Prosecutions for September 2012
Referring Agency: Internal Revenue Service
Table 1: Criminal Prosecutions
The latest available data from the Justice Department show that during September 2012 the government reported 168 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 up 48.7% 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 only slightly up (1.6 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 30.5 percent from levels reported in 2007.
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 September 2012 was for "Fraud-Tax", accounting for 39.3 percent of prosecutions. Prosecutions were also filed for "Withheld by Govt from TRAC (FOIA challen" (17.9%), "Fraud-Other
" (16.1%), "Drugs-Organized Crime Task Force" (4.2%), "Money Laundering-Other" (3.6%), "Fraud-Mortgage" (3%), "Other Criminal Prosecutions" (3%), "Fraud-Bankruptcy" (2.4%).
See Figure 2.
Figure 2: Specific types of prosecutions
Prosecutions in U.S. Magistrate Courts
Top Ranked Lead Charges
In September 2012, 12 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 September the most frequently cited lead charge was
Title 18 U.S.C Section 371 involving the "Conspiracy to commit offense or to defraud US". This was the lead charge
for 25 percent of all magistrate filings in September.
Prosecutions in U.S. District Courts
In September 2012, 156 defendants in new cases
for these matters were charged in the U.S. District Courts. In addition during September 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 September.
Top Ranked Lead Charges
Table 2 shows the top lead charges recorded in the prosecutions of matters
filed in U.S. District Court during September 2012referred by the Internal Revenue Service.
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.
"Attempt to evade or defeat tax" (Title 26 U.S.C Section 7201) was ranked 2 a year ago, while it was ranked 2 five years ago.
Ranked 2nd in frequency was the lead charge "Conspiracy to commit offense or to defraud US" under Title 18 U.S.C Section 371.
"Conspiracy to commit offense or to defraud US" under Title 18 U.S.C Section 371 was ranked 4 a year ago, while it was ranked 6 five years ago.
Ranked 3rd were "False, fictitious or fraudulent claims" under Title 18 U.S.C Section 287 and "Fraud and False statements" under Title 26 U.S.C Section 7206.
"False, fictitious or fraudulent claims" under Title 18 U.S.C Section 287 was ranked 5 a year ago, while it was ranked 3 five years ago."Fraud and False statements" under Title 26 U.S.C Section 7206 was ranked 1 a year ago, while it was ranked 1 five years
Among these top ten lead charges, the one showing the greatest
increase in prosecutions—up 166.7 percent—compared to one year ago was Title 18 U.S.C Section 1341
that involves " Mail Fraud - Frauds and swindles
Compared to five years ago, the largest increase—346.2 percent—was registered for
prosecutions under " Conspiracy to defraud the Government claims
" (Title 18 U.S.C Section 286 ).
Again among the top ten lead charges, the one showing the sharpest
decline in prosecutions compared to one year ago—down 37.7 percent—was
Laundering of monetary instruments
(Title 18 U.S.C Section 1956 ).
Compared to five years ago, the most significant decline in prosecutions— 25 percent—was
for filings where the lead charge was " Mail Fraud - Frauds and swindles
" (Title 18 U.S.C Section 1341
Top Ranked Judicial Districts
In September 2012 the Justice Department said the government brought 62.5 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.
Table 3: Top 10 districts (per ten million people)
The Western District of Virginia (Roanoke)—with 283 prosecutions as compared with 62.5 prosecutions per ten million population in the United States—was the most active during September 2012.
The Southern District of Ohio (Cincinnati) ranked 2nd.
The Southern District of Ohio (Cincinnati) was ranked 5 a year ago, while it was ranked 9 for most frequent use five years ago.
Central District of California (Los Angeles) is now ranking 3rd.
The Central District of California (Los Angeles) was ranked 1 a year ago, while it was ranked 4 for most frequent use five years ago.
Recent entrants to the top 10 list were
Eastern District of California (Sacramento), now ranked
, and Northern District of Ohio (Cleveland)
In the same order, these districts ranked 14th and 26th one year ago and 1st and 22nd five years ago.
The federal judicial district which showed the greatest growth
in the rate of prosecutions compared to one year ago— 316.7 percent—was
Western District of Virginia (Roanoke).
Compared to five years ago, the district with the largest growth— 233.3 percent—was
Eastern District of New York (Brooklyn).
In the last year, the judicial District Court recording the
largest drop in the rate of prosecutions— 52 percent—was
Northern District of Illinois (Chicago).
But over the past five years,
Eastern District of California (Sacramento)
showed the largest drop— 39.5 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 September 2012 are shown in Table 4.
A total of 10 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 12 judges were from other districts.
(Because of ties, there were a total of 22 judges in the "top ten" rankings.)
Judge Susan J. Dlott in the Southern District of Ohio (Cincinnati) ranked 1st with 7 defendants in cases.
Judge James Parker Jones in the Western District of Virginia (Roanoke) ranked 2nd with 5 defendants in cases.
Morrison C. England, Jr. in the Eastern District of California (Sacramento), John A. Mendez in the Eastern District of California (Sacramento), Roger T. Benitez in the Southern District of California (San Diego), Jennifer B. Coffman in the Eastern District
of Kentucky (Lexington) and Jack Zouhary in the Northern District of Ohio (Cleveland) ranked 3rd with 4 defendants in cases.
Report Generated: December 11, 2012