Convictions for July 2013

Referring Agency: Internal Revenue Service

Number Latest Month 103
Percent Change from previous month -2.8
Percent Change from 1 year ago 22.6
Percent Change from 5 years ago (Including Magistrate Court) 25.0
Percent Change from 5 years ago (Excluding Magistrate Court) 26.0
Table 1: Criminal Convictions

The latest available data from the Justice Department show that during July 2013 the government reported 103 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 down 2.8% 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 up (22.6 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 25 percent from levels reported in 2008.

Plot of _FREQ_ by FYMONDT

Figure 1: Monthly trends in convictions

The increase 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 July 2013 was for "Fraud-Tax", accounting for 47.6 percent of convictions. Convictions were also filed for "Withheld by Govt from TRAC (FOIA challen" (10.7%), " Theft-Government Property" (7.8%), "Fraud-Financial Institution" (5.8%), "Money Laundering-Other" (5.8%), "Drugs-Organized Crime Task Force" (2.9%), "Fraud-Identity Theft-Other" (2.9%). See Figure 2.

Pie chart of progcatlabel

Figure 2: Specific types of convictions

Convictions in U.S. Magistrate Courts

Top Ranked Lead Charges

In July 2013, 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 July 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 100 percent of all magistrate convictions in July.

Convictions in U.S. District Courts

In July 2013, 102 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during July 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 July.

Top Ranked Lead Charges

Table 2 shows the top lead charges recorded in the convictions of matters filed in U.S. District Court during July 2013referred 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 13 2 More
18 USC 641 - Public money, property or records 11 3 More
18 USC 371 - Conspiracy to commit offense or to defraud US 7 4 More
18 USC 1028 - Fraud and related activity - id documents 4 5 More
31 USC 5324 - Structuring transactions to evade reporting requir 4 5 More
18 USC 286 - Conspiracy to defraud the Government claims 3 7 More
18 USC 287 - False, fictitious or fraudulent claims 3 7 More
18 USC 1343 - Fraud by wire, radio, or television 3 7 More
21 USC 841 - Drug Abuse Prevention & Control-Prohibited acts A 3 7 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 "Public money, property or records" under Title 18 U.S.C Section 641.

Top Ranked Judicial Districts

In July 2013 the Justice Department said the government obtained 39.9 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 9 1 More
Puer Rico 7 2 More
N. J. 6 3 More
Texas, S 6 3 More
Fla, M 5 5 More
N. Y., S 5 5 More
Cal, C 4 7 More
Ill, N 4 7 More
Ohio, S 4 7 More
Arizona 3 10 More
Cal, N 3 10 More
Ill, S 3 10 More
Mo, E 3 10 More
N. Y., W 3 10 More
Table 3: Top 10 districts

  • The Southern District of Florida (Miami)—with 9 convictions—was the most active during July 2013.

  • The District of Puerto Rico ranked 2nd.

  • District of New Jersey and Southern District of Texas (Houston) 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 July 2013 are shown in Table 4.

Judge Count Rank  
Dominguez, Daniel R. Puer Rico 3 1 More
Hanen, Andrew S. Texas, S 3 1 More
Fischer, Dale S. Cal, C 2 3 More
Hinkle, Robert Lewis Fla, N 2 3 More
Moreno, Federico A. Fla, S 2 3 More
Zloch, William J. Fla, S 2 3 More
Kapala, Frederick J. Ill, N 2 3 More
Reagan, Michael Joseph Ill, S 2 3 More
Fleissig, Audrey Goldstein Mo, E 2 3 More
Wigenton, Susan Davis N. J. 2 3 More
Siragusa, Charles J. N. Y., W 2 3 More
McKibben, Howard D. Nevada 2 3 More
Cerezo, Carmen Consuelo Puer Rico 2 3 More
Delgado-Colon, Aida M. Puer Rico 2 3 More
McBryde, John H. Texas, N 2 3 More
Table 4: Top 10 judges

A total of 12 out of the "top ten" judges were in districts which were in the top ten with the largest number of convictions , while the remaining 3 judges were from other districts. (Because of ties, there were a total of 15 judges in the "top ten" rankings.)

  • Judges Daniel R. Dominguez in the District of Puerto Rico and Andrew S. Hanen in the Southern District of Texas (Houston) ranked 1st with 3 convicted in convictions.

  • Judges Dale S. Fischer in the Central District of California (Los Angeles), Robert Lewis Hinkle in the Northern District of Florida (Pensacola), Federico A. Moreno in the Southern District of Florida (Miami), William J. Zloch in the Southern District of Florida ( Miami), Frederick J. Kapala in the Northern District of Illinois (Chicago), Michael Joseph Reagan in the Southern District of Illinois (East St. Louis), Audrey Goldstein Fleissig in the Eastern District of Missouri (St. Louis), Susan Davis Wige ranked 3rd with 2 convicted in convictions.

Report Generated: September 23, 2013
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