Convictions for September 2014

Referring Agency: Internal Revenue Service

Number Latest Month 180
Percent Change from previous month 50.0
Percent Change from 1 year ago 13.1
Percent Change from 5 years ago (Including Magistrate Court) 43.0
Percent Change from 5 years ago (Excluding Magistrate Court) 42.3
Table 1. Criminal Convictions

The latest available data from the Justice Department show that during September 2014 the government reported 180 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 up 50 percent 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 2014 convictions of this type are compared with those of the same period in the previous year, the number of convictions was up (13.1%). 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 43 percent from levels reported in 2009.

Bar and line plot of FYMON

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 September 2014 was for "Fraud-Tax", accounting for 53.9 percent of convictions. Convictions were also filed for "Withheld by Govt from TRAC (FOIA challen" (13.3%), " Drugs-Organized Crime Task Force" (8.3%), "Money Laundering-Other" (5%), "Theft-Government Property" (5%), "Fraud-Other" (3.9%). See Figure 2.

Pie chart of progcatlabel

Figure 2. Specific Types of Convictions

Convictions in U.S. Magistrate Courts

Top Ranked Lead Charges

In September 2014, 3 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 12 U.S.C Section 1956 involving "Structuring Transactions to Evade Reporting Requirements". This was the lead charge for 33.3 percent of all magistrate convictions in September.

Convictions in U.S. District Courts

In September 2014, 177 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during September 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 September.

Top Ranked Lead Charges

Table 2 shows the top lead charges recorded in the convictions of matters filed in U.S. District Court during September 2014 referred by the Internal Revenue Service.

Lead Charge Count Rank 1yr ago 5yrs ago  
26 USC 7206 - Fraud and False statements 25 1 1 2 More
26 USC 7201 - Attempt to evade or defeat tax 22 2 2 1 More
18 USC 287 - False, fictitious or fraudulent claims 15 3 4 4 More
26 USC 7207 - Fraudulent returns, statements, or other documents 12 4 - 30 More
18 USC 371 - Conspiracy to commit offense or to defraud US 11 5 6 3 More
18 USC 641 - Public money, property or records 10 6 5 22 More
21 USC 846 - Attempt and conspiracy 10 6 11 8 More
18 USC 286 - Conspiracy to defraud the Government claims 8 8 3 7 More
18 USC 1956 - Laundering of monetary instruments 8 8 9 4 More
31 USC 5324 - Structuring transactions to evade reporting requir 7 10 9 11 More
Table 2. Top Charges for Convictions

  • "Fraud and False statements" (Title 26 U.S.C Section 7206) was the most frequent recorded lead charge. "Fraud and False statements" (Title 26 U.S.C Section 7206) was ranked 1 a year ago, while it was ranked 2 five years ago.

  • Ranked 2nd in frequency was the lead charge "Attempt to evade or defeat tax" under Title 26 U.S.C Section 7201. "Attempt to evade or defeat tax" under Title 26 U.S.C Section 7201 was ranked 2 a year ago, while it was ranked 1 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 4 a year ago, while it was ranked 4 five years ago.

Among these top ten lead charges, the one showing the greatest increase in convictions — up 72.7 percent — compared to one year ago was Title 18 U.S.C Section 1956 that involves " Laundering of monetary instruments ". Compared to five years ago, the largest increase — 2000 percent — was registered for convictions under " Public money, property or records " (Title 18 U.S.C Section 641 ).

Again among the top ten lead charges, the one showing the sharpest decline in convictions compared to one year ago — down 6.8 percent — was " Fraud and False statements " (Title 26 U.S.C Section 7206 ). Compared to five years ago, the most significant decline in convictions — 15.8 percent — was for convictions where the lead charge was " Attempt and conspiracy " (Title 21 U.S.C Section 846 ).

Top Ranked Judicial Districts

In September 2014 the Justice Department said the government obtained 67.7 convictions for every ten million people in the United States.

Understandably, there is great variation in the per capita number of convictions in each of the nation's ninety-four federal judicial districts.

The districts registering the largest number of convictions per capita for these matters last month are shown in Table 3. Districts must have at least 5 convictions to receive a ranking.


