Prosecutions for May 2013

Referring Agency: Internal Revenue Service

Number Latest Month 146
Percent Change from previous month -28.4
Percent Change from 1 year ago 33.0
Percent Change from 5 years ago (Including Magistrate Court) 55.1
Percent Change from 5 years ago (Excluding Magistrate Court) 48.6
Table 1: Criminal Prosecutions

The latest available data from the Justice Department show that during May 2013 the government reported 146 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 down 28.4% 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 (33 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 55.1 percent from levels reported in 2008.

Plot of _FREQ_ by FYMONDT

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 May 2013 was for "Fraud-Tax", accounting for 54.8 percent of prosecutions. Prosecutions were also filed for "Withheld by Govt from TRAC (FOIA challen" (17.8%), " Fraud-Federal Program" (3.4%), "Money Laundering-Other" (3.4%), "Fraud-Other" (2.7%), "Fraud-Securities" (2.7%), "Drugs-Organized Crime Task Force" (2.1%), "Fraud-Identity Theft-Aggravated" (2.1%). See Figure 2.

Pie chart of progcatlabel

Figure 2: Specific types of prosecutions

Prosecutions in U.S. Magistrate Courts

Top Ranked Lead Charges

In May 2013, 20 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 May the most frequently cited lead charge was Title 18 U.S.C Section 641 involving the "Public money, property or records". This was the lead charge for 30 percent of all magistrate filings in May.

Prosecutions in U.S. District Courts

In May 2013, 126 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during May there were an additional 7 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 May.

Top Ranked Lead Charges

Table 2 shows the top lead charges recorded in the prosecutions of matters filed in U.S. District Court during May 2013referred by the Internal Revenue Service.

Lead Charge Count Rank  
26 USC 7201 - Attempt to evade or defeat tax 18 1 More
26 USC 7206 - Fraud and False statements 14 2 More
18 USC 286 - Conspiracy to defraud the Government claims 12 3 More
18 USC 371 - Conspiracy to commit offense or to defraud US 10 4 More
18 USC 1341 - Mail Fraud - Frauds and swindles 9 5 More
18 USC 287 - False, fictitious or fraudulent claims 8 6 More
18 USC 1343 - Fraud by wire, radio, or television 5 7 More
18 USC 641 - Public money, property or records 4 8 More
26 USC 7203 - Willful failure to file return, supply information 3 9 More
31 USC 5324 - Structuring transactions to evade reporting requir 3 9 More
Table 2: Top charges filed

  • "Attempt to evade or defeat tax" (Title 26 U.S.C Section 7201) was the most frequent recorded lead charge.

  • Ranked 2nd in frequency was the lead charge "Fraud and False statements" under Title 26 U.S.C Section 7206.

  • Ranked 3rd was "Conspiracy to defraud the Government claims" under Title 18 U.S.C Section 286.

Top Ranked Judicial Districts

In May 2013 the Justice Department said the government brought 52 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.

Judicial District Count Rank  
Fla, M 9 1 More
Fla, S 7 2 More
Tenn, E 7 2 More
Tenn, M 7 2 More
Ohio, S 6 5 More
Minnesota 5 6 More
Idaho 4 7 More
N. Y., W 4 7 More
Penn, W 4 7 More
Cal, C 3 10 More
Cal, N 3 10 More
Colorado 3 10 More
Ga, N 3 10 More
Guam 3 10 More
Ind, N 3 10 More
N. Y., N 3 10 More
N. Y., S 3 10 More
Texas, S 3 10 More
Table 3: Top 10 districts

  • The Middle District of Florida (Tampa)—with 9 prosecutions—was the most active during May 2013.

  • The Southern District of Florida (Miami), Eastern District of Tennessee (Knoxville) and Middle District of Tennessee (Nashville) ranked 2nd.

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 May 2013 are shown in Table 4.

Judge Count Rank  
Sharp, Kevin Hunter Tenn, M 7 1 More
Varlan, Thomas A. Tenn, E 5 2 More
Ericksen, Joan N. Minnesota 4 3 More
Kane, John L., Jr. Colorado 3 4 More
Merryday, Steven Douglas Fla, M 3 4 More
Manglona, Ramona V. Guam 3 4 More
Winmill, B. Lynn Idaho 3 4 More
Skretny, William M. N. Y., W 3 4 More
Hughes, Lynn Nettleton Texas, S 3 4 More
Burgess, Timothy Mark Alaska 2 10 More
Howard, Marcia Morales Fla, M 2 10 More
Chappell, Sheri Polster Fla, M 2 10 More
Walker, Mark Eaton Fla, N 2 10 More
Ungaro, Ursula Mancusi Fla, S 2 10 More
Cohn, James I. Fla, S 2 10 More
Treadwell, Marc Thomas Ga, M 2 10 More
Simon, Philip P. Ind, N 2 10 More
Quarles, William D., Jr. Maryland 2 10 More
Starrett, Keith Miss, S 2 10 More
Haddon, Sam E. Montana 2 10 More
McAvoy, Thomas James N. Y., N 2 10 More
Marrero, Victor N. Y., S 2 10 More
Dlott, Susan J. Ohio, S 2 10 More
Gibson, Kim R. Penn, W 2 10 More
Table 4: Top 10 judges

A total of 18 out of the "top ten" judges were in districts which were in the top ten with the largest number of filings , while the remaining 6 judges were from other districts. (Because of ties, there were a total of 24 judges in the "top ten" rankings.)

  • Judge Kevin Hunter Sharp in the Middle District of Tennessee (Nashville) ranked 1st with 7 defendants in cases.

  • Judge Thomas A. Varlan in the Eastern District of Tennessee (Knoxville) ranked 2nd with 5 defendants in cases.

  • Judge Joan N. Ericksen in the District of Minnesota ranked 3rd with 4 defendants in cases.

Report Generated: July 22, 2013
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