Prosecutions for 2020
Referring Agency: Internal Revenue Service
Number Year-to-date 667 Percent Change from previous year -21.3 Percent Change from 5 years ago -59.2 Percent Change from 10 years ago -53.4 Percent Change from 20 years ago -53
Table 1: Criminal ProsecutionsThe latest available data from the Justice Department show that during FY 2020 the government reported 667 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 down 21.3% over the past fiscal year when the number of prosecutions totaled 848.
The comparisons of the number of defendants charged with offenses 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).
Compared to five years ago when there were 1,633, the number of FY 2020 prosecutions of this type is down 59.2 percent. Prosecutions over the past year are lower than they were ten years ago. Overall, the data show that prosecutions of this type are down 53.4 percent from the level of 1,430 reported in 2010 and down 53 percent from the level of 1,418 reported in 2000.
The long term trend in prosecutions for these matters going back to FY 2000 is shown more clearly in Figure 1. The vertical bars in Figure 1 represent the number of prosecutions of this type recorded each fiscal year. Each presidential administration is distinguished by the color of the bars. To view trends month-by-month rather than year-by-year, see TRAC's monthly report series for the latest data.
Leading Program Areas
Cases were classified by prosecutors into more specific types. The single largest number of prosecutions of these matters through September 2020 was for "White Collar Crime", accounting for 65.2 percent of prosecutions.
The second largest number of matters were Prosecutions filed under the program area of "Withheld by Govt from TRAC " (19.9%) . The "Other" category in Figure 2 is comprised of a diverse group of programs. The largest specific programs within the "Other" category were: Narcotics/Drugs" (6.1%), "Government Regulatory" (5.2%).
[The Department of Justice is withholding the program area for 19.9% of the cases. These matters are also included in the "Other" category. TRAC, in ongoing litigation, has challenged the government's withholding of program category information, winning a substantial victory in September 2006 decision. The government, however, has filed a notice of appeal which has stayed the order requiring it to release program information.]
Top Ranked Lead Charges
Table 2 shows the top lead charges recorded in the prosecutions of matters filed in U.S. District Court during FY 2020.
Lead Charge Count Rank 1 yr ago 5 yrs ago 10 yrs ago 20 yrs ago 26 USC 7206 - Fraud and False statements 136 1 1 1 1 1 More 26 USC 7201 - Attempt to evade or defeat tax 80 2 2 2 2 2 More 18 USC 1343 - Fraud by wire, radio, or television 64 3 4 9 7 15 More 18 USC 371 - Conspiracy to commit offense or to defraud US 35 4 3 5 3 5 More 26 USC 7202 - Willful failure to collect or pay over tax 35 4 6 11 10 23 More 18 USC 1956 - Laundering of monetary instruments 27 6 4 7 6 3 More 21 USC 846 - Attempt and conspiracy 16 7 14 8 12 4 More 18 USC 1957 - Monetary transactions w/property from unlawful act 12 8 22 20 27 18 More 21 USC 841 - Drug Abuse Prevention & Control-Prohibited acts A 12 8 9 18 14 10 More 18 USC 286 - Conspiracy to defraud the Government claims 11 10 8 3 9 14 More
Table 2: Top charges filed
"Fraud and False statements" (Title 26 U.S.C Section 7206) was the most frequent recorded lead charge. Title 26 U.S.C Section 7206 was ranked 1st a year ago, while it was the 1st most frequently invoked five years ago. It was ranked 1st ten years ago and 1st twenty years ago.
Ranked 2nd in frequency was the lead charge "Attempt to evade or defeat tax" under Title 26 U.S.C Section 7201. Title 26 U.S.C Section 7201 was ranked 2nd a year ago, while it was the 2nd most frequently invoked five years ago. It was ranked 2nd ten years ago and 2nd twenty years ago.
Ranked 3rd was "Fraud by wire, radio, or television" under Title 18 U.S.C Section 1343. Title 18 U.S.C Section 1343 was ranked 4th a year ago, while it was the 9th most frequently invoked five years ago. It was ranked 7th ten years ago and 15th twenty years ago.
Again among the top ten lead charges, the one showing the sharpest decline in prosecutions compared to one year ago—down -42 percent—was "Conspiracy to commit offense or to defraud US " (Title 18 U.S.C Section 371 ). This was the same statute that had the largest decrease—-89%—when compared with five years ago.
Top Ranked Judicial Districts
During FY 2019 the Justice Department said the government obtained 2.6 prosecutions for every one million people in the United States. prosecutions for one million people in the United States during FY 2020 were 2 . Understandably, there is great variation in the per capita number of prosecutions in each of the nation's ninety-four federal judicial districts
Judicial District Percapita Count Rank 1yr ago 5yrs ago 10yrs ago 20yrs ago D. C. 10 7 1 2 13 49 85 More N. Y., W 10 27 2 64 37 5 55 More N Car, W 8 26 3 32 52 22 58 More Wyoming 5 3 4 87 88 90 85 More Penn, M 5 16 5 39 60 58 53 More La, E 5 8 6 8 12 52 38 More W Virg, N 4 4 7 7 6 11 85 More Ark, E 4 7 8 56 55 72 10 More Ohio, S 4 25 9 4 20 7 47 More N Car, E 4 17 10 34 25 33 51 More
Table 3: Top 10 districts (per one million people)
The District of Washington, D.C. (Washington)—with 9.92 prosecutions as compared with 2 prosecutions per one million people in the United States—was the most active through September 2020. The District of Washington, D.C. (Washington) was ranked 2nd a year ago. The district's position ten years ago was 49th and 85th twenty years ago.
The Western District of New York (Buffalo) ranked 2nd.
The Western District of North Carolina (Asheville) now ranks 3rd.
Recent entries to the top 10 list were Western District of North Carolina (Asheville), Eastern District of North Carolina (Raleigh), Middle District of Pennsylvania (Scranton), Eastern District of Arkansas (Little Rock), Western District of New York (Buffalo) and Wyoming, now ranked 3rd, 10th, 5th, 8th, 2nd and 4th. These districts ranked 32nd, 34th, 39th, 56th, 64th and 87th one year ago and 52nd, 25th, 60th, 55th, 37th and 88th five years ago.
Compared to 10 years ago, Northern District of West Virginia (Wheeling), Western District of North Carolina (Asheville), Eastern District of North Carolina (Raleigh), Washington, D.C. (Washington), Eastern District of Louisiana (New Orleans), Middle District of Pennsylvania (Scranton), Eastern District of Arkansas (Little Rock) and Wyoming now ranked in the top 10 did not appear in the top ten.
And compared to 20 years ago, Eastern District of Louisiana (New Orleans), Southern District of Ohio (Cincinnati), Eastern District of North Carolina (Raleigh), Middle District of Pennsylvania (Scranton), Western District of New York (Buffalo), Western District of North Carolina (Asheville), Washington, D.C. (Washington), Wyoming and Northern District of West Virginia (Wheeling) were not sufficiently active to then make the top 10.
The federal judicial district which showed the greatest growth in the rate of prosecutions compared to one year ago—576 percent—was Western District of New York (Buffalo). This was the same district that had the largest increase—110%—when compared with five years ago.
In the last year, the judicial District Court recording the largest drop in the rate of prosecutions—39.0 percent—was Southern District of Ohio (Cincinnati).
Report Generated: March 7, 2021
