Convictions for July 2016
Referring Agency: Internal Revenue Service
The latest available data from the Justice Department show that during July 2016 the government reported 115 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 8 percent 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 2016 convictions of this type are compared with those of the same period in the previous year, the number of convictions was up (2.4%). 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 27.4 percent from levels reported in 2011.
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 2016 was for "Fraud-Tax", accounting for 49.6 percent of convictions. Convictions were also filed for "Withheld by Govt from TRAC (FOIA challen" (16.5%), "Money Laundering-Other" (9.6%), "Fraud-Other" (2.6%), "Fraud-Other Business" (2.6%), "Money Laundering-Drug" (2.6%). See Figure 2.
Convictions in U.S. Magistrate Courts
Top Ranked Lead Charges
In July 2016, no 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.
Convictions in U.S. District Courts
In July 2016, 115 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 2016 referred by the Internal Revenue Service.
Lead Charge Count Rank 1yr ago 5yrs ago 26 USC 7206 - Fraud and False statements 25 1 1 1 More 18 USC 286 - Conspiracy to defraud the Government claims 9 2 2 7 More 26 USC 7201 - Attempt to evade or defeat tax 8 3 3 2 More 18 USC 371 - Conspiracy to commit offense or to defraud US 5 4 4 3 More 18 USC 1956 - Laundering of monetary instruments 5 4 7 4 More 18 USC 1029 - Fraud and related activity - access devices 4 6 21 - More 18 USC 1343 - Fraud by wire, radio, or television 4 6 8 8 More 26 USC 7202 - Willful failure to collect or pay over tax 4 6 11 9 More 18 USC 641 - Public money, property or records 3 9 6 31 More 18 USC 1028A - Aggravated Identity Theft 3 9 10 31 More 18 USC 1955 - Prohibition of illegal gambling businesses 3 9 18 - More 21 USC 846 - Attempt and conspiracy 3 9 11 11 More 31 USC 5324 - Structuring transactions to evade reporting requir 3 9 9 6 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. "Fraud and False statements" (Title 26 U.S.C Section 7206) was ranked 1 a year ago, while it was ranked 1 five years ago.
Ranked 2nd in frequency was the lead charge "Conspiracy to defraud the Government claims" under Title 18 U.S.C Section 286. "Conspiracy to defraud the Government claims" under Title 18 U.S.C Section 286 was ranked 2 a year ago, while it was ranked 7 five years ago.
Ranked 3rd was "Attempt to evade or defeat tax" under Title 26 U.S.C Section 7201. "Attempt to evade or defeat tax" under Title 26 U.S.C Section 7201 was ranked 3 a year ago, while it was ranked 2 five years ago.
Among these top ten lead charges, the one showing the greatest increase in convictions — up 275 percent — compared to one year ago was Title 18 U.S.C Section 1029 that involves " Fraud and related activity - access devices ". Compared to five years ago, the largest increase — 2900 percent — was registered for convictions under " Public money, property or records " (Title 18 U.S.C Section 641 ).
Again among the top ten lead charges, the one showing the sharpest decline in convictions compared to one year ago — down 50 percent — was " Prohibition of illegal gambling businesses " (Title 18 U.S.C Section 1955 ). Compared to five years ago, the most significant decline in convictions — 30.4 percent — was for convictions where the lead charge was " Attempt to evade or defeat tax " (Title 26 U.S.C Section 7201 ).
Top Ranked Judicial Districts
In July 2016 the Justice Department said the government obtained 42.9 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.
The Eastern District of New York (Brooklyn) — with 16 convictions — was the most active during July 2016.
The Northern District of Ohio (Cleveland) ranked 2nd.
Southern District of Florida (Miami) 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 July 2016 are shown in Table 4.
Judge Count Rank Boyko, Christopher A. Ohio, N 6 1 More Bramlette, David C., III Miss, S 5 2 More Spatt, Arthur Donald N. Y., E 4 3 More Frost, Gregory L. Ohio, S 4 3 More O'Grady, Liam Virg, E 4 3 More Herndon, David R. Ill, S 3 6 More O'Meara, John Corbett Mich, E 3 6 More Feuerstein, Sandra J. N. Y., E 3 6 More Sharpe, Gary L. N. Y., N 3 6 More Varlan, Thomas A. Tenn, E 3 6 More Table 4. Top Ten Judges
All 10 of the "top ten" judges were in districts which were in the top ten with the largest number of convictions.
Judge Christopher A. Boyko in the Northern District of Ohio (Cleveland) ranked 1st with 6 convicted in convictions.
Judge David C. Bramlette, III in the Southern District of Mississippi (Jackson) ranked 2nd with 5 convicted in convictions.
Judges Arthur Donald Spatt in the Eastern District of New York (Brooklyn), Gregory L. Frost in the Southern District of Ohio (Cincinnati) and Liam O'Grady in the Eastern District of Virginia (Alexandria) ranked 3rd with 4 convicted in convictions.
Report Generated: August 30, 2016
