Prosecutions for October 2017

Referring Agency: Internal Revenue Service

Number Latest Month 63
Percent Change from previous month -19.2
Percent Change from 1 year ago -14.0
Percent Change from 5 years ago
(Including Magistrate Court)
Percent Change from 5 years ago
(Excluding Magistrate Court)
Table 1. Criminal Prosecutions

The latest available data from the Justice Department show that during October 2017 the government reported 63 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 19.2 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 2017 prosecutions of this type are compared with those of the same period in the previous year, the number of filings was down (-14%). 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 42 percent from levels reported in 2012.

Bar and line plot of FYMON

Figure 1. Monthly Trends in Prosecutions

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 October 2017 was for "Fraud-Tax", accounting for 46 percent of prosecutions. Prosecutions were also filed for "Withheld by Govt from TRAC (FOIA challen" (38.1%), "Fraud-Other" (6.3%), "Money Laundering-Other" (4.8%). 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 2017, 2 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 "Public money, property or records". This was the lead charge for 50 percent of all magistrate filings in October.

Prosecutions in U.S. District Courts

In October 2017, 61 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during October there were an additional 2 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 2017 referred by the Internal Revenue Service.

Lead Charge Count Rank  
26 USC 7206 - Fraud and False statements 11 1 More
26 USC 7201 - Attempt to evade or defeat tax 7 2 More
18 USC 1343 - Fraud by wire, radio, or television 5 3 More
18 USC 371 - Conspiracy to commit offense or to defraud US 3 4 More
21 USC 331 - Fed Food, Drug & Cosmetics Act - Prohibited acts 3 4 More
18 USC 1344 - Bank Fraud 2 6 More
18 USC 1956 - Laundering of monetary instruments 2 6 More
31 USC 5324 - Structuring transactions to evade reporting requir 2 6 More
18 USC 2 - Aiding and Abetting 1 9 More
18 USC 157 - Bankruptcy Fraud 1 9 More
18 USC 641 - Public money, property or records 1 9 More
18 USC 1029 - Fraud and related activity - access devices 1 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 "Fraud by wire, radio, or television" under Title 18 U.S.C Section 1343.

Top Ranked Judicial Districts

In October 2017 the Justice Department said the government brought 23.4 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.

Judicial District Count Rank  
Ga, N 5 1 More
Arizona 4 2 More
Cal, C 4 2 More
N. Y., E 4 2 More
Ohio, S 4 2 More
Virg, E 4 2 More
Ill, N 3 7 More
Penn, M 3 7 More
Conn 2 9 More
Fla, M 2 9 More
Ind, S 2 9 More
N. J. 2 9 More
N. Y., W 2 9 More
Penn, E 2 9 More
S Car 2 9 More
Texas, W 2 9 More
Table 3. Top 10 Districts

  • The Northern District of Georgia (Atlanta) — with 5 prosecutions — was the most active during October 2017.

  • The District of Arizona, Central District of California (Los Angeles), Eastern District of New York (Brooklyn), Southern District of Ohio (Cincinnati) and Eastern District of Virginia (Alexandria) 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 October 2017 are shown in Table 4.

Judge Count Rank  
Tuchi, John Joseph Arizona 3 1 More
Anderson, Percy Cal, C 3 1 More
Salinas, Catherine M. Ga, N 3 1 More
Gilbert, Jeffrey T. Ill, N 3 1 More
Kuntz, William Francis, II N. Y., E 3 1 More
Jackson, Raymond Alvin Virg, E 3 1 More
Evans, Orinda Dale Ga, N 2 7 More
Briones, David Texas, W 2 7 More
Thompson, Myron Herbert Ala, M 1 9 More
Humetewa, Diane Joyce Arizona 1 9 More
Holmes, J[ames] Leon Ark, E 1 9 More
Guilford, Andrew J. Cal, C 1 9 More
Hall, Janet C. Conn 1 9 More
Manning, Julie A. Conn 1 9 More
Merryday, Steven Douglas Fla, M 1 9 More
Howard, Marcia Morales Fla, M 1 9 More
Moreno, Federico A. Fla, S 1 9 More
Pratt, Tanya Walton Ind, S 1 9 More
Van Tatenhove, Gregory Frederick Ken, E 1 9 More
Feldman, Martin Leach-Cross La, E 1 9 More
Whitehurst, Carol B. La, W 1 9 More
Russell, George Levi, III Maryland 1 9 More
Schiltz, Patrick Joseph Minnesota 1 9 More
Reidinger, Martin Karl N Car, W 1 9 More
Hillman, Noel Lawrence N. J. 1 9 More
Wolfson, Freda L. N. J. 1 9 More
Korman, Edward Robert N. Y., E 1 9 More
Arcara, Richard Joseph N. Y., W 1 9 More
Skretny, William M. N. Y., W 1 9 More
Dlott, Susan J. Ohio, S 1 9 More
Graham, James L. Ohio, S 1 9 More
Sargus, Edmund A., Jr. Ohio, S 1 9 More
Watson, Michael H. Ohio, S 1 9 More
Brody, Anita Blumstein Penn, E 1 9 More
Leeson, Joseph F., Jr. Penn, E 1 9 More
Kane, Yvette Penn, M 1 9 More
Jones, John E., III Penn, M 1 9 More
Brann, Matthew William Penn, M 1 9 More
Cain, Timothy Martin S Car 1 9 More
Fowlkes, John Thomas, Jr. Tenn, W 1 9 More
Stewart, Brian Theadore Utah 1 9 More
Lee, Gerald Bruce Virg, E 1 9 More
Griesbach, William C. Wisc, E 1 9 More
Conley, William Martin Wisc, W 1 9 More
Table 4. Top Ten Judges

A total of 31 out of the "top ten" judges were in districts which were in the top ten with the largest number of filings , while the remaining 13 judges were from other districts. (Because of ties, there were a total of 44 judges in the "top ten" rankings.)

  • Judges John Joseph Tuchi in the District of Arizona, Percy Anderson in the Central District of California (Los Angeles), Catherine M. Salinas in the Northern District of Georgia (Atlanta), Jeffrey T. Gilbert in the Northern District of Illinois (Chicago), William Francis Kuntz, II in the Eastern District of New York (Brooklyn) and Raymond Alvin Jackson in the Eastern District of Virginia (Alexandria) ranked 1st with 3 defendants in cases.

Report Generated: November 28, 2017
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