United States of America, (87-5477), (87-5750, 87-5751) v. Bob Minarik and Aline K. Campbell, (87-5477), (87-5750, 87-5751)

MERRITT, Circuit Judge.

This criminal fraud cause is brought under the second, or “defraud,” clause of 18 U.S.C. § 371, rather than the first, or “offense” clause. Section 371 reads as follows:

If two or more persons conspire either to commit any offense against the United States, or to defraud the United States, or any agency thereof in any manner or for any 'purpose, and one or more of such persons do any act to effect the object of the conspiracy, each shall be fined not more than $10,000 or imprisoned not more than five years, or both. If, however, the offense, the commission of which is…