Prosecutions for May 2016
Referring Agency: Internal Revenue Service
The latest available data from the Justice Department show that during May 2016 the government reported 77 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 52.5 percent 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 2016 prosecutions of this type are compared with those of the same period in the previous year, the number of filings was down (-22.1%). Prosecutions over the past year are still much lower than they were five years ago. Overall, the data show that prosecutions of this type are down 9.8 percent from levels reported in 2011.
The decrease 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 2016 was for "Fraud-Tax", accounting for 57.1 percent of prosecutions. Prosecutions were also filed for "Withheld by Govt from TRAC (FOIA challen" (29.9%), "Fraud-Other" (3.9%), "Money Laundering-Other" (2.6%). See Figure 2.
Prosecutions in U.S. Magistrate Courts
Top Ranked Lead Charges
In May 2016, 3 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 "Public money, property or records". This was the lead charge for 33.3 percent of all magistrate filings in May.
Prosecutions in U.S. District Courts
In May 2016, 74 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 2016 referred by the Internal Revenue Service.
Lead Charge Count Rank 26 USC 7201 - Attempt to evade or defeat tax 9 1 More 18 USC 371 - Conspiracy to commit offense or to defraud US 8 2 More 26 USC 7206 - Fraud and False statements 8 2 More 18 USC 287 - False, fictitious or fraudulent claims 4 4 More 18 USC 1028 - Fraud and related activity - id documents 4 4 More 26 USC 7203 - Willful failure to file return, supply information 4 4 More 18 USC 641 - Public money, property or records 3 7 More 26 USC 7202 - Willful failure to collect or pay over tax 3 7 More 18 USC 1709 - Theft of mail matter by officer or employee 2 9 More 18 USC 1962 - RICO - prohibited activities 2 9 More 31 USC 5324 - Structuring transactions to evade reporting requir 2 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 were the lead charges "Conspiracy to commit offense or to defraud US" under Title 18 U.S.C Section 371 and "Fraud and False statements" under Title 26 U.S.C Section 7206.
Top Ranked Judicial Districts
In May 2016 the Justice Department said the government brought 30.2 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.
The Eastern District of New York (Brooklyn) — with 9 prosecutions — was the most active during May 2016.
The Middle District of Florida (Tampa) and Southern District of Florida (Miami) 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 2016 are shown in Table 4.
Judge Count Rank Mueller, Kimberly Jo Cal, E 2 1 More Nunley, Troy Lynne Cal, E 2 1 More Lazzara, Richard A. Fla, M 2 1 More Davis, Brian Jordan Fla, M 2 1 More Williams, Kathleen Mary Fla, S 2 1 More Gayles, Darrin Phillip Fla, S 2 1 More Land, Clay D. Ga, M 2 1 More Dearie, Raymond Joseph N. Y., E 2 1 More Spatt, Arthur Donald N. Y., E 2 1 More Graham, James L. Ohio, S 2 1 More Groh, Gina Marie W Virg, N 2 1 More Table 4. Top Ten Judges
A total of 9 out of the "top ten" judges were in districts which were in the top ten with the largest number of filings , while the remaining 2 judges were from other districts. (Because of ties, there were a total of 11 judges in the "top ten" rankings.)
Judges Kimberly Jo Mueller in the Eastern District of California (Sacramento), Troy Lynne Nunley in the Eastern District of California (Sacramento), Richard A. Lazzara in the Middle District of Florida (Tampa), Brian Jordan Davis in the Middle District of Florida (Tampa), Kathleen Mary Williams in the Southern District of Florida (Miami), Darrin Phillip Gayles in the Southern District of Florida (Miami), Clay D. Land in the Middle District of Georgia (Macon), Raymond Joseph Dearie in the Eastern Distri ranked 1st with 2 defendants in cases.
Report Generated: July 15, 2016
