Convictions for February 2024
Referring Agency: Internal Revenue Service
The latest available data from the Justice Department show that during February 2024 the government reported 69 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 16.9 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 2024 convictions of this type are compared with those of the same period in the previous year, the number of convictions was up (3.5%). 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 13.1 percent from levels reported in 2019.
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 2024 was for "Fraud-Tax", accounting for 53.6 percent of convictions. Convictions were also filed for "Drugs-Organized Crime Task Force" (8.7%), "Fraud-Other" (8.7%), "Fraud-Federal Program" (5.8%), "Fraud-Computer" (4.3%), "Fraud-Financial Institution" (4.3%), "Withheld by Govt from TRAC (FOIA challen" (2.9%). See Figure 2.
Convictions in U.S. Magistrate Courts
Top Ranked Lead Charges
In February 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 February 2024, 69 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 2024 referred by the Internal Revenue Service.
Lead Charge Count Rank 26 USC 7201 - Attempt to evade or defeat tax 16 1 More 18 USC 1343 - Fraud by wire, radio, or television 13 2 More 26 USC 7206 - Fraud and False statements 7 3 More 18 USC 371 - Conspiracy to commit offense or to defraud US 6 4 More 26 USC 7202 - Willful failure to collect or pay over tax 6 4 More 18 USC 1956 - Laundering of monetary instruments 5 6 More 18 USC 287 - False, fictitious or fraudulent claims 2 7 More 18 USC 1349 - Mail Fraud - Attempt and Conspiracy 2 7 More 26 USC 7203 - Willful failure to file return, supply information 2 7 More 07 USC 2024 - Food Stamp Program - Violations and Enforcement 1 10 More 18 USC 641 - Public money, property or records 1 10 More 18 USC 1028A - Aggravated Identity Theft 1 10 More 18 USC 1344 - Bank Fraud 1 10 More 18 USC 1957 - Monetary transactions w/property from unlawful act 1 10 More 18 USC 1960 - Prohibition of illegal money transmitting business 1 10 More 21 USC 841 - Drug Abuse Prevention & Control-Prohibited acts A 1 10 More 21 USC 846 - Attempt and conspiracy 1 10 More Table 2. Top Charges for Convictions
"Attempt to evade or defeat tax" (Title 26 U.S.C Section 7201) was the most frequent recorded lead charge.
Ranked 2nd in frequency was the lead charge "Fraud by wire, radio, or television" under Title 18 U.S.C Section 1343.
Ranked 3rd was "Fraud and False statements" under Title 26 U.S.C Section 7206.
Top Ranked Judicial Districts
In February 2024 the Justice Department's case-by-case records show that the government obtained 24.8 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.
The Middle District of Florida (Tampa) — with 8 convictions — was the most active during February 2024.
The Southern District of Florida (Miami) ranked 2nd.
Northern District of Ohio (Cleveland), Eastern District of Pennsylvania (Philadelphia) and Middle District of Pennsylvania (Scranton) 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 February 2024 are shown in Table 4.
Judge Count Rank Scriven, Mary Stenson Fla, M 3 1 More Moore, Kevin Michael Fla, S 3 1 More Pearson, Benita Yalonda Ohio, N 3 1 More Schmehl, Jeffrey L. Penn, E 3 1 More Peterson, James Donald Wisc, W 3 1 More Chuang, Theodore David Maryland 2 6 More Watson, Michael H. Ohio, S 2 6 More McHugh, Gerald Austin, Jr. Penn, E 2 6 More Mannion, Malachy E. Penn, M 2 6 More Coogler, L. Scott Ala, N 1 10 More Brooks, Timothy Lloyd Ark, W 1 10 More Mendez, John A. Cal, E 1 10 More Walton, Reggie B. D. C. 1 10 More Howard, Marcia Morales Fla, M 1 10 More Dalton, Roy Bale, Jr. Fla, M 1 10 More Mendoza, Carlos Eduardo Fla, M 1 10 More Berger, Wendy Williams Fla, M 1 10 More Ruiz, Rodolfo Armando, II Fla, S 1 10 More Batten, Timothy C., Sr. Ga, N 1 10 More Hall, James Randal Ga, S 1 10 More Shadid, James Edward Ill, C 1 10 More Bucklo, Elaine E. Ill, N 1 10 More Boom, Claria Horn Ken, W 1 10 More Saylor, F. Dennis, IV Mass 1 10 More Johnson, William Paul N Mexico 1 10 More Azrack, Joan Marie N. Y., E 1 10 More Hurd, David N. N. Y., N 1 10 More Suddaby, Glenn T. N. Y., N 1 10 More Zouhary, Jack Ohio, N 1 10 More Rambo, Sylvia H. Penn, M 1 10 More Mariani, Robert David Penn, M 1 10 More Schwab, Arthur J. Penn, W 1 10 More Ranjan, J. Nicholas Penn, W 1 10 More Lange, Roberto Antonio S Dakota 1 10 More Bennett, Alfred Homer Texas, S 1 10 More Olvera, Jose Rolando, Jr. Texas, S 1 10 More Rodriguez, Xavier Texas, W 1 10 More Moon, Norman K. Virg, W 1 10 More Urbanski, Michael Francis Virg, W 1 10 More Jones, Richard A. Wash, W 1 10 More Stadtmueller, Joseph Peter Wisc, E 1 10 More Conley, William Martin Wisc, W 1 10 More Table 4. Top Ten Judges
A total of 28 out of the "top ten" judges were in districts which were in the top ten with the largest number of convictions , while the remaining 14 judges were from other districts. (Because of ties, there were a total of 42 judges in the "top ten" rankings.)
Judges Mary Stenson Scriven in the Middle District of Florida (Tampa), Kevin Michael Moore in the Southern District of Florida (Miami), Benita Yalonda Pearson in the Northern District of Ohio (Cleveland), Jeffrey L. Schmehl in the Eastern District of Pennsylvania (Philadelphia) and James Donald Peterson in the Western District of Wisconsin (Madison) ranked 1st with 3 convicted in convictions.
Report Generated: April 3, 2024
