§ 371 provides that: If two or more persons conspire either to commit any offense against the United States, or to defraud the United States, or any agency thereof in any manner or for any purpose, and one or more of such persons do any act to effect the object of the conspiracy, each shall be fined under this title or imprisoned not more than five years, or both.
[5]In the 1924 case Hammerschmidt v. United States, the Supreme Court of the United States, in an opinion authored by Chief Justice William Howard Taft, held that "To conspire to defraud the United States means primarily to cheat the government out of property or money, but it also means to interfere with or obstruct one of its lawful governmental functions by deceit, craft or trickery, or at least by means that are dishonest.
"[1] The federal courts have held that an "actual loss to the government of any property or funds" is not an element of the offense; to secure a conviction, the government must prove "only that the defendant's activities impeded or interfered with legitimate governmental functions.
"[1] For example, a businessman who used a front company to gain federal subcontracts for bridge construction meant for disadvantaged businesses was convicted under this section.
[9] Notable persons who have been convicted of conspiracy against the United States include former Enron chief executive officer Jeff Skilling.