Convictions for June 2016
Referring Agency: Internal Revenue Service
The latest available data from the Justice Department show that during June 2016 the government reported 129 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 35.8 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 only slightly down (-1.1%). 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 23.3 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 June 2016 was for "Fraud-Tax", accounting for 60.5 percent of convictions. Convictions were also filed for "Withheld by Govt from TRAC (FOIA challen" (12.4%), "Fraud-Identity Theft-Aggravated" (7%), "Drugs-Organized Crime Task Force" (4.7%), "Money Laundering-Other" (4.7%), "Theft-Government Property" (3.9%). See Figure 2.
Convictions in U.S. Magistrate Courts
Top Ranked Lead Charges
In June 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 June 2016, 129 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during June 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 June.
Top Ranked Lead Charges
Table 2 shows the top lead charges recorded in the convictions of matters filed in U.S. District Court during June 2016 referred by the Internal Revenue Service.
Lead Charge Count Rank 1yr ago 5yrs ago 26 USC 7206 - Fraud and False statements 22 1 1 2 More 26 USC 7201 - Attempt to evade or defeat tax 16 2 3 1 More 18 USC 287 - False, fictitious or fraudulent claims 9 3 5 5 More 18 USC 286 - Conspiracy to defraud the Government claims 8 4 2 6 More 18 USC 1028A - Aggravated Identity Theft 8 4 11 19 More 18 USC 371 - Conspiracy to commit offense or to defraud US 6 6 4 3 More 26 USC 7203 - Willful failure to file return, supply information 6 6 14 10 More 21 USC 846 - Attempt and conspiracy 5 8 12 12 More 18 USC 641 - Public money, property or records 4 9 6 31 More 18 USC 1028 - Fraud and related activity - id documents 4 9 14 17 More 26 USC 7202 - Willful failure to collect or pay over tax 4 9 10 11 More 31 USC 5324 - Structuring transactions to evade reporting requir 4 9 9 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. "Fraud and False statements" (Title 26 U.S.C Section 7206) was ranked 1 a year ago, while it was ranked 2 five years ago.
Ranked 2nd in frequency was the lead charge "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 1 five years ago.
Ranked 3rd was "False, fictitious or fraudulent claims" under Title 18 U.S.C Section 287. "False, fictitious or fraudulent claims" under Title 18 U.S.C Section 287 was ranked 5 a year ago, while it was ranked 5 five years ago.
Among these top ten lead charges, the one showing the greatest increase in convictions — up 108.3 percent — compared to one year ago was Title 18 U.S.C Section 1028 that involves " Fraud and related activity - id documents ". Compared to five years ago, the largest increase — 3600 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 47.6 percent — was " Conspiracy to defraud the Government claims " (Title 18 U.S.C Section 286 ). Compared to five years ago, the most significant decline in convictions — 31 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 June 2016 the Justice Department said the government obtained 48.2 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 Northern District of Illinois (Chicago) — with 8 convictions — was the most active during June 2016.
The Eastern District of New York (Brooklyn) ranked 2nd.
District of Colorado and Northern District of Florida (Pensacola) 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 June 2016 are shown in Table 4.
Judge Count Rank Walker, Mark Eaton Fla, N 6 1 More Jones, James Parker Virg, W 4 2 More Moore, Raymond Paul Colorado 3 3 More Winmill, B. Lynn Idaho 3 3 More Hillman, Timothy S. Mass 3 3 More Seybert, Joanna N. Y., E 3 3 More Mariani, Robert David Penn, M 3 3 More Sharp, Kevin Hunter Tenn, M 3 3 More Groh, Gina Marie W Virg, N 3 3 More Mueller, Kimberly Jo Cal, E 2 10 More Houston, John A. Cal, S 2 10 More Arguello, Christine M. Colorado 2 10 More Hall, James Randal Ga, S 2 10 More Kennelly, Matthew F. Ill, N 2 10 More Kapala, Frederick J. Ill, N 2 10 More Grimm, Paul W. Maryland 2 10 More White, Ronnie Lee Mo, E 2 10 More Adams, John R. Ohio, N 2 10 More Simon, Michael Howard Oregon 2 10 More Eddy, Cynthia Reed Penn, W 2 10 More Boyle, Jane J. Texas, N 2 10 More Smith, Walter Scott, Jr. Texas, W 2 10 More Peterson, James Donald Wisc, W 2 10 More Table 4. Top Ten Judges
A total of 15 out of the "top ten" judges were in districts which were in the top ten with the largest number of convictions , while the remaining 8 judges were from other districts. (Because of ties, there were a total of 23 judges in the "top ten" rankings.)
Judge Mark Eaton Walker in the Northern District of Florida (Pensacola) ranked 1st with 6 convicted in convictions.
Judge James Parker Jones in the Western District of Virginia (Roanoke) ranked 2nd with 4 convicted in convictions.
Judges Raymond Paul Moore in the District of Colorado, B. Lynn Winmill in the District of Idaho, Timothy S. Hillman in the District of Massachusetts, Joanna Seybert in the Eastern District of New York (Brooklyn), Robert David Mariani in the Middle District of Pennsylvania (Scranton), Kevin Hunter Sharp in the Middle District of Tennessee (Nashville) and Gina Marie Groh in the Northern District of West Virginia (Wheeling) ranked 3rd with 3 convicted in convictions.
Report Generated: August 5, 2016
