Conspiracy to Defraud the United States — Basic Elements is a criminal offense under Federal Law. It is a crime for two or more people to join together and knowingly plan or conspire to defraud the United States of its lawful right to the fair, honest, and full use of its money or property. This crime can occur in various forms, and may include: bribery, kickbacks, embezzlement, money laundering, false statements, tax fraud, wire fraud, mail fraud, and other forms of fraud against the government. The elements of a Conspiracy to Defraud the United States — Basic Elements include: (1) an agreement between two or more people to commit an illegal act; (2) the intent to defraud the United States; and (3) an overt act in furtherance of the conspiracy. The penalties for Conspiracy to Defraud the United States — Basic Elements can vary, but may include fines, imprisonment, and restitution.