Prosecutions for March 2013
Referring Agency: Internal Revenue Service
Table 1: Criminal Prosecutions
The latest available data from the Justice Department show that during March 2013 the government reported 161 new prosecutions 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 1.3% over the previous month.
The comparisons of the number of defendants charged 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 prosecutions of this type are compared with those of the same period in
the previous year, the number of filings was up (42.5 percent).
Prosecutions over the past year are still much higher than they were five years ago.
Overall, the data show that prosecutions of this type are up 53.2 percent from levels reported in 2008.
Figure 1: Monthly trends in prosecutions
The increase from the levels five years ago in prosecutions for these matters is shown more clearly in Figure 1.
The vertical bars in Figure 1
represent the number of prosecutions 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 prosecutions of these matters in March 2013 was for "Fraud-Tax", accounting for 36 percent of prosecutions. Prosecutions were also filed for "Withheld by Govt from TRAC (FOIA challen" (30.4%), "
Money Laundering-Other" (8.7%), "Fraud-Identity Theft-Aggravated" (4.3%), "Drugs-Drug Trafficking" (3.7%), "Fraud-Other" (3.7%), "Fraud-Financial Institution" (3.1%), "Other Criminal Prosecutions" (3.1%).
See Figure 2.
Figure 2: Specific types of prosecutions
Prosecutions in U.S. Magistrate Courts
Top Ranked Lead Charges
In March 2013, 12 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 March the most frequently cited lead charge was
Title 18 U.S.C Section 1512 involving the "Tampering with a witness, victim, or an informant". This was the lead charge
for 16.7 percent of all magistrate filings in March.
Prosecutions in U.S. District Courts
In March 2013, 149 defendants in new cases
for these matters were charged in the U.S. District Courts. In addition during March there
were an additional 8 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 March.
Top Ranked Lead Charges
Table 2 shows the top lead charges recorded in the prosecutions of matters
filed in U.S. District Court during March 2013referred by the Internal Revenue Service.
Table 2: Top charges filed
"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 2 a year ago, while it was ranked 2 five years ago.
Ranked 2nd in frequency was the lead charge "Conspiracy to commit offense or to defraud US" under Title 18 U.S.C Section 371.
"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 ranked 3 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 3 a year ago, while it was ranked 5 five years ago.
Among these top ten lead charges, the one showing the greatest
increase in prosecutions—up 800 percent—compared to one year ago was Title 18 U.S.C Section 641
that involves " Public money, property or records
Compared to five years ago, the largest increase—650 percent—was registered for
prosecutions under " Fraud and related activity - id documents
" (Title 18 U.S.C Section 1028 ).
Again among the top ten lead charges, the one showing the sharpest
decline in prosecutions compared to one year ago—down 72.2 percent—was
Attempt and conspiracy
(Title 21 U.S.C Section 846 ).
This was the same statute that had the largest decrease— 44.4 %—when compared with five years ago.
Top Ranked Judicial Districts
In March 2013 the Justice Department said the government brought 61.4 prosecutions for every ten million people in the United States.
Understandably, there is great variation in the number of prosecutions that are filed in each of the nation's ninety-four federal judicial districts.
The districts registering the
largest number of prosecutions of this type last month are shown in Table 3.
Table 3: Top 10 districts
The District of Alaska and Central District of California (Los Angeles)—with 11 prosecutions—were the most active during March 2013.
Middle District of Alabama (Montgomery) 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 of this type during March 2013 are shown in Table 4.
A total of 6 out of the "top ten" judges were in districts which were in the top ten with the largest number of filings , while the remaining 4 judges were from other districts.
Judge Ralph R. Beistline in the District of Alaska ranked 1st with 10 defendants in cases.
Judges Marco Antonio Hernandez in the District of Oregon and David Nuffer in the District of Utah ranked 2nd with 4 defendants in cases.
Report Generated: May 9, 2013