Prosecutions for October 2012

Referring Agency: Internal Revenue Service

Number Latest Month 162
Percent Change from previous month -3.6
Percent Change from 1 year ago 7.6
Percent Change from 5 years ago (Including Magistrate Court) 40.5
Percent Change from 5 years ago (Excluding Magistrate Court) 40.0
Table 1: Criminal Prosecutions

The latest available data from the Justice Department show that during October 2012 the government reported 162 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 3.6% 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 2012 prosecutions of this type are compared with those of the same period in the previous year, the number of filings was up (7.6 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 40.5 percent from levels reported in 2007.

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 October 2012 was for "Fraud-Tax", accounting for 38.9 percent of prosecutions. Prosecutions were also filed for "Withheld by Govt from TRAC (FOIA challen" (30.9%), " Money Laundering-Other" (6.2%), "Fraud-Other" (3.7%), "Fraud-Other Business" (2.5%), "Theft-Government Property" (2.5%). See Figure 2.

Pie chart of progcatlabel

Figure 2: Specific types of prosecutions

Prosecutions in U.S. Magistrate Courts

Top Ranked Lead Charges

In October 2012, 17 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 October the most frequently cited lead charge was Title 21 U.S.C Section 846 involving the "Attempt and conspiracy". This was the lead charge for 23.5 percent of all magistrate filings in October.

Prosecutions in U.S. District Courts

In October 2012, 145 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during October 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 October.

Top Ranked Lead Charges

Table 2 shows the top lead charges recorded in the prosecutions of matters filed in U.S. District Court during October 2012referred by the Internal Revenue Service.

Lead Charge Count Rank  
18 USC 287 - False, fictitious or fraudulent claims 14 1 More
26 USC 7201 - Attempt to evade or defeat tax 14 1 More
26 USC 7206 - Fraud and False statements 12 3 More
18 USC 1956 - Laundering of monetary instruments 8 4 More
18 USC 371 - Conspiracy to commit offense or to defraud US 6 5 More
18 USC 286 - Conspiracy to defraud the Government claims 5 6 More
18 USC 1344 - Bank Fraud 4 7 More
26 USC 7203 - Willful failure to file return, supply information 4 7 More
18 USC 1028 - Fraud and related activity - id documents 3 9 More
18 USC 1029 - Fraud and related activity - access devices 3 9 More
18 USC 1343 - Fraud by wire, radio, or television 3 9 More
18 USC 1957 - Monetary transactions w/property from unlawful act 3 9 More
31 USC 5324 - Structuring transactions to evade reporting requir 3 9 More
Table 2: Top charges filed

  • "False, fictitious or fraudulent claims" (Title 18 U.S.C Section 287) and "Attempt to evade or defeat tax" (Title 26 U.S.C Section 7201) were the most frequent recorded lead charges.

  • Ranked 3rd was "Fraud and False statements" under Title 26 U.S.C Section 7206.

Top Ranked Judicial Districts

In October 2012 the Justice Department said the government brought 56.7 prosecutions for every ten million people in the United States.

Understandably, there is great variation in the per capita 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 per capita for these matters last month are shown in Table 3. Districts must have at least 5 prosecutions to receive a ranking.

Judicial District Percapita Count Rank 1yr ago 5yrs ago  
Fla, S 576 32 1 2 13 More
Ken, E 554 10 2 28 - More
Fla, N 349 5 3 53 58 More
Ind, N 282 6 4 25 39 More
Nevada 227 5 5 28 58 More
Mo, E 206 5 6 66 30 More
N. Y., E 160 11 7 8 24 More
Cal, C 32 5 8 1 4 More
Table 3: Top 10 districts (per ten million people)

  • The Southern District of Florida (Miami)—with 576 prosecutions as compared with 56.7 prosecutions per ten million population in the United States—was the most active during October 2012. The Southern District of Florida (Miami) was ranked 2 a year ago.

  • The Eastern District of Kentucky (Lexington) ranked 2nd.

  • Northern District of Florida (Pensacola) is now ranking 3rd.

Recent entrants to the top 10 list were Northern District of Indiana (South Bend), now ranked 4th , and Eastern District of Kentucky (Lexington) at 2nd In the same order, these districts ranked 25th and 28th one year ago and 39th and .th five years ago.

The federal judicial district which showed the greatest growth in the rate of prosecutions compared to one year ago— 800 percent—was Eastern District of Missouri (St. Louis). Compared to five years ago, the district with the largest growth— 1300 percent—was Nevada .

In the last year, the judicial District Court recording the largest drop in the rate of prosecutions— 40.5 percent—was Central District of California (Los Angeles).  But over the past five years, showed the largest drop— percent.

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 October 2012 are shown in Table 4.

Judge Count Rank  
Dimitrouleas, William P. Fla, S 12 1 More
Bunning, David L. Ken, E 9 2 More
Seybert, Joanna N. Y., E 7 3 More
Hinkle, Robert Lewis Fla, N 5 4 More
Fleissig, Audrey Goldstein Mo, E 5 4 More
Scola, Robert Nichols, Jr. Fla, S 4 6 More
Koh, Lucy Haeran Cal, N 3 7 More
Graham, Donald L. Fla, S 3 7 More
Lenard, Joan A. Fla, S 3 7 More
Howard, Malcolm Jones N Car, E 3 7 More
McAuliffe, Steven J. New Hamp 3 7 More
Table 4: Top 10 judges

A total of 8 out of the "top ten" judges were in districts which were in the top ten with the largest number of filings per capita, while the remaining 3 judges were from other districts. (Because of ties, there were a total of 11 judges in the "top ten" rankings.)

  • Judge William P. Dimitrouleas in the Southern District of Florida (Miami) ranked 1st with 12 defendants in cases.

  • Judge David L. Bunning in the Eastern District of Kentucky (Lexington) ranked 2nd with 9 defendants in cases.

  • Judge Joanna Seybert in the Eastern District of New York (Brooklyn) ranked 3rd with 7 defendants in cases.

Report Generated: February 6, 2013
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