Judicial District Percapita Count Rank 1yr ago 5yrs ago  
Cal, C 203 32 1 3 4 More
Mich, E 149 8 2 16 1 More
Ohio, S 145 7 3 7 18 More
Texas, N 105 6 4 6 15 More
Cal, N 75 5 5 16 21 More
N. J. 68 5 6 10 9 More
Table 3. Top 10 Districts (per ten million people)

  • The Central District of California (Los Angeles) — with 203 convictions as compared with 67.7 convictions per ten million population in the United States — was the most active during September 2014. The Central District of California (Los Angeles) was ranked 3 a year ago, while it was ranked 4 for most frequent use five years ago.

  • The Eastern District of Michigan (Detroit) ranked 2nd.

  • Southern District of Ohio (Cincinnati) is now ranking 3rd. The Southern District of Ohio (Cincinnati) was ranked 7 a year ago.

Recent entrants to the top 10 list were Eastern District of Michigan (Detroit), now ranked 2nd , and Northern District of California (San Francisco) at 5th In the same order, these districts ranked 16th and 16th one year ago and 1st and 21st five years ago.

The federal judicial district which showed the greatest growth in the rate of convictions compared to one year ago — 56.3 percent — was New Jersey . Compared to five years ago, the district with the largest growth — 81.8 percent — was Southern District of Ohio (Cincinnati).

In the last year, the judicial District Court recording the largest drop in the rate of convictions — 36.8 percent — was Northern District of Texas (Fort Worth).  But over the past five years, Eastern District of Michigan (Detroit) showed the largest drop — 38.5 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 resulting in convictions of this type during September 2014 are shown in Table 4.

Judge Count Rank  
Cerezo, Carmen Consuelo Puer Rico 9 1 More
Tucker, Josephine Staton Cal, C 3 2 More
Lindsay, Sam A. Texas, N 3 2 More
Kallon, Abdul Karim Ala, N 2 4 More
King, George H. Cal, C 2 4 More
Klausner, Robert G. Cal, C 2 4 More
Thompson, Alvin W. Conn 2 4 More
Merryday, Steven Douglas Fla, M 2 4 More
Schlesinger, Harvey Erwin Fla, M 2 4 More
Myerscough, Sue Ellen Ill, C 2 4 More
Chang, Edmond E-Min Ill, N 2 4 More
Springmann, Theresa Lazar Ind, N 2 4 More
Ponsor, Michael Adrian Mass 2 4 More
Borman, Paul D. Mich, E 2 4 More
Rosen, Gerald Ellis Mich, E 2 4 More
Starrett, Keith Miss, S 2 4 More
Cecchi, Claire Claudia N. J. 2 4 More
Zouhary, Jack Ohio, N 2 4 More
Smith, George Curtis Ohio, S 2 4 More
Watson, Michael H. Ohio, S 2 4 More
Hernandez, Marco Antonio Oregon 2 4 More
Brann, Matthew William Penn, M 2 4 More
Schwab, Arthur J. Penn, W 2 4 More
Gelpi, Gustavo Antonio, Jr. Puer Rico 2 4 More
Houck, C[harles] Weston S Car 2 4 More
Harwell, Robert Bryan S Car 2 4 More
Haynes, William Joseph, Jr. Tenn, M 2 4 More
Gibney, John Adrian, Jr. Virg, E 2 4 More
Van Sickle, Frederick L. Wash, E 2 4 More
Settle, Benjamin Hale Wash, W 2 4 More
Table 4. Top Ten Judges

A total of 9 out of the "top ten" judges were in districts which were in the top ten with the largest number of convictions per capita, while the remaining 21 judges were from other districts. (Because of ties, there were a total of 30 judges in the "top ten" rankings.)

  • Judge Carmen Consuelo Cerezo in the District of Puerto Rico ranked 1st with 9 convicted in convictions.

  • Judges Josephine Staton Tucker in the Central District of California (Los Angeles) and Sam A. Lindsay in the Northern District of Texas (Fort Worth) ranked 2nd with 3 convicted in convictions.

Report Generated: November 6, 2014
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