Prosecutions for October 2013

Referring Agency: Internal Revenue Service

Number Latest Month 148
Percent Change from previous month -35.4
Percent Change from 1 year ago 17.9
Percent Change from 5 years ago (Including Magistrate Court) 49.5
Percent Change from 5 years ago (Excluding Magistrate Court) 47.6
Table 1: Criminal Prosecutions

The latest available data from the Justice Department show that during October 2013 the government reported 148 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 35.4% 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 (17.9 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 49.5 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 October 2013 was for "Fraud-Tax", accounting for 47.3 percent of prosecutions. Prosecutions were also filed for "Withheld by Govt from TRAC (FOIA challen" (28.4%), " Fraud-Identity Theft-Aggravated" (5.4%), "Fraud-Other" (2.7%), "Fraud-Identity Theft-Other" (2%), "Other Criminal Prosecutions" (2%), "Weapons-Operation Triggerlock Major" (2%). 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 2013, 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 18 U.S.C Section 641 involving the "Public money, property or records". This was the lead charge for 23.5 percent of all magistrate filings in October.

Prosecutions in U.S. District Courts

In October 2013, 131 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during October there were an additional 4 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 2013referred by the Internal Revenue Service.

Lead Charge Count Rank  
26 USC 7206 - Fraud and False statements 14 1 More
26 USC 7201 - Attempt to evade or defeat tax 11 2 More
26 USC 7202 - Willful failure to collect or pay over tax 9 3 More
18 USC 371 - Conspiracy to commit offense or to defraud US 8 4 More
18 USC 286 - Conspiracy to defraud the Government claims 7 5 More
18 USC 641 - Public money, property or records 6 6 More
18 USC 287 - False, fictitious or fraudulent claims 5 7 More
18 USC 1341 - Mail Fraud - Frauds and swindles 5 7 More
18 USC 922 - Firearms; Unlawful acts 4 9 More
18 USC 1028 - Fraud and related activity - id documents 4 9 More
18 USC 1028A - Aggravated Identity Theft 4 9 More
Table 2: Top charges filed

  • "Fraud and False statements" (Title 26 U.S.C Section 7206) was the most frequent recorded lead charge.

  • Ranked 2nd in frequency was the lead charge "Attempt to evade or defeat tax" under Title 26 U.S.C Section 7201.

  • Ranked 3rd was "Willful failure to collect or pay over tax" under Title 26 U.S.C Section 7202.

Top Ranked Judicial Districts

In October 2013 the Justice Department said the government brought 51.6 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 381 22 1 1 1 More
Penn, E 166 8 2 3 15 More
Ga, N 113 6 3 27 38 More
Maryland 102 5 4 27 15 More
Cal, E 77 5 5 7 2 More
N. Y., E 74 5 6 4 11 More
Ill, N 64 5 7 22 15 More
Fla, M 57 5 8 8 4 More
Cal, C 44 7 9 2 3 More
Table 3: Top 10 districts (per ten million people)

  • The Southern District of Florida (Miami)—with 381 prosecutions as compared with 51.6 prosecutions per ten million population in the United States—was the most active during October 2013. The Southern District of Florida (Miami) was ranked 1 a year ago, while it was ranked 1 for most frequent use five years ago.

  • The Eastern District of Pennsylvania (Philadelphia) ranked 2nd. The Eastern District of Pennsylvania (Philadelphia) was ranked 3 a year ago.

  • Northern District of Georgia (Atlanta) is now ranking 3rd.

Recent entrants to the top 10 list were Northern District of Illinois (Chicago), now ranked 7th , and Northern District of Georgia (Atlanta) at 3rd In the same order, these districts ranked 22nd and 27th one year ago and 15th and 38th five years ago.

The federal judicial district which showed the greatest growth in the rate of prosecutions compared to one year ago— 126.3 percent—was Middle District of Florida (Tampa). Compared to five years ago, the district with the largest growth— 350 percent—was Northern District of Georgia (Atlanta).

In the last year, the judicial District Court recording the largest drop in the rate of prosecutions— 32.3 percent—was Eastern District of Pennsylvania (Philadelphia).  But over the past five years, Eastern District of California (Sacramento) showed the largest drop— 17.2 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 2013 are shown in Table 4.

Judge Count Rank  
Scola, Robert Nichols, Jr. Fla, S 6 1 More
Schiller, Berle M. Penn, E 5 2 More
Mueller, Kimberly Jo Cal, E 4 3 More
Cohn, James I. Fla, S 4 3 More
Wake, Neil Vincent Arizona 3 5 More
Morrow, Margaret M. Cal, C 3 5 More
Brill, Gerrilyn G. Ga, N 3 5 More
Autrey, Henry Edward Mo, E 3 5 More
Seeborg, Richard G. Cal, N 2 9 More
Blackburn, Robert E. Colorado 2 9 More
Bryant, Vanessa Lynne Conn 2 9 More
Dimitrouleas, William P. Fla, S 2 9 More
Ryskamp, Kenneth L. Fla, S 2 9 More
Martinez, Jose E. Fla, S 2 9 More
Williams, Kathleen Mary Fla, S 2 9 More
Grimm, Paul W. Maryland 2 9 More
Spatt, Arthur Donald N. Y., E 2 9 More
Hernandez, Marco Antonio Oregon 2 9 More
Settle, Benjamin Hale Wash, W 2 9 More
Table 4: Top 10 judges

A total of 12 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 7 judges were from other districts. (Because of ties, there were a total of 19 judges in the "top ten" rankings.)

  • Judge Robert Nichols Scola, Jr. in the Southern District of Florida (Miami) ranked 1st with 6 defendants in cases.

  • Judge Berle M. Schiller in the Eastern District of Pennsylvania (Philadelphia) ranked 2nd with 5 defendants in cases.

  • Judges Kimberly Jo Mueller in the Eastern District of California (Sacramento) and James I. Cohn in the Southern District of Florida (Miami) ranked 3rd with 4 defendants in cases.

Report Generated: January 13, 2014
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