Update: The Cost of Incarceration

As a follow-on to the 16 August 2013 posting, which notes that locking up an inmate at a Federal prison costs about $29 K annually, it has been brought to my attention that the average annual cost of keeping the same inmate at Riker's Island or some other New York City facility hits up the New York City taxpayers for $167,731.  And most of them are awaiting trial!  [Query:  What about the Rikers Island inmate who commits an assault, rape or murder while serving a sentence, and, while the sentence is still running, is charged for the crime?  How do they count him (or, sometimes, her)?  Is he/she among the "sentenced" or among the "awaiting trial?"].

And, inasmuch as New York City's budget is heavily subsidized, directly through state infusions and indirectly by lower realty taxes, as compared to fair market value, than the surrounding counties, the term "New York City taxpayers" includes those such as myself who live in the suburban counties.

One way to lower the costs to the taxpayers:  Put the worst of the inmates (read most costly to incarcerate) on some derelict barges.  Tow the barges out west of Staten Island by the Jersey oil refineries but still in New York City's territorial waters, and then throw a lit cigarette into the Arthur Kill.

Accounting for Costs at the Big House

Well, folks, government transparency at work here!

From today's Federal Register:  According to the Bureau of Prisons, in Fiscal 2012 the average annual cost to incarcerate a prisoner in a federal prison  was $29,027.46, and to confine an inmate in a Community Corrections Center was $27,003.

It's a great bargain for society in cases such as this, this, this and this.

Now, if they can only streamline the execution process for capital convicts, it would jettison much of the high end of the cost curve (and the low end of the worthiness to society curve) so that figures in future years can be reduced.

Iron Bars do not a Prison Make

President Bush has signed H.R. 7802, which is now Public Law No. 110-428 [The GPO has yet to post it, but give them a week or two or three.] We now have on the books the Inmate Tax Fraud Prevention Act of 2008.

Background: There are significant restrictions as to when, to whom and how much information from taxpayers' tax returns may be disclosed by the IRS. This is a good, nay, vital requirement, because nobody in their sound mind would file a tax return with the IRS if they thought the info on the tax return would become public information. But there are circumstances where tax return information must be disclosed, and so, Internal Revenue Code Section 6103 sets forth the particulars. [N.B. The version hyperlinked in this post, on the GPO website, is NOT the latest version, but if you look at it you will get an idea of Section 6103's general scheme, and general prolix verbosity.].

It seems that it is possible to outsmart the IRS by filing a tax return claiming a refund when no refund is actually warranted, because the IRS sends out the refund checks before auditing the tax return. This in and of itself is not so bad, BUT, there the criminals out there not only cheat on their own tax returns, but file false returns in the name of other people as well.


Taking it a step further, prisoners can and do successfully file false tax returns from the security of inside the prison walls. From Florida prisoners alone, there were fraudulent returns of over $4 million filed (at least that is what the IRS caught). A South Carolina inmate admitted at a Congressional hearing that he filed over 600 returns for himself or other inmates, face value approximately $3.5 million, approximately 90% of which were "successful."

More disturbing still, according to this South Carolina inmate, is that most of the money goes to the illegal drug market, and, he paid protection money to the Muslims in the prison to ensure his personal safety.


And so, President Bush has signed into law the Inmate Tax Fraud Prevention Act of 2008. In addition to a little rider that protects the pensions of retired federal judges for their widows and other surviving relatives, the Act adds Section 6103(k)(10) to the Internal Revenue Code, which permits the IRS to disclose tax return information on Federal inmates suspected of tax return fraud to the Federal Bureau of Prisons.

To which I say "Bravissimo!!"

But:

(A) The provision currently sunsets after 2011; and

(B) The IRS still cannot disclose the info to State prison officials, effectively leaving people like the South Carolina inmate out of the IRS's reach.

It is not a totally bad thing that Congress is proceeding with caution in tinkering with the disclosure provisions of Section 6103. But I hope that this obviously experimental legislation proves to be successful enough to warrant the removal of the sunset provision, and its expansion to include state inmates within the sweep of the statute.

