Convictions for February 2019
Referring Agency: Internal Revenue Service
The latest available data from the Justice Department show that during February 2019 the government reported 52 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 20.9 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 2019 convictions of this type are compared with those of the same period in the previous year, the number of convictions was down (-26%). 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 50.3 percent from levels reported in 2014.
Figure 1. Monthly Trends in Convictions
The decrease 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 February 2019 was for "Fraud-Tax", accounting for 65.4 percent of convictions. Convictions were also filed for "Fraud-Other" (9.6%), "Money Laundering-Drug" (7.7%), "Money Laundering-Other" (3.8%). See Figure 2.
Convictions in U.S. Magistrate Courts
Top Ranked Lead Charges
In February 2019, 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 February 2019, 52 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during February 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 February.
Top Ranked Lead Charges
Table 2 shows the top lead charges recorded in the convictions of matters filed in U.S. District Court during February 2019 referred by the Internal Revenue Service.
Lead Charge Count Rank 26 USC 7206 - Fraud and False statements 11 1 More 18 USC 1956 - Laundering of monetary instruments 6 2 More 26 USC 7201 - Attempt to evade or defeat tax 6 2 More 18 USC 286 - Conspiracy to defraud the Government claims 5 4 More 18 USC 287 - False, fictitious or fraudulent claims 4 5 More 18 USC 371 - Conspiracy to commit offense or to defraud US 4 5 More 18 USC 1343 - Fraud by wire, radio, or television 4 5 More 18 USC 510 - Forging endorsements on Treasury checks, bonds se 2 8 More 18 USC 157 - Bankruptcy Fraud 1 9 More 18 USC 513 - Securities of the States and private entities 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 18 USC 1344 - Bank Fraud 1 9 More 18 USC 6003 - Court and Grand Jury Proceedings 1 9 More 26 USC 7202 - Willful failure to collect or pay over tax 1 9 More 26 USC 7203 - Willful failure to file return, supply information 1 9 More 31 USC 333 - Misuse of Dept of Treasury Names, Symbols, etc. 1 9 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 were the lead charges "Laundering of monetary instruments" under Title 18 U.S.C Section 1956 and "Attempt to evade or defeat tax" under Title 26 U.S.C Section 7201.
Top Ranked Judicial Districts
In February 2019 the Justice Department's case-by-case records show that the government obtained 19.2 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.
The Southern District of Florida (Miami) — with 4 convictions — was the most active during February 2019.
The Middle District of Florida (Tampa), Western District of New York (Buffalo) and District of Utah 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 resulting in convictions of this type during February 2019 are shown in Table 4.
Judge Count Rank Dalton, Roy Bale, Jr. Fla, M 3 1 More Scola, Robert Nichols, Jr. Fla, S 2 2 More Lemelle, Ivan L. R. La, E 2 2 More Goldsmith, Mark Allan Mich, E 2 2 More Wolford, Elizabeth Ann N. Y., W 2 2 More Jones, Robert Clive Nevada 2 2 More Godbey, David C. Texas, N 2 2 More Benson, Dee Vance Utah 2 2 More Peterson, James Donald Wisc, W 2 2 More Burgess, Timothy Mark Alaska 1 10 More Carter, David O. Cal, C 1 10 More O'Neill, Lawrence Joseph Cal, E 1 10 More Drozd, Dale A. Cal, E 1 10 More Seeborg, Richard G. Cal, N 1 10 More Ungaro, Ursula Mancusi Fla, S 1 10 More Cohn, James I. Fla, S 1 10 More Mihm, Michael Martin Ill, C 1 10 More Durkin, Thomas Michael Ill, N 1 10 More Gilbert, John Phil Ill, S 1 10 More Melgren, Eric F. Kansas 1 10 More Woodlock, Douglas Preston Mass 1 10 More Fleissig, Audrey Goldstein Mo, E 1 10 More Kays, David Gregory Mo, W 1 10 More Cogburn, Max Oliver, Jr. N Car, W 1 10 More Salas, Esther N. J. 1 10 More Kahn, Lawrence E. N. Y., N 1 10 More Geraci, Frank Paul, Jr. N. Y., W 1 10 More McCafferty, Landya B. New Hamp 1 10 More Polster, Dan A. Ohio, N 1 10 More Heaton, Joe L. Okla, W 1 10 More Caldwell, William W. Penn, M 1 10 More Hornak, Mark Raymond Penn, W 1 10 More Cerezo, Carmen Consuelo Puer Rico 1 10 More Viken, Jeffrey Lynn S Dakota 1 10 More Crenshaw, Waverly David, Jr. Tenn, M 1 10 More Ezra, David Alan Texas, W 1 10 More Garcia, Orlando Luis Texas, W 1 10 More Warner, Paul M. Utah 1 10 More Table 4. Top Ten Judges
A total of 21 out of the "top ten" judges were in districts which were in the top ten with the largest number of convictions , while the remaining 17 judges were from other districts. (Because of ties, there were a total of 38 judges in the "top ten" rankings.)
Judge Roy Bale Dalton, Jr. in the Middle District of Florida (Tampa) ranked 1st with 3 convicted in convictions.
Judges Robert Nichols Scola, Jr. in the Southern District of Florida (Miami), Ivan L. R. Lemelle in the Eastern District of Louisiana (New Orleans), Mark Allan Goldsmith in the Eastern District of Michigan (Detroit), Elizabeth Ann Wolford in the Western District of New York (Buffalo), Robert Clive Jones in the District of Nevada, David C. Godbey in the Northern District of Texas (Fort Worth), Dee Vance Benson in the District of Utah and James Donald Peterson in the Western District of Wisconsin (Madiso ranked 2nd with 2 convicted in convictions.
Report Generated: March 27, 2019
