Convictions for October 2013

Referring Agency: Internal Revenue Service

Number Latest Month 117
Percent Change from previous month -27.8
Percent Change from 1 year ago 22.0
Percent Change from 5 years ago (Including Magistrate Court) 24.7
Percent Change from 5 years ago (Excluding Magistrate Court) 25.8
Table 1: Criminal Convictions

The latest available data from the Justice Department show that during October 2013 the government reported 117 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 down 27.8% 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 (22 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 24.7 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 October 2013 was for "Fraud-Tax", accounting for 56.4 percent of convictions. Convictions were also filed for "Withheld by Govt from TRAC (FOIA challen" (13.7%), " Fraud-Identity Theft-Aggravated" (6%), "Money Laundering-Other" (6%), "Drugs-Drug Trafficking" (2.6%), "Fraud-Mortgage" (2.6%), "Fraud-Other Business" (2.6%). See Figure 2.

Pie chart of progcatlabel

Figure 2: Specific types of convictions

Convictions in U.S. Magistrate Courts

Top Ranked Lead Charges

In October 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 October 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 October.

Convictions in U.S. District Courts

In October 2013, 116 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 convictions of matters filed in U.S. District Court during October 2013referred by the Internal Revenue Service.

Lead Charge Count Rank 1yr ago 5yrs ago  
26 USC 7201 - Attempt to evade or defeat tax 23 1 2 1 More
26 USC 7206 - Fraud and False statements 17 2 1 2 More
18 USC 287 - False, fictitious or fraudulent claims 8 3 5 5 More
31 USC 5324 - Structuring transactions to evade reporting requir 7 4 7 10 More
18 USC 371 - Conspiracy to commit offense or to defraud US 6 5 4 3 More
26 USC 7202 - Willful failure to collect or pay over tax 6 5 12 13 More
18 USC 286 - Conspiracy to defraud the Government claims 5 7 6 8 More
18 USC 1028 - Fraud and related activity - id documents 4 8 18 20 More
18 USC 1343 - Fraud by wire, radio, or television 4 8 9 12 More
18 USC 641 - Public money, property or records 3 10 20 32 More
Table 2: Top charges for convictions

  • "Attempt to evade or defeat tax" (Title 26 U.S.C Section 7201) was the most frequent recorded lead charge. "Attempt to evade or defeat tax" (Title 26 U.S.C Section 7201) was ranked 2 a year ago, while it was ranked 1 five years ago.

  • Ranked 2nd in frequency was the lead charge "Fraud and False statements" under Title 26 U.S.C Section 7206. "Fraud and False statements" under Title 26 U.S.C Section 7206 was ranked 1 a year ago, while it was ranked 2 five years ago.

  • Ranked 3rd was "False, fictitious or fraudulent claims" under Title 18 U.S.C Section 287. "False, fictitious or fraudulent claims" under Title 18 U.S.C Section 287 was ranked 5 a year ago, while it was ranked 5 five years ago.

Among these top ten lead charges, the one showing the greatest increase in convictions—up 2100 percent—compared to one year ago was Title 18 U.S.C Section 641 that involves " Public money, property or records ". This was the same statute that had the largest increase—4300 %—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 9.5 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— 30.9 %—when compared with five years ago.

Top Ranked Judicial Districts

In October 2013 the Justice Department said the government obtained 44.3 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, M 8 1 More
Ala, M 7 2 More
Arizona 7 2 More
N. J. 5 4 More
Penn, E 5 4 More
Virg, E 5 4 More
Cal, C 4 7 More
Ill, N 4 7 More
Mo, E 4 7 More
Nevada 4 7 More
Table 3: Top 10 districts

  • The Middle District of Florida (Tampa)—with 8 convictions—was the most active during October 2013.

  • The Middle District of Alabama (Montgomery) and District of Arizona 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 resulting in convictions of this type during October 2013 are shown in Table 4.

Judge Count Rank  
Thompson, Myron Herbert Ala, M 4 1 More
Jorgenson, Cindy K. Arizona 3 2 More
Scriven, Mary Stenson Fla, M 3 2 More
Fuller, Mark E. Ala, M 2 4 More
Beistline, Ralph R. Alaska 2 4 More
Wake, Neil Vincent Arizona 2 4 More
Moody, James S., Jr. Fla, M 2 4 More
Winmill, B. Lynn Idaho 2 4 More
Chang, Edmond E-Min Ill, N 2 4 More
Caldwell, Karen K. Ken, E 2 4 More
Bramlette, David C., III Miss, S 2 4 More
Fleissig, Audrey Goldstein Mo, E 2 4 More
Haddon, Sam E. Montana 2 4 More
Howard, Malcolm Jones N Car, E 2 4 More
Siragusa, Charles J. N. Y., W 2 4 More
Gerrard, John Melvin Nebraska 2 4 More
Dorsey, Jennifer Anna Nevada 2 4 More
Nugent, Donald C. Ohio, N 2 4 More
Dalzell, Stewart R. Penn, E 2 4 More
Varlan, Thomas A. Tenn, E 2 4 More
Cummings, Samuel Ray Texas, N 2 4 More
Doumar, Robert George Virg, E 2 4 More
Gomez, Curtis V. Virgin Is 2 4 More
Keeley, Irene Patricia Murphy W Virg, N 2 4 More
Table 4: Top 10 judges

A total of 11 out of the "top ten" judges were in districts which were in the top ten with the largest number of convictions , while the remaining 13 judges were from other districts. (Because of ties, there were a total of 24 judges in the "top ten" rankings.)

  • Judge Myron Herbert Thompson in the Middle District of Alabama (Montgomery) ranked 1st with 4 convicted in convictions.

  • Judges Cindy K. Jorgenson in the District of Arizona and Mary Stenson Scriven in the Middle District of Florida (Tampa) ranked 2nd with 3 convicted in convictions.

Report Generated: January 13, 2014
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