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Conspiracy against the United States, or conspiracy to defraud the United States, [1] is a federal offense in the United States of America under 18 U.S.C. § 371.The statute originated under a federal law enacted in 1867 that was codified in the Revised Statutes of the United States in 1874, [2] in a subsequent codification of federal penal statutes in 1909, [3] and ultimately in the United ...