Opinion ID: 2971526
Heading Depth: 2
Heading Rank: 2

Heading: Conspiracy to Defraud the Government

Text: Defendants were convicted of conspiracy to defraud the government under 18 U.S.C. § 371. The elements of conspiracy are: (1) the conspiracy described in the indictment was willfully formed, and was existing at or about the time alleged; (2) the accused willfully became a member of the conspiracy; (3) one of the conspirators thereafter knowingly committed at least one of the overt acts charged in the indictment, at or about the time and place alleged; and (4) such overt act was -3- Nos. 03-3593, 03-3615, 03-3710 United States of America v. Woodman knowingly done in furtherance of some object or purpose of the conspiracy as charged. United States v. Miller, 161 F.3d 977, 985 (6th Cir. 1998). “A conspiracy may be inferred from circumstantial evidence that can reasonably be interpreted as participation in the common plan.” United States v. Beverly, 369 F.3d 516, 532 (6th Cir. 2004) (internal quotes and citations omitted). Here, the testimony of IRS employees and related exhibits showed that Defendants avoided paying taxes through a common scheme, using shell corporations. James Woodman argues that insufficient evidence existed to support his conspiracy conviction because he did not join WeShare until after the alleged conspiracy began. But the government presented evidence that he failed to report money he received from WeShare, just like the other defendants. This was sufficient to allow the jury to infer a common scheme and convict him along with the others.