Convictions for September 2014
Referring Agency: Internal Revenue Service
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.
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.
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.
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.
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.
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