United States v. Manfredi (628 F. Supp. 2d 608, 2009)

MEMORANDUM OPINION AND ORDER

NORA BARRY FISCHER, District Judge.

I. INTRODUCTION

On September 25, 2007, a grand jury returned an eight-count indictment against Samuel J. Manfredi (“Mr. Manfredi”) and Marilyn T. Manfredi (“Mrs. Manfredi”) (collectively, “Defendants”) charging both with the following crimes: (1) at Count One with conspiracy to commit offenses against the United States under 18 U.S.C. § 371 including income tax evasion in violation of 26 U.S.C. § 7201, filing false tax returns in violation of 26 U.S.C. § 7206(1) and structuring currency transactions in violation of 31 U.S.C. § 5324(a)(3) and 18 U.S.C. § 2; (2) at Counts Two, Three and Four with income tax evasion in violation of 26 U.S.C. § 7206(1); and (3) at Count Eight with structuring currency transactions in violation of 31 U.S.C. § 5324(a)(3) and 18 U.S.C. § 2. (Docket No. 2). The indictment also charges Samuel J. Manfredi, only, at Counts Five, Six and Seven with filing false tax returns in violation of 26 U.S.C. § 7206(1). Id. This matter is before the Court on Defendants Samuel J. Manfredi and Marilyn T. Manfredi’s remaining Pretrial Motions upon which oral argument was heard on December 22, 2008.

As a preliminary matter, the Court has granted Defendant Samuel J. Manfredi’s “Motion to Adopt and Join In Motions of Co-Defendant” (Docket No. 43) and Defendant Marilyn T. Manfredi’s “Motion to Join Motions filed by Co-Defendant” (Docket No. 50). Accordingly, when applicable, the Court will discuss each Pretrial Motion as they pertain to both Defendants.

The Court also previously denied seven of Defendants’ Pretrial Motions in a Memorandum Opinion and Order issued on June 27, 2008, 2008. (Docket No. 86). In said Order, the Court denied the following motions previously filed by Defendants:

A. Motion for Disclosure of 404(b) Evidence (Docket No. 29);

B. Motion for Revelation of Identity of Informants (Docket No. 51);

C. Motion to Preserve Evidence (Docket No. 55);

D. Motion for Government Disclosure of Rule 807 “Residual Exception” Statements (Docket No. 46);

E. Motion for Pretrial Disclosure of All Brady Materials (Docket No. 48);

F. Motion for Discovery and Notice of Intention to Use Evidence (Docket No. 32);

G. Motion for Search of Personnel Files of Government Agency Witnesses (Docket No. 45);

Presently before the Court are six additional Pretrial Motions in which both Defendants have joined (to the extent applicable to each). The pending Pretrial Motions include the following:

H. Motion to Dismiss Count One for Alleging Multiple Conspiracies (Docket No. 38);

I. Motion to Dismiss Counts One, Five through Seven, and Eight For Failing To State an Offense and All of Its Forfeiture Allegations For Being Predicated on Defective Counts One and Eight (Docket No. 40);

J. Motion to Dismiss Indictment’s Forfeiture Allegations (Docket No. 34);

K. Motion for Bill of Particulars by Defendant Samuel Manfredi (Docket No. 36);

L. Motion for Bill of Particulars by Defendant Marilyn Manfredi (Docket No. 31); and

M. Motion for Severance from Co-Defendant by Marilyn Manfredi (Docket No. 53).

II. BACKGROUND

The indictment alleges the following facts. At all times material to the indictment, Aquarian and Associates Incorporated (“Aquarian”), was a modeling and talent agency owned by Defendant Samuel J. Manfredi and incorporated in the Commonwealth of Pennsylvania. (Docket No. 2 at ¶¶ 1-2). Aquarian conducts modeling and talent auditions and shows in various cities in the United States and generates its revenue through registration fees for clients who participate in their shows. (Docket No. 2 at ¶¶ 2-3). “Aquarian also sold various ‘extras’ at the shows, such as photographs and t-shirts.” (Docket No. 2 at ¶ 3). The registration fees and extras were paid by Aquarian’s business clients and customers through cash, personal checks, money orders, and credit cards. (Docket No. 2 at ¶ 3). The alleged mishandling of these business activities, running from March 16, 1998 to April 15, 2004, forms the basis of the Grand Jury’s indictment against Defendants. (Docket No. 2 at ¶ 4).

A. Count One — Conspiracy under 18 U.S.C. § 871

Count One charges that Defendants knowingly and willfully combined, conspired, confederated, and agreed together and with one another to commit offenses against the United States, in violation of 26 U.S.C. §§ 7201 and 7206(1), and 31 U.S.C. § 5324(a)(3), that is: “(a) to evade and attempt to evade U.S. Individual income taxes; (b) to subscribe to and file false U.S. Income Tax Returns for an S-Corporation; and (c) to structure U.S. currency transactions with domestic financial institutions.” (Id. at 1-2).

