Convictions for March 2008
Referring Agency: Internal Revenue Service
The latest available data from the Justice Department show that during March 2008 the government reported 121 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 49.4% 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 2008 convictions of this type are compared with those of the same period in the previous year, the number of convictions was up (12.1 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 21.9 percent from levels reported in 2003.
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. 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 March 2008 was for "Fraud-Tax", accounting for 49.6 percent of convictions. Convictions were also filed for "Withheld by Govt from TRAC (FOIA challen" (10.7%), " Drugs-Organized Crime Task Force" (9.9%), "Money Laundering-Other" (7.4%), "Fraud-Other" (6.6%), "Fraud-Corporate" (2.5%). See Figure 2.
Convictions in U.S. Magistrate Courts
Top Ranked Lead Charges
In March 2008, 1 percent of cases for these matters took place in U.S. Magistrate Courts which handle less serious misdemeanor cases, including what are called "petty offenses." In the magistrate courts in March the most frequently cited lead charge was Title 26 U.S.C Section 7213 involving the "Unauthorized disclosure of information". This was the lead charge for 100 percent of all magistrate convictions in March.
Convictions in U.S. District Courts
Top Ranked Lead Charges
Table 2 shows the top lead charges recorded in the convictions of matters filed in U.S. District Court during March 2008referred by the Internal Revenue Service.
Lead Charge Count Rank 1yr ago 5yrs ago 26 USC 7201 - Attempt to evade or defeat tax 21 1 2 2 More 26 USC 7206 - Fraud and False statements 16 2 1 1 More 18 USC 287 - False, fictitious or fraudulent claims 9 3 5 6 More 18 USC 371 - Conspiracy to commit offense or to defraud US 9 3 4 5 More 31 USC 5324 - Structuring transactions to evade reporting requir 8 5 11 13 More 18 USC 1956 - Laundering of monetary instruments 7 6 3 3 More 18 USC 1341 - Mail Fraud - Frauds and swindles 5 7 9 10 More 26 USC 7203 - Willful failure to file return, supply information 5 7 6 7 More 18 USC 1343 - Fraud by wire, radio, or television 4 9 14 10 More 18 USC 1955 - Prohibition of illegal gambling businesses 4 9 13 12 More
Table 2: Top charges for convictions
"Attempt to evade or defeat tax" (Title 26 U.S.C Section 7201) was the most frequent recorded lead charge. "Attempt to evade or defeat tax" (Title 26 U.S.C Section 7201) was ranked 2 a year ago, while it was the 2 most frequently invoked 5 years ago..
Ranked 2nd in frequency was the lead charge "Fraud and False statements" under Title 26 U.S.C Section 7206. "Fraud and False statements" under Title 26 U.S.C Section 7206 was ranked 1 a year ago, while it was the 1 most frequently invoked 5 years ago..
Ranked 3rd were "False, fictitious or fraudulent claims" under Title 18 U.S.C Section 287 and "Conspiracy to commit offense or to defraud US" under Title 18 U.S.C Section 371. "False, fictitious or fraudulent claims" under Title 18 U.S.C Section 287 was ranked 5 a year ago, while it was the 6 most frequently invoked 5 years ago.."Conspiracy to commit offense or to defraud US" under Title 18 U.S.C Section 371 was ranked 4 a year ago, while it was the 5 most frequently invoked 5 years ago..
Among these top ten lead charges, the one showing the greatest increase in convictions—up 177.8 percent—compared to one year ago was Title 31 U.S.C Section 5324 that involves " Structuring transactions to evade reporting requir ". This was the same statute that had the largest increase—257.1 %—when compared with five years ago.
Again among the top ten lead charges, the one showing the sharpest decline in convictions compared to one year ago—down 37.5 percent—was Prohibition of illegal gambling businesses (Title 18 U.S.C Section 1955 ). This was the same statute that had the largest decrease— 37.5 %—when compared with five years ago.
Top Ranked Judicial Districts
In March 2008 the Justice Department said the government obtained 48.1 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 Southern District of Florida (Miami) and District of Massachusetts—with 8 convictions—were the most active during March 2008.
District of Maryland and Eastern District of North Carolina (Raleigh) 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 March 2008 are shown in Table 4.
Judge Count Rank Boyle, Terrence William N Car, E 6 1 More Herlong, Henry Michael Jr. S Car 5 2 More Zloch, William J. Fla, S 4 3 More Selna, James V. Cal, C 3 4 More Lawson, Hugh Ga, M 3 4 More Tauro, Joseph Louis Mass 3 4 More Woodlock, Douglas Preston Mass 3 4 More Dorsey, Peter Collins Conn 2 8 More Thrash, Thomas W. Jr. Ga, N 2 8 More Moran, James Byron Ill, N 2 8 More Nickerson, William M. Maryland 2 8 More Enslen, Richard Alan Mich, W 2 8 More Montgomery, Ann D. Minnesota 2 8 More Wingate, Henry Travillion Miss, S 2 8 More Irenas, Joseph Eron N. J. 2 8 More Feuerstein, Sandra J. N. Y., E 2 8 More Schwab, Arthur J. Penn, W 2 8 More Solis, Jorge Antonio Texas, N 2 8 More Rodriguez, Xavier Texas, W 2 8 More Chambers, Robert Charles W Virg, S 2 8 More
Table 4: Top 10 judges
A total of 10 out of the "top ten" judges were in districts which were in the top ten with the largest number of convictions , while the remaining 10 judges were from other districts. (Because of ties, there were a total of 20 judges in the "top ten" rankings.)
Judge Terrence William Boyle in the Eastern District of North Carolina (Raleigh) ranked 1st with 6 convicted in convictions.
Judge Henry Michael Herlong Jr. in the District of South Carolina ranked 2nd with 5 convicted in convictions.
Judge William J. Zloch in the Southern District of Florida (Miami) ranked 3rd with 4 convicted in convictions.
