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 States Code in 1948.[4] The crime is that of two or more persons who conspire to commit an offense against the United States, or to defraud the United States.