Offshore Charges / Convictions Spreadsheet (9/13/15)

I offer readers a spreadsheet (see instructions for download at end of this page) in which I compile and analyze certain data regarding the Government's charges and convictions in the offshore account initiative. I caveat the use of this spreadsheet in that the information is incomplete and perhaps even wrong in some of the particulars. I request that my readers to email me at to advise of any information needed to make it more complete and accurate. As I am advised or have my own updates, I will post new versions of the spreadsheet.

The basic data is in the spreadsheets with the tabs titled "Indictment Data Table" and "Financial Institution Data Table." Both tables are Excel tables that permit various database type functions. You can sort by the information in each column. In addition, you can display only limited subsets of the information in each column. For example, you can filter to see only the enablers that have been indicated or can filter based on the enablers banks.

Also, I have some statistical analyses in the other spreadsheets with "Stats" tabs. I use various Excel formulas to analyze the data in the two data tables.  As noted above, the data tables may be incomplete or even inaccurate in some instances, although I am striving to refine the information. The statistics thus may not be perfect, but over time and with the help of readers and some self-help, I hope to make the spreadsheet better and, hopefully, more useful.

Thanks in advance for those of you who help me make this spreadsheet more accurate and complete.


To download the spreadsheet in Excel 2010 format (.xlsx) in a ZIP file, click here (version as of 9/13/15) and download by clicking the download button in the upper right hand column.

Readers may make appropriate comments below.


  1. Thank you for all of this information.

    The indictments of taxpayers with UBS accounts is 61. I presume these originated from the 4,450 dump by UBS in 2009. So from then to now, .0137 percent of the 4,450 UBS account holders were criminally indicted. If any of the UBS account holders who were not indicted (the other 99.98) simply closed their offshore account(s) in 2009 (or before 4/15/10) - would they be free from future non FBAR disclosure indictment after 4/15/16, due to reaching the 6 year statute of limitations finish-line?


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