Prosecutions for 2022
Referring Agency: Internal Revenue Service
478 |
-10.7 |
-36.3 |
-53.4 |
-39.2 |
Table 1: Criminal Prosecutions
The latest available data from the Justice Department show that during the first eight months of FY 2022 the government reported 478 new prosecutions for these matters. Those cases were referred by the Internal Revenue Service.
If this activity continues at the same pace, the annual total of prosecutions
will be 717 for this fiscal year. According to the case-by-case information
analyzed by the Transactional Records Access Clearinghouse (TRAC), this estimate
is down 10.7% over the past fiscal year when the number of prosecutions totaled
803.
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 1,126, the estimate of FY 2022 prosecutions of this type is down 36.3 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 1,539 reported in 2012 and down 39.2 percent from the level of 1,179 reported in 2002.
The long term trend in prosecutions for these matters going back to
FY 2002 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. Projected figures for the current fiscal year are shown. 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.
Figure 1: Criminal Prosecutions over the last 20 years
Figure 2: Specific types of prosecutions
Leading Program Areas
Cases were classified by prosecutors into more specific types.
The single largest number of prosecutions of these matters through May 2022 was for "White Collar Crime", accounting for 69.9 percent of prosecutions.
The second largest number of matters were Prosecutions filed under the program area of "Withheld by Govt from TRAC " (20.7%) .
The "Other" category in Figure 2 is comprised of a diverse group of programs. The largest specific programs within the "Other" category were: Government Regulatory" (4.2%).
[The Department of Justice is withholding the program area for 20.7% 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 the first eight months of FY 2022.
Note: There were an additional 81 other lead charges which were not individually ranked. See latest monthly report if you
want all lead charges included in rankings for the latest month, or use TRACFED
criminal analyzer tool for complete listing for any year.
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 "Willful failure to collect or pay over tax" under Title 26 U.S.C Section 7202.
Title 26 U.S.C Section 7202 was ranked 6th a year ago. It was ranked 10th ten years ago and 12th twenty years ago.
Again among the top ten lead charges, the one showing the sharpest
projected decline in prosecutions compared to one year ago—down -55 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 projected decrease—-82%—when compared with five years ago.
Top Ranked Judicial Districts
During FY 2021 the Justice Department said the government obtained 2.4
prosecutions for every one million people in the United States. If pace during the first eight months of FY 2022 continues at the same rate,
prosecutions for one million people in the United States this
year will be 2.2 . Understandably, there is great variation in the per capita
number of prosecutions in each of the nation's ninety-four
federal judicial districts
10 |
6 |
1 |
8 |
13 |
53 |
59 |
More |
9 |
19 |
2 |
15 |
12 |
34 |
66 |
More |
9 |
13 |
3 |
12 |
86 |
47 |
81 |
More |
8 |
16 |
4 |
54 |
45 |
66 |
21 |
More |
6 |
3 |
5 |
3 |
3 |
90 |
9 |
More |
6 |
32 |
6 |
63 |
25 |
24 |
13 |
More |
6 |
3 |
6 |
60 |
34 |
82 |
85 |
More |
6 |
7 |
8 |
68 |
31 |
72 |
54 |
More |
5 |
5 |
9 |
14 |
15 |
29 |
34 |
More |
5 |
3 |
10 |
10 |
66 |
71 |
38 |
More |
Table 3: Top 10 districts (per one million people)
The District of South Dakota—with 10.34 prosecutions as compared with 2.2 prosecutions per one million people in the United States—was the most active through May 2022.
The District of South Dakota was ranked 8th a year ago. The district's position ten years ago was 53rd and 59th twenty years ago.
The Middle District of Pennsylvania (Scranton) ranked 2nd.
The Western District of Kentucky (Louisville) now ranks 3rd.
Recent entries to the top 10 list were Western District of Kentucky (Louisville), Western District of Tennessee (Memphis), Middle District of Pennsylvania (Scranton), Northern District of Alabama (Birmingham), North Dakota, Eastern District of New York (Brooklyn) and Southern District of Mississippi (Jackson), now ranked 3rd, 9th, 2nd, 4th, 6th, 6th and 8th. These districts ranked 12th, 14th, 15th, 54th, 60th, 63rd and 68th one year ago and 86th, 15th, 12th, 45th, 34th, 25th and 31st five years ago.
Compared to 10 years ago, Eastern District of New York (Brooklyn), Western District of Tennessee (Memphis), Middle District of Pennsylvania (Scranton), Western District of Kentucky (Louisville), South Dakota, Northern District of Alabama (Birmingham), Delaware, Southern District of Mississippi (Jackson), North Dakota and Washington, D.C. (Washington) now ranked in the top 10 did not appear in the top ten.
And compared to 20 years ago, Eastern District of New York (Brooklyn), Northern District of Alabama (Birmingham), Western District of Tennessee (Memphis), Delaware, Southern District of Mississippi (Jackson), South Dakota, Middle District of Pennsylvania (Scranton), Western District of Kentucky (Louisville) and North Dakota were not sufficiently active to then make the top 10.
The federal judicial district which showed the greatest projected growth in the rate of prosecutions
compared to one year ago—425 percent—was Southern District of Mississippi (Jackson).
Compared to five years ago, the district with the largest projected growth—1824 percent—was
Western District of Kentucky (Louisville) .
In the last year, the judicial District Court recording the largest projected drop in the rate of prosecutions—43.8 percent—was Washington, D.C. (Washington).
Report Generated: August 10, 2022