Convictions for January 2013

Referring Agency: Internal Revenue Service

Number Latest Month 112
Percent Change from previous month 4.7
Percent Change from 1 year ago -8.9
Percent Change from 5 years ago (Including Magistrate Court) 6.2
Percent Change from 5 years ago (Excluding Magistrate Court) 7.3
Table 1: Criminal Convictions

The latest available data from the Justice Department show that during January 2013 the government reported 112 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 4.7% 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 2013 convictions of this type are compared with those of the same period in the previous year, the number of convictions was down (-8.9 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 6.2 percent from levels reported in 2008.

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 January 2013 was for "Fraud-Tax", accounting for 56.3 percent of convictions. Convictions were also filed for "Drugs-Organized Crime Task Force" (10.7%), " Withheld by Govt from TRAC (FOIA challen" (7.1%), "Fraud-Mortgage" (5.4%), "Money Laundering-Other" (4.5%). See Figure 2.

Pie chart of progcatlabel

Figure 2: Specific types of convictions

Convictions in U.S. Magistrate Courts

Top Ranked Lead Charges

In January 2013, 3 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 26 U.S.C Section 7203 involving the "Willful failure to file return, supply information". This was the lead charge for 66.7 percent of all magistrate convictions in January.

Convictions in U.S. District Courts

In January 2013, 109 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during January 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 January.

Top Ranked Lead Charges

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

Lead Charge Count Rank  
26 USC 7201 - Attempt to evade or defeat tax 17 1 More
26 USC 7206 - Fraud and False statements 17 1 More
18 USC 371 - Conspiracy to commit offense or to defraud US 7 3 More
18 USC 1956 - Laundering of monetary instruments 7 3 More
31 USC 5324 - Structuring transactions to evade reporting requir 7 3 More
18 USC 1343 - Fraud by wire, radio, or television 6 6 More
18 USC 286 - Conspiracy to defraud the Government claims 5 7 More
18 USC 287 - False, fictitious or fraudulent claims 5 7 More
21 USC 846 - Attempt and conspiracy 5 7 More
26 USC 7203 - Willful failure to file return, supply information 5 7 More
Table 2: Top charges for convictions

  • "Attempt to evade or defeat tax" (Title 26 U.S.C Section 7201) and "Fraud and False statements" (Title 26 U.S.C Section 7206) were the most frequent recorded lead charges.

  • Ranked 3rd were "Conspiracy to commit offense or to defraud US" under Title 18 U.S.C Section 371, "Laundering of monetary instruments" under Title 18 U.S.C Section 1956 and "Structuring transactions to evade reporting requir" under Title 31 U.S.C Section 5324.

Top Ranked Judicial Districts

In January 2013 the Justice Department said the government obtained 42.6 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  
N. J. 11 1 More
Nevada 9 2 More
Texas, W 7 3 More
Cal, E 6 4 More
Fla, S 6 4 More
Ohio, S 4 6 More
Ala, M 3 7 More
Alaska 3 7 More
Conn 3 7 More
Fla, M 3 7 More
Ill, C 3 7 More
Ill, S 3 7 More
Mo, W 3 7 More
N Car, E 3 7 More
N Car, M 3 7 More
Table 3: Top 10 districts

  • The District of New Jersey—with 11 convictions—was the most active during January 2013.

  • The District of Nevada ranked 2nd.

  • Western District of Texas (San Antonio) 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 resulting in convictions of this type during January 2013 are shown in Table 4.

Judge Count Rank  
Smith, Walter Scott, Jr. Texas, W 4 1 More
Garcia, Edward J. Cal, E 3 2 More
Dimitrouleas, William P. Fla, S 3 2 More
McCuskey, Michael Patrick Ill, C 3 2 More
Fox, James Carroll N Car, E 3 2 More
Martini, William J. N. J. 3 2 More
Hunt, Roger L. Nevada 3 2 More
Watson, Michael H. Ohio, S 3 2 More
Thompson, Myron Herbert Ala, M 2 9 More
Holland, H[ezekiah] Russel Alaska 2 9 More
Underhill, Stefan R. Conn 2 9 More
Pannell, Charles A., Jr. Ga, N 2 9 More
Reagan, Michael Joseph Ill, S 2 9 More
Davis, Michael James Minnesota 2 9 More
Simandle, Jerome B. N. J. 2 9 More
Wolfson, Freda L. N. J. 2 9 More
Navarro, Gloria Maria Nevada 2 9 More
Briones, David Texas, W 2 9 More
Table 4: Top 10 judges

A total of 16 out of the "top ten" judges were in districts which were in the top ten with the largest number of convictions , while the remaining 2 judges were from other districts. (Because of ties, there were a total of 18 judges in the "top ten" rankings.)

  • Judge Walter Scott Smith, Jr. in the Western District of Texas (San Antonio) ranked 1st with 4 convicted in convictions.

  • Judges Edward J. Garcia in the Eastern District of California (Sacramento), William P. Dimitrouleas in the Southern District of Florida (Miami), Michael Patrick McCuskey in the Central District of Illinois (Springfield), James Carroll Fox in the Eastern District of North Carolina (Raleigh), William J. Martini in the District of New Jersey, Roger L. Hunt in the District of Nevada and Michael H. Watson in the Southern District of Ohio (Cincinnati) ranked 2nd with 3 convicted in convictions.

Report Generated: March 5, 2013
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