Convictions for September 2024
Referring Agency: Internal Revenue Service
The latest available data from the Justice Department show that during September 2024 the government reported 62 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 40.9 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 only slightly down (-1.3%). 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 37.7 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 September 2024 was for "Fraud-Tax", accounting for 48.4 percent of convictions. Convictions were also filed for "Fraud-Identity Theft-Aggravated" (11.3%), "Fraud-Federal Program" (8.1%), "Fraud-Other" (4.8%), "Fraud-Other Business" (4.8%), "Drugs-Organized Crime Task Force" (3.2%), "Fraud-Consumer" (3.2%), "Fraud-Corporate" (3.2%), "Fraud-Financial Institution" (3.2%). See Figure 2.
Convictions in U.S. Magistrate Courts
Top Ranked Lead Charges
In September 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 September 2024, 62 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during September 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 September.
Top Ranked Lead Charges
Table 2 shows the top lead charges recorded in the convictions of matters filed in U.S. District Court during September 2024 referred by the Internal Revenue Service.
Lead Charge Count Rank 26 USC 7206 - Fraud and False statements 13 1 More 18 USC 1343 - Fraud by wire, radio, or television 10 2 More 18 USC 641 - Public money, property or records 8 3 More 26 USC 7201 - Attempt to evade or defeat tax 8 3 More 26 USC 7202 - Willful failure to collect or pay over tax 7 5 More 18 USC 1956 - Laundering of monetary instruments 4 6 More 18 USC 371 - Conspiracy to commit offense or to defraud US 3 7 More 21 USC 841 - Drug Abuse Prevention & Control-Prohibited acts A 2 8 More 18 USC 201 - Bribery of public officials and witnesses 1 9 More 18 USC 287 - False, fictitious or fraudulent claims 1 9 More 18 USC 664 - Theft or embezzlement from employee benefit plan 1 9 More 18 USC 1029 - Fraud and related activity - access devices 1 9 More 18 USC 1344 - Bank Fraud 1 9 More 26 USC 7212 - Attempts to interfere with admin of tax laws 1 9 More 42 USC 408 - Fed Old Age, Survivors & Disab Insur -Penalties 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 was the lead charge "Fraud by wire, radio, or television" under Title 18 U.S.C Section 1343.
Ranked 3rd were "Public money, property or records" under Title 18 U.S.C Section 641 and "Attempt to evade or defeat tax" under Title 26 U.S.C Section 7201.
Top Ranked Judicial Districts
In September 2024 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 Western District of Texas (San Antonio) — with 7 convictions — was the most active during September 2024.
The Eastern District of North Carolina (Raleigh) ranked 2nd.
Northern District of Georgia (Atlanta) and Southern District of Texas (Houston) 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 September 2024 are shown in Table 4.
Judge Count Rank Pitman, Robert Texas, W 7 1 More Batten, Timothy C., Sr. Ga, N 2 2 More Rose, Stephanie Marie Iowa, S 2 2 More Dever, James C., III N Car, E 2 2 More Mannion, Malachy E. Penn, M 2 2 More Trauger, Aleta Arthur Tenn, M 2 2 More Groh, Gina Marie W Virg, N 2 2 More Pepper, Pamela Wisc, E 2 2 More Gleason, Sharon Louise Alaska 1 9 More Brnovich, Susan Marie Arizona 1 9 More Brooks, Timothy Lloyd Ark, W 1 9 More Kronstadt, John Arnold Cal, C 1 9 More Mendez, John A. Cal, E 1 9 More Drozd, Dale A. Cal, E 1 9 More Nunley, Troy Lynne Cal, E 1 9 More Wang, Nina Y. Colorado 1 9 More Walton, Reggie B. D. C. 1 9 More Moreno, Federico A. Fla, S 1 9 More Williams, Kathleen Mary Fla, S 1 9 More Thrash, Thomas W., Jr. Ga, N 1 9 More Brown, Michael Lawrence Ga, N 1 9 More Edmunds, Nancy Garlock Mich, E 1 9 More Schiltz, Patrick Joseph Minnesota 1 9 More Flanagan, Louise W. N Car, E 1 9 More Bell, Kenneth Davis, Sr. N Car, W 1 9 More Donnelly, Ann Marie N. Y., E 1 9 More Scullin, Frederick James, Jr. N. Y., N 1 9 More Mosman, Michael W. Oregon 1 9 More Schmehl, Jeffrey L. Penn, E 1 9 More Kearney, Mark A. Penn, E 1 9 More Conner, Christopher C. Penn, M 1 9 More Schreier, Karen E. S Dakota 1 9 More Lindsay, Sam A. Texas, N 1 9 More Hittner, David Texas, S 1 9 More Waddoups, Clark Utah 1 9 More Stadtmueller, Joseph Peter Wisc, E 1 9 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 14 judges were from other districts. (Because of ties, there were a total of 36 judges in the "top ten" rankings.)
Judge Robert Pitman in the Western District of Texas (San Antonio) ranked 1st with 7 convicted in convictions.
Judges Timothy C. Batten, Sr. in the Northern District of Georgia (Atlanta), Stephanie Marie Rose in the Southern District of Iowa (Des Moines), James C. Dever, III in the Eastern District of North Carolina (Raleigh), Malachy E. Mannion in the Middle District of Pennsylvania (Scranton), Aleta Arthur Trauger in the Middle District of Tennessee (Nashville), Gina Marie Groh in the Northern District of West Virginia (Wheeling) and Pamela Pepper in the Eastern District of Wisconsin (Milwaukee) ranked 2nd with 2 convicted in convictions.
Report Generated: November 1, 2024
