Convictions for May 2013

Referring Agency: Internal Revenue Service

Number Latest Month 154
Percent Change from previous month 37.5
Percent Change from 1 year ago 11.6
Percent Change from 5 years ago (Including Magistrate Court) 31.9
Percent Change from 5 years ago (Excluding Magistrate Court) 33.1
Table 1: Criminal Convictions

The latest available data from the Justice Department show that during May 2013 the government reported 154 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 37.5% 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 2013 convictions of this type are compared with those of the same period in the previous year, the number of convictions was up (11.6 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 31.9 percent from levels reported in 2008.

Plot of _FREQ_ by FYMONDT

Figure 1: Monthly trends in convictions

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 May 2013 was for "Fraud-Tax", accounting for 57.8 percent of convictions. Convictions were also filed for "Withheld by Govt from TRAC (FOIA challen" (10.4%), " Fraud-Financial Institution" (4.5%), "Fraud-Other Business" (4.5%), "Money Laundering-Other" (3.9%), "Drugs-Organized Crime Task Force" (3.2%), "Fraud-Mortgage" (3.2%). See Figure 2.

Pie chart of progcatlabel

Figure 2: Specific types of convictions

Convictions in U.S. Magistrate Courts

Top Ranked Lead Charges

In May 2013, 1 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 26 U.S.C Section 7203 involving the "Willful failure to file return, supply information". This was the lead charge for 100 percent of all magistrate convictions in May.

Convictions in U.S. District Courts

In May 2013, 153 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during May 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 May.

Top Ranked Lead Charges

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

Lead Charge Count Rank 1yr ago 5yrs ago  
26 USC 7206 - Fraud and False statements 29 1 1 1 More
26 USC 7201 - Attempt to evade or defeat tax 23 2 2 2 More
18 USC 286 - Conspiracy to defraud the Government claims 14 3 10 10 More
18 USC 287 - False, fictitious or fraudulent claims 10 4 6 4 More
26 USC 7203 - Willful failure to file return, supply information 8 5 11 8 More
18 USC 510 - Forging endorsements on Treasury checks, bonds se 7 6 - - More
18 USC 1956 - Laundering of monetary instruments 7 6 4 5 More
18 USC 371 - Conspiracy to commit offense or to defraud US 6 8 3 3 More
26 USC 7202 - Willful failure to collect or pay over tax 6 8 14 15 More
18 USC 1341 - Mail Fraud - Frauds and swindles 4 10 5 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 1 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 2 a year ago, while it was ranked 2 five years ago.

  • Ranked 3rd was "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 10 a year ago, while it was ranked 10 five years ago.

Among these top ten lead charges, the one showing the greatest increase in convictions—up 205.6 percent—compared to one year ago was Title 18 U.S.C Section 286 that involves " Conspiracy to defraud the Government claims ". This was the same statute that had the largest increase—292.9 %—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 34.8 percent—was Conspiracy to commit offense or to defraud US (Title 18 U.S.C Section 371 ). This was the same statute that had the largest decrease— 26.8 %—when compared with five years ago.

Top Ranked Judicial Districts

In May 2013 the Justice Department said the government obtained 59.8 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.


Judicial District Count Rank  
Fla, S 13 1 More
Cal, C 12 2 More
Penn, E 8 3 More
Fla, N 7 4 More
Cal, N 6 5 More
Mich, W 6 5 More
Ohio, S 6 5 More
Ga, M 5 8 More
Mass 5 8 More
Cal, S 4 10 More
Mich, E 4 10 More
N Car, E 4 10 More
Table 3: Top 10 districts

  • The Southern District of Florida (Miami)—with 13 convictions—was the most active during May 2013.

  • The Central District of California (Los Angeles) ranked 2nd.

  • Eastern District of Pennsylvania (Philadelphia) 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 May 2013 are shown in Table 4.

Judge Count Rank  
Sands, W[illie] Louis Ga, M 5 1 More
Dimitrouleas, William P. Fla, S 4 2 More
Tucker, Josephine Staton Cal, C 3 3 More
Hinkle, Robert Lewis Fla, N 3 3 More
Cooke, Marcia G. Fla, S 3 3 More
Saylor, F. Dennis, IV Mass 3 3 More
Flanagan, Louise W. N Car, E 3 3 More
Stengel, Lawrence F. Penn, E 3 3 More
Thompson, Myron Herbert Ala, M 2 9 More
Fischer, Dale S. Cal, C 2 9 More
Armstrong, Saundra Brown Cal, N 2 9 More
Chen, Edward Milton Cal, N 2 9 More
Benitez, Roger T. Cal, S 2 9 More
Battaglia, Anthony M. Cal, S 2 9 More
Arterton, Janet Bond Conn 2 9 More
Collier, Lacey A. Fla, N 2 9 More
Vinson, Clyde Roger Fla, N 2 9 More
Graham, Donald L. Fla, S 2 9 More
Lenard, Joan A. Fla, S 2 9 More
Forrester, J. Owen Ga, N 2 9 More
Saris, Patti B. Mass 2 9 More
Bell, Robert Holmes Mich, W 2 9 More
Jonker, Robert James Mich, W 2 9 More
Neff, Janet T. Mich, W 2 9 More
Sargus, Edmund A., Jr. Ohio, S 2 9 More
Baylson, Michael M. Penn, E 2 9 More
Phillips, Thomas W. Tenn, E 2 9 More
Conley, William Martin Wisc, W 2 9 More
Table 4: Top 10 judges

A total of 23 out of the "top ten" judges were in districts which were in the top ten with the largest number of convictions , while the remaining 5 judges were from other districts. (Because of ties, there were a total of 28 judges in the "top ten" rankings.)

  • Judge W[illie] Louis Sands in the Middle District of Georgia (Macon) ranked 1st with 5 convicted in convictions.

  • Judge William P. Dimitrouleas in the Southern District of Florida (Miami) ranked 2nd with 4 convicted in convictions.

  • Judges Josephine Staton Tucker in the Central District of California (Los Angeles), Robert Lewis Hinkle in the Northern District of Florida (Pensacola), Marcia G. Cooke in the Southern District of Florida (Miami), F. Dennis Saylor, IV in the District of Massachus etts, Louise W. Flanagan in the Eastern District of North Carolina (Raleigh) and Lawrence F. Stengel in the Eastern District of Pennsylvania (Philadelphia) ranked 3rd with 3 convicted in convictions.

Report Generated: July 22, 2013
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