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District of Pennsylvania for one count of conspiracy to defraud
the United States under 18 U.S.C. sec. 371 (1994) and one count
of aiding and abetting the bribery of a public official under 18
U.S.C. sec. 201(b) (1994).
In count one of the indictment the grand jury charged
petitioner of conspiring with Toll and Suval to defraud the
United States. The object of the conspiracy was for petitioner
and Suval to receive bribes from Toll in return for conducting
inadequate examinations of the Cynwyd Group’s tax returns. Among
the 55 overt acts contained in count one of the indictment were
the following: (1) Petitioner's meeting with Toll at various
times to discuss examination of specific Cynwyd Group returns;
(2) petitioner’s causing the IRS to issue certain clearance
letters; (3) Toll's meeting with Suval at various times to
discuss the examination of various Cynwyd Group returns; (4)
Suval’s causing the IRS to issue certain clearance letters; (5)
Toll's making payments to Suval.
In its instructions to the jury at petitioner’s criminal
trial concerning the count of conspiracy, the court stated as
follows:
In order to meet the burden of proof as to
* * *[the Count of conspiracy] against * * *
[petitioner], there are five things that the
Government must prove beyond a reasonable doubt:
First, that the conspiracy described in the Bill
of Indictment was formed and was existing at or about
the times that are alleged;
Secondly, that * * * [petitioner] intentionally,
willfully, became a member of that conspiracy;
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