Prosecutions for March 2021

Referring Agency: Internal Revenue Service

Number Latest Month 80
Percent Change from previous month 56.9
Percent Change from 1 year ago -14.3
Percent Change from 5 years ago
(Including Magistrate Court)
Percent Change from 5 years ago
(Excluding Magistrate Court)
Table 1. Criminal Prosecutions

The latest available data from the Justice Department show that during March 2021 the government reported 80 new prosecutions 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 56.9 percent over the previous month.

The comparisons of the number of defendants charged 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 2021 prosecutions of this type are compared with those of the same period in the previous year, the number of filings was down (-14.3%). Prosecutions over the past year are still much lower than they were five years ago. Overall, the data show that prosecutions of this type are down 52.8 percent from levels reported in 2016.

Figure 1. Monthly Trends in Prosecutions

The decrease from the levels five years ago in prosecutions for these matters is shown more clearly in Figure 1. The vertical bars in Figure 1 represent the number of prosecutions 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 prosecutions of these matters in March 2021 was for "Fraud-Tax", accounting for 48.8 percent of prosecutions. Prosecutions were also filed for "Withheld by Govt from TRAC (FOIA challen" (28.8%), "Fraud-Other" (3.8%), "Drugs-Organized Crime Task Force" (2.5%), "Fraud-Computer" (2.5%), "Fraud-Federal Program" (2.5%), "Fraud-Financial Institution" (2.5%). See Figure 2.

Pie chart of progcatlabel

Figure 2. Specific Types of Prosecutions

Prosecutions in U.S. Magistrate Courts

Top Ranked Lead Charges

In March 2021, 9 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 March the most frequently cited lead charge was involving "&mg_pos1_uscdescription.". This was the lead charge for percent of all magistrate filings in March.

Prosecutions in U.S. District Courts

In March 2021, 71 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during March there were an additional 3 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 March.

Top Ranked Lead Charges

Table 2 shows the top lead charges recorded in the prosecutions of matters filed in U.S. District Court during March 2021 referred by the Internal Revenue Service.

Lead Charge Count Rank  
26 USC 7201 - Attempt to evade or defeat tax 19 1 More
26 USC 7206 - Fraud and False statements 16 2 More
18 USC 1343 - Fraud by wire, radio, or television 5 3 More
26 USC 7202 - Willful failure to collect or pay over tax 4 4 More
18 USC 1341 - Mail Fraud - Frauds and swindles 2 5 More
18 USC 286 - Conspiracy to defraud the Government claims 1 6 More
18 USC 287 - False, fictitious or fraudulent claims 1 6 More
18 USC 371 - Conspiracy to commit offense or to defraud US 1 6 More
18 USC 641 - Public money, property or records 1 6 More
18 USC 666 - Theft or bribery in programs receiving Fed funds 1 6 More
18 USC 1028A - Aggravated Identity Theft 1 6 More
18 USC 1030 - Fraud and related activity - computers 1 6 More
18 USC 1040 - Fraud in connection with major disaster or emergency benefits 1 6 More
18 USC 1349 - Mail Fraud - Attempt and Conspiracy 1 6 More
18 USC 1956 - Laundering of monetary instruments 1 6 More
21 USC 841 - Drug Abuse Prevention & Control-Prohibited acts A 1 6 More
21 USC 846 - Attempt and conspiracy 1 6 More
26 USC 7203 - Willful failure to file return, supply information 1 6 More
31 USC 5324 - Structuring transactions to evade reporting requir 1 6 More
Table 2. Top Charges Filed

  • "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 and False statements" under Title 26 U.S.C Section 7206.

  • Ranked 3rd was "Fraud by wire, radio, or television" under Title 18 U.S.C Section 1343.

Top Ranked Judicial Districts

In March 2021 the Justice Department's case-by-case records show that the government brought 27.1 prosecutions for every ten million people in the United States.

Understandably, there is great variation in the number of prosecutions that are filed in each of the nation's ninety-four federal judicial districts.

The districts registering the largest number of prosecutions of this type last month are shown in Table 3.

