack Bertrand N. Y., E 1 10 More Vitaliano, Eric Nicholas N. Y., E 1 10 More Lindsay, Arlene R. N. Y., E 1 10 More Seibel, Cathy N. Y., S 1 10 More Zwart, Cheryl R. Nebraska 1 10 More Gordon, Andrew Patrick Nevada 1 10 More Gaughan, Patricia Anne Ohio, N 1 10 More Adams, John R. Ohio, N 1 10 More Diamond, Paul Steven Penn, E 1 10 More Pratter, Gene E.K. Penn, E 1 10 More Caldwell, William W. Penn, M 1 10 More Delgado-Colon, Aida M. Puer Rico 1 10 More McConnell, John James, Jr. R. I. 1 10 More Lynn, Barbara M. Texas, N 1 10 More Gilmore, Vanessa D. Texas, S 1 10 More Rainey, John David Texas, S 1 10 More Rosenthal, Lee Hyman Texas, S 1 10 More Martinez, Philip Ray Texas, W 1 10 More Benson, Dee Vance Utah 1 10 More Smith, Rebecca Beach Virg, E 1 10 More Keeley, Irene Patricia Murphy W Virg, N 1 10 More Kaull, John S. W Virg, N 1 10 More Clevert, Charles N., Jr. Wisc, E 1 10 More Crabb, Barbara Brandriff Wisc, W 1 10 More Table 4. Top Ten Judges
A total of 39 out of the "top ten" judges were in districts which were in the top ten with the largest number of filings , while the remaining 24 judges were from other districts. (Because of ties, there were a total of 63 judges in the "top ten" rankings.)
Judges Kenneth M. Hoyt in the Southern District of Texas (Houston) and Ronald B. Leighton in the Western District of Washington (Seattle) ranked 1st with 4 defendants in cases.
Judge Robin Lee Rosenberg in the Southern District of Florida (Miami) ranked 3rd with 3 defendants in cases.
Report Generated: February 16, 2015