1. Manner and Means of the Conspiracy

Specifically, the indictment alleges that the following facts were done, made, or caused to be done as part or in furtherance of the conspiracy. Defendants “collected the business receipts of Aquarian and deposited and caused the deposit of the checks, money orders and credit card payments into Aquarian business accounts but did not deposit all of the cash receipts into the business accounts.” (Id. at ¶ 5). Samuel Manfredi “provided or caused to be provided deposit slips reflecting the deposits into Aquarian bank accounts to an independent accountant retained” by him. (Id. at ¶ 6). Rather than “depositing all of the cash receipts earned from Aquarian business operations into business accounts,” Defendants “used some of the cash to purchase postal money orders, certificates of deposit, annuities and personal property, including a Mercedes Benz automobile.” (Id. at ¶ 7). The Postal Money Orders were purchased from United States Post Offices, “where they purchased United States Postal Money Orders by structuring the purchases with currency in amounts calculated to avoid required filings of funds transaction reports.” (Id. at ¶ 8).

In addition, Defendants allegedly opened “205 accounts at 25 financial institutions in the Western District of Pennsylvania, including certificate of deposit and annuity accounts, savings accounts and other accounts” which were used to deposit Aquarian cash receipts. (Id. at ¶ 9). Defendants “also structured the deposit of currency, along with money orders, into certificate of deposit, annuity, savings and other bank accounts in the Western District of Pennsylvania in amounts calculated to avoid required filings of currency transaction reports.” (Id. at ¶ 10). Further, Defendants allegedly did not report all cash receipts from Aquarian business operations to their independent accountant. (Docket No. 2 at ¶ 11). As such, the accountant who prepared Defendants’ Aquarian and personal tax returns was unaware of the existence of the cash receipts and did not include them as income of Aquarian on the United States Income Tax Returns for an S Corporation (Form 1120S) or Defendants’ Joint Individual Income Tax Returns (Form 1040). (Id. at ¶ 11).

It is alleged that Samuel J. Manfredi, reviewed, signed, and caused to be filed with the Internal Revenue Service (“I.R.S.”) Aquarian’s United States Income Tax Return for an S Corporation prepared by the independent accountant with the knowledge that the gross receipts of all of the cash generated by Aquarian business operations had not been included in the independent accountant’s calculations. (Id. at ¶ 12). Similarly, it is alleged that both Defendants reviewed, signed, and caused to be filed with the I.R.S. the United States Joint Individual Income Tax Returns prepared by the independent accountant with the knowledge that the gross receipts of all of the cash generated by Aquarian business operations had not been included in the independent accountant’s calculations. (Id. at ¶ 13).

2. Overt Acts

It is further alleged that the following overt acts “[i]n furtherance of the conspiracy, and to effect its objects and purposes” were committed by Defendants in the Western District of Pennsylvania. (Id at ¶ 14).

Specifically, on or about July 22, 2002, Samuel J. Manfredi falsely stated to a Special Agent of the I.R.S., Criminal Investigation, and a United States Postal Inspector, “that he reported all Aquarian cash receipts as income on Aquarian’s corporate tax returns,” even though he knew that he “did not report all of the cash receipts on Aquarian corporate tax returns.” (Id. at ¶ 15).

On or about March 30, 2000, both Defendants allegedly traveled to 17 different United States Post Offices to purchase approximately 74 United States Postal Money Orders with cash, totaling $42,300.00. (Id. at ¶ 16). Each money order was made payable to Bobby Rahal Motorcar Company (“Rahal”). In addition, on or about April 3, 2000, Marilyn T. Manfredi purchased a 2000 Mercedes Benz automobile at Rahal “by providing that company in partial payment for the automobilé a total of approximately 86 United States Postal Money Orders having a total value of $50,000.00, and $8,800.00 in United States currency.” (Id. at ¶ 17). Further, that on or about April 25, 2002, Marilyn T. Manfredi “purchased with United States currency a total of 9 United States Postal Money Orders having a total value of $6,300.00 at United States Post Offices in Norwood, Massachusetts. The money orders were made payable to either Samuel J. Manfredi or Marilyn T. Manfredi.” (Id. at ¶ 18).

On or about April 15 of each year between 1999 and 2003, Defendants caused the filing of United States Individual Income Tax Returns (Form 1040) in the Western District of Pennsylvania, allegedly knowing that the returns did not report the correct amount of income received by them for that year. (Docket No. 2 at ¶ 19). Similarly, Samuel J. Manfredi caused the filing of United States Income Tax Returns for an S Corporation (namely Aquarian) for each year between 1999 and 2003, allegedly with the knowledge that the “returns did not report the correct amount of income received by Aquarian for that fiscal year.” (Id. at ¶ 20).

Fiscal Year Ending Date Filing Date

1. March 31,1999 02/14/1999

2. March 31, 2000 12/15/2000

3. March 31, 2001 12/17/2001

4. March 31, 2002 12/14/2002

5. March 31, 2003 12/17/2002

(Id.).

