Convictions for October 2024
Referring Agency: Internal Revenue Service
The latest available data from the Justice Department show that during October 2024 the government reported 50 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 down 19.4 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 (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 35.8 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 October 2024 was for "Fraud-Tax", accounting for 62 percent of convictions. Convictions were also filed for "Fraud-Federal Program" (8%), "Drugs-Organized Crime Task Force" (6%), "Fraud-Financial Institution" (4%), "Fraud-Identity Theft-Aggravated" (4%), "Fraud-Identity Theft-Other" (4%), "Fraud-Other" (4%), "Withheld by Govt from TRAC (FOIA challen" (4%), "Fraud-Computer" (2%), "Fraud-Health Care" (2%). See Figure 2.
Convictions in U.S. Magistrate Courts
Top Ranked Lead Charges
In October 2024, 3 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.
In the magistrate courts in October the most frequently cited lead charge was Title 26 U.S.C Section 7201 involving "Attempt to evade or defeat tax". This was the lead charge for 66.7 percent of all magistrate convictions in October.
Convictions in U.S. District Courts
In October 2024, 47 defendants in new cases for these matters were charged in the U.S. District Courts. In addition during October 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 October.
Top Ranked Lead Charges
Table 2 shows the top lead charges recorded in the convictions of matters filed in U.S. District Court during October 2024 referred by the Internal Revenue Service.
Lead Charge Count Rank 26 USC 7201 - Attempt to evade or defeat tax 9 1 More 26 USC 7206 - Fraud and False statements 9 1 More 18 USC 1343 - Fraud by wire, radio, or television 5 3 More 18 USC 1349 - Mail Fraud - Attempt and Conspiracy 4 4 More 18 USC 1956 - Laundering of monetary instruments 3 5 More 18 USC 371 - Conspiracy to commit offense or to defraud US 2 6 More 18 USC 1344 - Bank Fraud 2 6 More 26 USC 7202 - Willful failure to collect or pay over tax 2 6 More 26 USC 7203 - Willful failure to file return, supply information 2 6 More 18 USC 286 - Conspiracy to defraud the Government claims 1 10 More 18 USC 287 - False, fictitious or fraudulent claims 1 10 More 18 USC 1028A - Aggravated Identity Theft 1 10 More 18 USC 1029 - Fraud and related activity - access devices 1 10 More 18 USC 1347 - Health Care Fraud 1 10 More 18 USC 1960 - Prohibition of illegal money transmitting business 1 10 More 18 USC 6003 - Court and Grand Jury Proceedings 1 10 More Table 2. Top Charges for Convictions
"Attempt to evade or defeat tax" (Title 26 U.S.C Section 7201) and "Fraud and False statements" (Title 26 U.S.C Section 7206) were the most frequent recorded lead charges.
Ranked 3rd was "Fraud by wire, radio, or television" under Title 18 U.S.C Section 1343.
Top Ranked Judicial Districts
In October 2024 the Justice Department's case-by-case records show that the government obtained 16.8 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.
Judicial District Count Rank Fla, M 4 1 More N. J. 4 1 More Cal, C 3 3 More Ga, N 3 3 More Okla, W 3 3 More Conn 2 6 More Penn, M 2 6 More Texas, S 2 6 More Utah 2 6 More Ala, M 1 10 More Alaska 1 10 More Arizona 1 10 More Ark, W 1 10 More Cal, E 1 10 More Cal, N 1 10 More Delaware 1 10 More Fla, N 1 10 More Fla, S 1 10 More La, E 1 10 More Mich, W 1 10 More Mo, W 1 10 More Montana 1 10 More N Mexico 1 10 More N. Y., N 1 10 More Nevada 1 10 More Tenn, W 1 10 More Texas, E 1 10 More Texas, W 1 10 More Virg, E 1 10 More Wash, W 1 10 More Wisc, E 1 10 More Table 3. Top 10 Districts
The Middle District of Florida (Tampa) and District of New Jersey — with 4 convictions — were the most active during October 2024.
Central District of California (Los Angeles), Northern District of Georgia (Atlanta) and Western District of Oklahoma (Oklahoma City) 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 October 2024 are shown in Table 4.
Judge Count Rank Bucklew, Susan C. Fla, M 2 1 More Batten, Timothy C., Sr. Ga, N 2 1 More Gleason, Sharon Louise Alaska 1 3 More Bolton, Susan Ritchie Arizona 1 3 More Brooks, Timothy Lloyd Ark, W 1 3 More Bernal, Jesus Gilberto Cal, C 1 3 More Birotte, Andre, Jr. Cal, C 1 3 More White, Jeffrey Steven Cal, N 1 3 More Underhill, Stefan R. Conn 1 3 More Connolly, Colm Felix Delaware 1 3 More Honeywell, Charlene Vanessa Edwards Fla, M 1 3 More Walker, Mark Eaton Fla, N 1 3 More Cohn, James I. Fla, S 1 3 More Brown, Nannette Jolivette La, E 1 3 More Jonker, Robert James Mich, W 1 3 More Phillips, Mary Elizabeth Mo, W 1 3 More Johnson, William Paul N Mexico 1 3 More Hayden, Katharine Sweeney N. J. 1 3 More Martinotti, Brian R. N. J. 1 3 More Friot, Stephen P. Okla, W 1 3 More Erwin, Shon T. Okla, W 1 3 More Jones, Bernard M. Okla, W 1 3 More Mannion, Malachy E. Penn, M 1 3 More Mariani, Robert David Penn, M 1 3 More Lipman, Sheryl Halle Tenn, W 1 3 More Crone, Marcia A. Texas, E 1 3 More Crane, Randy Texas, S 1 3 More Sam, David Utah 1 3 More Nielson, Howard Curtis, Jr. Utah 1 3 More Allen, Arenda Lauretta Wright Virg, E 1 3 More Pepper, Pamela Wisc, E 1 3 More Table 4. Top Ten Judges
All 31 of the "top ten" judges were in districts which were in the top ten with the largest number of convictions. (Because of ties, there were a total of 31 judges in the "top ten" rankings.)
Judges Susan C. Bucklew in the Middle District of Florida (Tampa) and Timothy C. Batten, Sr. in the Northern District of Georgia (Atlanta) ranked 1st with 2 convicted in convictions.
Judges Sharon Louise Gleason in the District of Alaska, Susan Ritchie Bolton in the District of Arizona, Timothy Lloyd Brooks in the Western District of Arkansas (Fort Smith), Jesus Gilberto Bernal in the Central District of California (Los Angeles), Andre Birotte, Jr. in the Central District of California (Los Angeles), Jeffrey Steven White in the Northern District of California (San Francisco), Stefan R. Underhill in the District of Connecticut, Colm Felix Connolly in the District of Delaware, Charle ranked 3rd with 1 convicted in convictions.
Report Generated: December 17, 2024
