10th Cir. Crim. Pattern Jury Instr. 2.19.2

18 U.S.C. § 371 (SECOND CLAUSE)

The defendant is charged in count ————— of the indictment

with a violation of 18 U.S.C. section 371.

This law makes it a crime to conspire to defraud the United

States by __________ (describe means, e.g. impairing, obstructing,

or defeating the lawful function of the Internal Revenue Service in

the ascertainment, assessment, or collection of income taxes due).

The word “defraud” here is not limited to its ordinary

meaning of cheating the government out of money or property; it

includes impairing, obstructing, defeating, or interfering with the

lawful function of the government or one of its agencies by

dishonest means.

To find the defendant guilty of this crime you must be

convinced that the government has proved each of the following

beyond a reasonable doubt:

First: the defendant agreed with at least one other person

to defraud the government or one of its agencies by _____________

(describe), as charged in the indictment.

Second: one of the conspirators engaged in at least one overt

act furthering the conspiracy’s objective.

Third: the defendant knew the essential objective of the

conspiracy.

Fourth: the defendant knowingly and voluntarily

participated in the conspiracy.

Fifth: there was interdependence among the members of the

conspiracy; that is, the members, in some way or manner, intended

to act together for their shared mutual benefit within the scope of

the conspiracy charged.