Convictions for April 2024
Referring Agency: Internal Revenue Service
The latest available data from the Justice Department show that during April 2024 the government reported 55 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 3.5 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 2024 convictions of this type are compared with those of the same period in the previous year, the number of convictions was up (11.7%). Convictions over the past year are still much lower than they were five years ago. Overall, the data show that convictions of this type are down 1.9 percent from levels reported in 2019.
Figure 1. Monthly Trends in Convictions
The leveling out 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 April 2024 was for "Fraud-Tax", accounting for 60 percent of convictions. Convictions were also filed for "Fraud-Federal Program" (10.9%), "Fraud-Other" (7.3%), "Withheld by Govt from TRAC (FOIA challen" (5.5%), "Fraud-Consumer" (3.6%), "Organized Crime-Traditional Organization" (3.6%), "Other Criminal Prosecutions" (3.6%). See Figure 2.
Convictions in U.S. Magistrate Courts
Top Ranked Lead Charges
In April 2024, no defendants in cases for these matters were convicted 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.
Convictions in U.S. District Courts
In April 2024, 55 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during April 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 April.
Top Ranked Lead Charges
Table 2 shows the top lead charges recorded in the convictions of matters filed in U.S. District Court during April 2024 referred by the Internal Revenue Service.
Lead Charge Count Rank 26 USC 7206 - Fraud and False statements 16 1 More 26 USC 7201 - Attempt to evade or defeat tax 10 2 More 18 USC 1343 - Fraud by wire, radio, or television 9 3 More 26 USC 7202 - Willful failure to collect or pay over tax 4 4 More 18 USC 641 - Public money, property or records 2 5 More 18 USC 1344 - Bank Fraud 2 5 More 18 USC 371 - Conspiracy to commit offense or to defraud US 1 7 More 18 USC 1035 - False claims relating to health care matters 1 7 More 18 USC 1040 - Fraud in connection with major disaster or emergency benefits 1 7 More 18 USC 1341 - Mail Fraud - Frauds and swindles 1 7 More 18 USC 1349 - Mail Fraud - Attempt and Conspiracy 1 7 More 18 USC 1955 - Prohibition of illegal gambling businesses 1 7 More 18 USC 1962 - RICO - prohibited activities 1 7 More 26 USC 7203 - Willful failure to file return, supply information 1 7 More 29 USC 501 - Fiduciary responsibility - officers of labor orgs 1 7 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.
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 April 2024 the Justice Department's case-by-case records show that the government obtained 19.8 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 Mass 7 1 More Mo, W 5 2 More Ga, N 4 3 More Ohio, N 4 3 More Conn 2 5 More N Car, E 2 5 More N. J. 2 5 More Nevada 2 5 More Cal, C 1 9 More Cal, E 1 9 More Colorado 1 9 More Fla, M 1 9 More Fla, S 1 9 More Ind, N 1 9 More Kansas 1 9 More Ken, E 1 9 More Ken, W 1 9 More La, E 1 9 More Mich, E 1 9 More Mo, E 1 9 More N Mexico 1 9 More Ohio, S 1 9 More Penn, E 1 9 More Penn, M 1 9 More Penn, W 1 9 More R. I. 1 9 More S Car 1 9 More S Dakota 1 9 More Texas, E 1 9 More Texas, N 1 9 More Texas, S 1 9 More Utah 1 9 More Virg, E 1 9 More Virg, W 1 9 More Wisc, E 1 9 More Table 3. Top 10 Districts
The District of Massachusetts — with 7 convictions — was the most active during April 2024.
The Western District of Missouri (Kansas City) ranked 2nd.
Northern District of Georgia (Atlanta) and Northern District of Ohio (Cleveland) are now ranking 3rd.
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 April 2024 are shown in Table 4.
Judge Count Rank Wimes, Brian Curtis Mo, W 4 1 More Nugent, Donald C. Ohio, N 2 2 More Nunley, Troy Lynne Cal, E 1 3 More Berger, Wendy Williams Fla, M 1 3 More Martinez, Jose E. Fla, S 1 3 More Thrash, Thomas W., Jr. Ga, N 1 3 More Batten, Timothy C., Sr. Ga, N 1 3 More Salinas, Catherine M. Ga, N 1 3 More Brown, Michael Lawrence Ga, N 1 3 More Martin, John E. Ind, N 1 3 More Broomes, John Wesley Kansas 1 3 More Boom, Claria Horn Ken, W 1 3 More Saris, Patti B. Mass 1 3 More Stearns, Richard Gaylore Mass 1 3 More Casper, Denise Jefferson Mass 1 3 More Talwani, Indira Mass 1 3 More Mastroianni, Mark Gerald Mass 1 3 More Burroughs, Allison Dale Mass 1 3 More Ketchmark, Roseann Ambrosia Mo, W 1 3 More Browning, James O. N Mexico 1 3 More Shipp, Michael A. N. J. 1 3 More Vazquez, John Michael N. J. 1 3 More Navarro, Gloria Maria Nevada 1 3 More Dorsey, Jennifer Anna Nevada 1 3 More Zouhary, Jack Ohio, N 1 3 More Morrison, Sarah Daggett Ohio, S 1 3 More Sanchez, Juan Ramon Penn, E 1 3 More Cercone, David S. Penn, W 1 3 More Hendricks, Bruce Howe S Car 1 3 More Schreier, Karen E. S Dakota 1 3 More Crone, Marcia A. Texas, E 1 3 More Godbey, David C. Texas, N 1 3 More Bennett, Alfred Homer Texas, S 1 3 More Shelby, Robert James Utah 1 3 More Moon, Norman K. Virg, W 1 3 More Stadtmueller, Joseph Peter Wisc, E 1 3 More Table 4. Top Ten Judges
All 36 of the "top ten" judges were in districts which were in the top ten with the largest number of convictions. (Because of ties, there were a total of 36 judges in the "top ten" rankings.)
Judge Brian Curtis Wimes in the Western District of Missouri (Kansas City) ranked 1st with 4 convicted in convictions.
Judge Donald C. Nugent in the Northern District of Ohio (Cleveland) ranked 2nd with 2 convicted in convictions.
Judges Troy Lynne Nunley in the Eastern District of California (Sacramento), Wendy Williams Berger in the Middle District of Florida (Tampa), Jose E. Martinez in the Southern District of Florida (Miami), Thomas W. Thrash, Jr. in the Northern District of Georgia (Atlanta), Timothy C. Batten, Sr. in the Northern District of Georgia (Atlanta), Catherine M. Salinas in the Northern District of Georgia (Atlanta), Michael Lawrence Brown in the Northern District of Georgia (Atlanta), John E. Martin in the Nort ranked 3rd with 1 convicted in convictions.
Report Generated: June 17, 2024
