Conspiracy
It is a federal crime for anyone to conspire or agree with someone else to do something which, if actually carried out, would amount to another federal crime or offense. Because the essence of a conspiracy offense is the making of the agreement itself, followed by the commission of any overt act in furtherance of the plan, it is not necessary for the government to prove that the conspirators actually succeeded in accomplishing their unlawful plan.
An agreement whose purpose was to commit tax fraud or otherwise thwart and impede the IRS is known as a “Klein Conspiracy.” The law requires independent evidence of shared intent to evade taxes in order to sustain a "Klein conspiracy."
Conspiracy charges can be particularly troublesome because they can be brought, for statute of limitations purposes, even after prosecution for the underlying substantive offense is time barred so long as the result of the conspiracy continues. The most common example of the continuing effect of the conspiracy is continued receipt of payment or other benefit as a result of the underlying crime or offense.
For more information on defending against a conspiracy charge, please contact Kevin E. Thorn at 202 349-4033.