Garson Update:

The Dishonorable Gerald P. Garson reportedly has surrendered and begun to serve his prison term. He starts it seven days earlier, so he'll get out seven days earlier.


Update 5 July 2007:


The Dishonorable Gerald P. Garson is now officially New York State Department of Correctional Services Inmate No. 07A3709. According to the Inmate Look-up utility at the DoCS website, Garson's parole hearing date is January 2009, with earliest parole eligibility on 4 July 2009.

Garson Update:

The Dishonorable Gerald P Garson's request for a stay of his sentence has been denied, and he supposedly will surrender this coming Tuesday 26 June to start his time in the slammer.

But it's still only Friday. Don't bet the mortgage money that he'll actually report to the clink on Tuesday! His cancer might act up, or he may get too delirious from his ethanol abuse problem, or find some other excuse. 'Tis many a slip 'twixt the cup and the lip. The only guarantee that Garson will serve time is if he actually serves the time.



UPDATE (23 June 2007):

I didn't get to read the 22 June issue of the New York Law Journal until after the computer was shut down for Shabbat, but on the first page, in the "In Brief" blurbs, it is reported that Garson has been given an extension to 5 July so that he can detoxify from his ethanol addiction prior to reporting to the slammer to serve his sentence.

On this one I have mixed feelings.

On one hand, it does little to adduce public confidence in the system. I have never really handled any criminal defense cases (except for two traffic violation matters which technically were criminal in nature), but my understanding is that extensions such as the one just accorded to His Dishonor are not available for the asking. Moreover, the New York State Department of Correctional Services does operate an 850-bed Willard Drug Treatment facility in Willard, NY, for nonviolent offenders. What's wrong with sticking Garson there?

On the other hand, Garson's clock doesn't start to tick for another 12 days, which means that he theoretically will remain in prison for an additional 12 days. And the condition of Garson's continuance, as I understand it, is that he be at an in-patient facility for his detox detail. Which means that the expense of the treatment should be underwritten from Garson's own purse and not by the taxpayers.

As mentioned earlier, "The only guarantee that Garson will serve time is if he actually serves the time." I stand by that statement.

Trading Time

Well, folks, the latest big league player trade seems to have given good value for value.

The bad news: Dr. Jack Kevorkian has been released from prison, and is now back in the game of suicide legalization.

The good news: The Dishonorable Gerald P. Garson, of whom this blog recently posted, has been led away to jail in handcuffs to serve his 3 - 10 year sentence. Brooklyn ex-politico Clarence Norman went along with ex-Judge Garson in the trade.

My two comments on this "player trade":

A. The only assurance the public has that Garson will serve his full sentence, without any parole, probation or pardon, is for him to actually serve the time. Garson's bench bum buddy Victor Barron, who was sentenced to 3 - 9 years for bribery, only served about 4, with work release to a half-way house facility after less than 2 years behind bars. I would be very, very surprised if Garson does anywhere near the maximum.


B. Having been born, raised, and attended law school in a jurisdiction other than the State of New York, this initially confused me, so I shall give the reader the benefit of my experience. In New York, that tribunal known as the "Supreme Court" is in fact the lowest court of general jurisdiction. Separate "Supreme Courts" are to be found in each of New York's counties. In normal states, such tribunals are called "Superior Courts" or "Courts of Common Pleas" or "Circuit Courts." Not so in New York.

In the Empire State, the cases go from the Supreme Court, to the Supreme Court Appellate Division, to the Court of Appeals (actually, this is an oversimplification; there are other inferior courts (in one if not both senses of the word) of limited jurisdiction, the busiest of which is the Civil Court of the City of New York.

But to people who have not spent much time in New York, the term "Supreme Court" conjures up august images of pomp and splendor associated with high-ranking tribunals. Like here, where Garson is referred to as an "Ex-N.Y. High Court Judge." Please, stop insulting the judges who really do sit on the high courts (or, wait a minute! Some of them are not much better than Garson or Barron!).


So the big trade has been consummated: Garson for Kevorkian! But if Garson's health issues act up while he is in the big house, maybe Dr. Kevorkian ought to be brought in to treat him.


UPDATE: Garson was released on bail a few hours later, pending arguments as to whether he should stay free pending his appeal.