Convictions for March 2021

Referring Agency: Internal Revenue Service

Number Latest Month 61
Percent Change from previous month 154.2
Percent Change from 1 year ago -32.1
Percent Change from 5 years ago
(Including Magistrate Court)
Percent Change from 5 years ago
(Excluding Magistrate Court)
Table 1. Criminal Convictions

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.

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Figure 2. Specific Types of Convictions

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.

Judicial District Count Rank  
Fla, S 6 1 More
Ala, N 4 2 More
Mo, W 4 2 More
Conn 3 4 More
Montana 3 4 More
N. Y., S 3 4 More
Penn, M 3 4 More
Ind, S 2 8 More
Miss, S 2 8 More
Ohio, S 2 8 More
Texas, N 2 8 More
Wisc, E 2 8 More
Table 3. Top 10 Districts

  • 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
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