I. INTRODUCTION Under 18 USC [sect...

I. INTRODUCTION

Under 18 USC [section] 371 (the "statute" or "Act"), it is a crime to conspire to commit any offense against the United States or to defraud the United States. (1) A conspiracy is distinct from the substantive crime contemplated according to the conspiracy (2) and is charged as a separate offense (3) Acquittal forward a conspiracy charge does not bar prosecution based upon the substantive offense. (4) Likewise, acquittal of the substantive offense does not necessarily bar conviction in succession the conspiracy count; (5) however, if the government's theory of illegal conspiracy hangs upon the defendant's knowledge of and assistance