Judicial District Count Rank  
Fla, S 8 1 More
Cal, C 6 2 More
Minnesota 3 3 More
N. J. 3 3 More
Ohio, S 3 3 More
Ala, N 2 6 More
Ark, W 2 6 More
Cal, E 2 6 More
Conn 2 6 More
Fla, M 2 6 More
Ga, N 2 6 More
La, E 2 6 More
Maryland 2 6 More
Mass 2 6 More
N Mexico 2 6 More
N. Y., S 2 6 More
Nebraska 2 6 More
Virg, W 2 6 More
Wyoming 2 6 More
Table 3. Top 10 Districts

  • The Southern District of Florida (Miami) — with 8 prosecutions — was the most active during March 2021.

  • The Central District of California (Los Angeles) ranked 2nd.

  • District of Minnesota, District of New Jersey and Southern District of Ohio (Cincinnati) 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 of this type during March 2021 are shown in Table 4.

Judge Count Rank  
Selna, James V. Cal, C 3 1 More
Mueller, Kimberly Jo Cal, E 2 2 More
Middlebrooks, Donald M. Fla, S 2 2 More
Grimm, Paul W. Maryland 2 2 More
Jones, James Parker Virg, W 2 2 More
Kallon, Abdul Karim Ala, N 1 6 More
Brooks, Timothy Lloyd Ark, W 1 6 More
Wilson, Stephen Victor Cal, C 1 6 More
Walter, John F. Cal, C 1 6 More
Wu, George H. Cal, C 1 6 More
Arguello, Christine M. Colorado 1 6 More
Underhill, Stefan R. Conn 1 6 More
Bolden, Victor Allen Conn 1 6 More
Bucklew, Susan C. Fla, M 1 6 More
Honeywell, Charlene Vanessa Edwards Fla, M 1 6 More
Ungaro, Ursula Mancusi Fla, S 1 6 More
Scola, Robert Nichols, Jr. Fla, S 1 6 More
Rosenberg, Robin Lee Fla, S 1 6 More
Altman, Roy Kalman Fla, S 1 6 More
Brown, Michael Lawrence Ga, N 1 6 More
Nye, David Charles Idaho 1 6 More
Collins, Susan L. Ind, N 1 6 More
Barbier, Carl J. La, E 1 6 More
Walter, Donald Ellsworth La, W 1 6 More
Saris, Patti B. Mass 1 6 More
Saylor, F. Dennis, IV Mass 1 6 More
Ludington, Thomas Lamson Mich, E 1 6 More
Maloney, Paul Lewis Mich, W 1 6 More
Montgomery, Ann D. Minnesota 1 6 More
Brasel, Nancy Ellen Minnesota 1 6 More
Tostrud, Eric Christian Minnesota 1 6 More
Autrey, Henry Edward Mo, E 1 6 More
Johnson, William Paul N Mexico 1 6 More
Riggs, Kea W. N Mexico 1 6 More
Chesler, Stanley R. N. J. 1 6 More
Shipp, Michael A. N. J. 1 6 More
McNulty, Kevin Charles N. J. 1 6 More
Kahn, Lawrence E. N. Y., N 1 6 More
Carter, Andrew L., Jr. N. Y., S 1 6 More
Vyskocil, Mary Kay N. Y., S 1 6 More
Gerrard, John Melvin Nebraska 1 6 More
Bazis, Susan M. Nebraska 1 6 More
Sargus, Edmund A., Jr. Ohio, S 1 6 More
Barrett, Michael Ryan Ohio, S 1 6 More
Dowdell, John Edward Okla, N 1 6 More
Immergut, Karin Johanna Oregon 1 6 More
Slomsky, Joel Harvey Penn, E 1 6 More
Hanen, Andrew S. Texas, S 1 6 More
Coughenour, John C. Wash, W 1 6 More
Peterson, James Donald Wisc, W 1 6 More
Johnson, Alan Bond Wyoming 1 6 More
Freudenthal, Nancy Dell Wyoming 1 6 More
Table 4. Top Ten Judges

A total of 38 out of the "top ten" judges were in districts which were in the top ten with the largest number of filings , while the remaining 14 judges were from other districts. (Because of ties, there were a total of 52 judges in the "top ten" rankings.)

  • Judge James V. Selna in the Central District of California (Los Angeles) ranked 1st with 3 defendants in cases.

  • Judges Kimberly Jo Mueller in the Eastern District of California (Sacramento), Donald M. Middlebrooks in the Southern District of Florida (Miami), Paul W. Grimm in the District of Maryland and James Parker Jones in the Western District of Virginia (Roanoke) ranked 2nd with 2 defendants in cases.

Report Generated: April 29, 2021
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