us code section government
Section 371 reaches any conspiracy for the purpose of impairing, obstructing or defeating the lawful function of any department of Government.. Tanner v. United States, 483 U.S. 107, 128 (1987); see Dennis v. United States, 384 U.S. 855 (1966). The defraud part of section 371 criminalizes any willful impairment of a legitimate function of government, whether or not the improper acts or objective are criminal under another statute.. United States v. Tuohey, 867 F.2d 534, 537 (9th Cir.