Convictions for March 2021
Referring Agency: Internal Revenue Service
The latest available data from the Justice Department show that during March 2021 the government reported 61 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 154.2 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 2021 convictions of this type are compared with those of the same period in the previous year, the number of convictions was down (-32.1%). 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 67.3 percent from levels reported in 2016.
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 March 2021 was for "Fraud-Tax", accounting for 70.5 percent of convictions. Convictions were also filed for "Money Laundering-Other" (13.1%), "Fraud-Identity Theft-Aggravated" (4.9%). See Figure 2.
Convictions in U.S. Magistrate Courts
Top Ranked Lead Charges
In March 2021, 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 March 2021, 61 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during March 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 March.
Top Ranked Lead Charges
Table 2 shows the top lead charges recorded in the convictions 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 17 1 More 26 USC 7206 - Fraud and False statements 13 2 More 31 USC 5324 - Structuring transactions to evade reporting requir 8 3 More 18 USC 371 - Conspiracy to commit offense or to defraud US 5 4 More 18 USC 1956 - Laundering of monetary instruments 3 5 More 18 USC 286 - Conspiracy to defraud the Government claims 2 6 More 18 USC 1028A - Aggravated Identity Theft 2 6 More 18 USC 201 - Bribery of public officials and witnesses 1 8 More 18 USC 287 - False, fictitious or fraudulent claims 1 8 More 18 USC 666 - Theft or bribery in programs receiving Fed funds 1 8 More 18 USC 1001 - Fraud/false statements or entries generally 1 8 More 18 USC 1341 - Mail Fraud - Frauds and swindles 1 8 More 18 USC 1349 - Mail Fraud - Attempt and Conspiracy 1 8 More 21 USC 846 - Attempt and conspiracy 1 8 More 26 USC 7202 - Willful failure to collect or pay over tax 1 8 More 26 USC 7203 - Willful failure to file return, supply information 1 8 More 26 USC 7207 - Fraudulent returns, statements, or other documents 1 8 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 and False statements" under Title 26 U.S.C Section 7206.
Ranked 3rd was "Structuring transactions to evade reporting requir" under Title 31 U.S.C Section 5324.
Top Ranked Judicial Districts
In March 2021 the Justice Department's case-by-case records show that the government obtained 22.3 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 6 convictions — was the most active during March 2021.
The Northern District of Alabama (Birmingham) and Western District of Missouri (Kansas City) 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 March 2021 are shown in Table 4.
Judge Count Rank Martinez, Jose E. Fla, S 6 1 More Proctor, R. David Ala, N 2 2 More Adelman, Lynn S. Wisc, E 2 2 More Kallon, Abdul Karim Ala, N 1 4 More Axon, Annemarie Carney Ala, N 1 4 More Beaverstock, Jeffrey Uhlman Ala, S 1 4 More Gleason, Sharon Louise Alaska 1 4 More Carter, David O. Cal, C 1 4 More Arterton, Janet Bond Conn 1 4 More Bolden, Victor Allen Conn 1 4 More Dooley, Kari Anne Conn 1 4 More Byron, Paul Gregory Fla, M 1 4 More Batten, Timothy C., Sr. Ga, N 1 4 More Hall, James Randal Ga, S 1 4 More Shadid, James Edward Ill, C 1 4 More Young, Richard L. Ind, S 1 4 More Ebinger, Rebecca Goodgame Iowa, S 1 4 More Mills, Michael P. Miss, N 1 4 More Starrett, Keith Miss, S 1 4 More Fenner, Gary A. Mo, W 1 4 More Sachs, Howard Frederic Mo, W 1 4 More Phillips, Mary Elizabeth Mo, W 1 4 More Christensen, Dana Lewis Montana 1 4 More Arleo, Madeline C. N. J. 1 4 More Brown, Gary R. N. Y., E 1 4 More McAvoy, Thomas James N. Y., N 1 4 More Seibel, Cathy N. Y., S 1 4 More Karas, Kenneth M. N. Y., S 1 4 More Briccetti, Vincent Louis N. Y., S 1 4 More Gerrard, John Melvin Nebraska 1 4 More Sargus, Edmund A., Jr. Ohio, S 1 4 More Watson, Michael H. Ohio, S 1 4 More Hernandez, Marco Antonio Oregon 1 4 More Mannion, Malachy E. Penn, M 1 4 More Mazzant, Amos L. Texas, E 1 4 More Lynn, Barbara M. Texas, N 1 4 More Boyle, Jane J. Texas, N 1 4 More Atlas, Nancy Friedman Texas, S 1 4 More Reiss, Christina Clair Vermont 1 4 More Novak, David J. Virg, E 1 4 More Jones, James Parker Virg, W 1 4 More Mendoza, Salvador, Jr. Wash, E 1 4 More Johnson, Alan Bond Wyoming 1 4 More Table 4. Top Ten Judges
A total of 22 out of the "top ten" judges were in districts which were in the top ten with the largest number of convictions , while the remaining 21 judges were from other districts. (Because of ties, there were a total of 43 judges in the "top ten" rankings.)
Judge Jose E. Martinez in the Southern District of Florida (Miami) ranked 1st with 6 convicted in convictions.
Judges R. David Proctor in the Northern District of Alabama (Birmingham) and Lynn S. Adelman in the Eastern District of Wisconsin (Milwaukee) ranked 2nd with 2 convicted in convictions.
Report Generated: April 29, 2021
