Prosecutions for January 2013

Referring Agency: Internal Revenue Service

Number Latest Month 162
Percent Change from previous month -23.2
Percent Change from 1 year ago 22.4
Percent Change from 5 years ago (Including Magistrate Court) 54.6
Percent Change from 5 years ago (Excluding Magistrate Court) 53.7
Table 1: Criminal Prosecutions

The latest available data from the Justice Department show that during January 2013 the government reported 162 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 23.2% 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 (22.4 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 54.6 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 January 2013 was for "Fraud-Tax", accounting for 45.1 percent of prosecutions. Prosecutions were also filed for "Withheld by Govt from TRAC (FOIA challen" (34.6%), " Money Laundering-Other" (6.8%), "Other-Regulatory Offenses" (2.5%). See Figure 2.

Pie chart of progcatlabel

Figure 2: Specific types of prosecutions

Prosecutions in U.S. Magistrate Courts

Top Ranked Lead Charges

In January 2013, 13 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 January the most frequently cited lead charge was Title 18 U.S.C Section 1028 involving the "Fraud and related activity - id documents". This was the lead charge for 23.1 percent of all magistrate filings in January.

Prosecutions in U.S. District Courts

In January 2013, 149 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during January there were an additional 4 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 January.

Top Ranked Lead Charges

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

Lead Charge Count Rank  
26 USC 7206 - Fraud and False statements 18 1 More
18 USC 1956 - Laundering of monetary instruments 11 2 More
26 USC 7201 - Attempt to evade or defeat tax 11 2 More
26 USC 7202 - Willful failure to collect or pay over tax 10 4 More
18 USC 286 - Conspiracy to defraud the Government claims 8 5 More
18 USC 641 - Public money, property or records 8 5 More
18 USC 1343 - Fraud by wire, radio, or television 5 7 More
18 USC 1349 - Mail Fraud - Attempt and Conspiracy 5 7 More
31 USC 5324 - Structuring transactions to evade reporting requir 5 7 More
18 USC 371 - Conspiracy to commit offense or to defraud US 4 10 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 were the lead charges "Laundering of monetary instruments" under Title 18 U.S.C Section 1956 and "Attempt to evade or defeat tax" under Title 26 U.S.C Section 7201.

Top Ranked Judicial Districts

In January 2013 the Justice Department said the government brought 59.8 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, N 9 1 More
Hawaii 8 2 More
Cal, S 7 3 More
Texas, S 6 4 More
Ala, M 5 5 More
Ark, W 5 5 More
Ill, S 5 5 More
Utah 5 5 More
Fla, M 4 9 More
Fla, N 4 9 More
Maryland 4 9 More
Mo, E 4 9 More
N. J. 4 9 More
N. Y., S 4 9 More
Nebraska 4 9 More
Ohio, N 4 9 More
Okla, W 4 9 More
Penn, W 4 9 More
Table 3: Top 10 districts

  • The Northern District of Texas (Fort Worth)—with 9 prosecutions—was the most active during January 2013.

  • The District of Hawaii ranked 2nd.

  • Southern District of California (San Diego) 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 January 2013 are shown in Table 4.

Judge Count Rank  
Kobayashi, Leslie Emi Hawaii 8 1 More
Houston, John A. Cal, S 7 2 More
Hendren, Jimm Larry Ark, W 5 3 More
Hanen, Andrew S. Texas, S 5 3 More
Hinkle, Robert Lewis Fla, N 4 5 More
Helmick, Jeffrey James Ohio, N 4 5 More
Fuller, Mark E. Ala, M 3 7 More
Ericksen, Joan N. Minnesota 3 7 More
Friot, Stephen P. Okla, W 3 7 More
Rodriguez, Xavier Texas, W 3 7 More
Keeley, Irene Patricia Murphy W Virg, N 3 7 More
Table 4: Top 10 judges

A total of 8 out of the "top ten" judges were in districts which were in the top ten with the largest number of filings , while the remaining 3 judges were from other districts. (Because of ties, there were a total of 11 judges in the "top ten" rankings.)

  • Judge Leslie Emi Kobayashi in the District of Hawaii ranked 1st with 8 defendants in cases.

  • Judge John A. Houston in the Southern District of California (San Diego) ranked 2nd with 7 defendants in cases.

  • Judges Jimm Larry Hendren in the Western District of Arkansas (Fort Smith) and Andrew S. Hanen in the Southern District of Texas (Houston) ranked 3rd with 5 defendants in cases.

Report Generated: March 5, 2013
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Copyright 2013, TRAC Reports, Inc.

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