B. Counts Two through Four-Income Tax Evasion under 26 U.S.C. § 7201 and 18 U.S.C. § 2

Counts Two through Four each allege a violation of 26 U.S.C. § 7201 and 18 U.S.C. § 2 for Defendants’ alleged attempts to evade taxes owed to the United States of America by filing fraudulent United States Joint Individual Income Tax Returns (Form 1040) with the knowledge that the amount of taxable income listed on each return was understated. (Docket No. 2 at 8-10).

Count Two charges that Defendants reported on their Form 1040 that their taxable income for the calendar year of 2001 was $204,368.00 and that the amount of taxes due and owing for that year was $55,298.00. (Id. at 8). It is alleged that this filing was made by Defendants with knowledge that their taxable income for 2001 was actually $391,618.00 for which they owed $125,166.00 in income taxes. (Id.).

Similarly, Count Three charges that Defendants reported on their Form 1040 that their taxable income for the calendar year of 2002 was $226,306.00 and that the amount of taxes due and owing for that year was $60,476.00. (Id. at 9). It is further alleged that this filing was made by Defendants with knowledge that their taxable income for 2002 was actually $522,286.00 for which they owed $171,687.00 in income taxes. (Id.).

Likewise, Count Four charges that Defendants reported on their Form 1040 that their taxable income for the calendar year of 2003 was $371,029.00 and that the amount of taxes due and owing for that year was $105,905.00. (Id. at 10). It is further alleged that this filing was made by Defendants with knowledge that then-taxable income for 2003 was actually $407,010.00 for which they owed $115,755.00 in income taxes. (Id.).

C.Counts Five through Severtr-Income Tax Evasion under 26 U.S.C. § 7206(1) against Defendant Samuel J. Manfredi, only

Counts Five through Seven each allege a violation of 26 U.S.C. § 7206(1) for the years of 2001-2003. Specifically, each count alleges that “Samuel J. Manfredi did make and subscribe as president of Aquarian a United States Income Tax Return for an S Corporation, Form 1120S ... which was verified by a written declaration that it was made under the penalties of perjury and was filed with the Internal Revenue Service, which said United States Income Tax Return for an S Corporation the defendant did not believe to be true and correct as to every material matter” as the return reported certain gross receipts for each year, on lines la and lc, when Defendant well knew that Aquarian had gross receipts that were substantially greater than that reported. (Id. at 11). The allegedly understated reported gross receipts and corresponding filing dates for the corporate tax returns were filed are as follows. Count Five charges that the corporate tax return filed on or about December 14, 2001 for the fiscal year ending March 31, 2001 reported $987,565.00 as gross receipts. (Id. at 11). Count Six charges that the corporate tax return filed on or about December 12, 2002 for the fiscal year ending March 31, 2002 reported 1,056,330.00 as gross receipts. (Id. at 12). Finally, Count Seven charges that the corporate tax return filed on or about December 15, 2003 for the fiscal year ending March 31, 2003 reported $1,436,640.00 as gross receipts. (Id. at 13).

D. Count Eight-Structuring Currency Transactions under 31 U.S.C. § 5321p(a)(3) and 18 U.S.C. § 2

Count Eight charges Defendants with evasion of the reporting requirements under 31 U.S.C. § 5313(a) by structuring, assisting in structuring, and causing to be structured, transactions with domestic financial institutions in violation of 31 U.S.C. § 5324(a)(3) and 18 U.S.C. § 2. (Id. at 14). The transactions below constitute the basis of the evasion and structuring charge in Count Eight:

$1,000.00 deposit to Dollar Bank on 5/17/2002;

$9,000.00 deposit to Enterprise Bank on 5/17/2002;

$9,000.00 deposit to Laurel Bank on 5/17/2002;

$8,257.00 deposit to Parkvale Savings Bank on 5/17/2002; and

$9,000.00 deposit to PNC Bank on 5/17/2002.

(Id.).

E. Forfeiture Allegations

The allegations in Count One and Count Eight are re-alleged and incorporated for the purpose of alleging criminal forfeitures pursuant to 31 U.S.C. § 5317(c)(1)(A) which incorporates 21 U.S.C. § 853. (Docket No. 15). It is alleged that Defendants obtained the following property as a result of the violations set forth in Count One and Count Eight, and as such, the following property is subject to forfeiture to the United States of America:

(a) United States currency, postal money orders, and bank accounts including bank account no. ****** at the Greek Catholic Union, 5400 Tuscarawas Road, Beaver, Pennsylvania 15009; and 2) a 2000 Mercedes Benz vehicle.

(Id.). It is further alleged that if by act or omission of Defendants that said property cannot be located then by due diligence, it has been sold or deposited to a third person, it has been placed beyond the jurisdiction of the Court, has been substantially diminished in value, or has been co-mingled with other property which cannot be divided without difficulty then other property may be forfeited in lieu of the items listed, pursuant to 31 U.S.C. § 5317(c)(1)(A) which incorporates 21 U.S.C. § 853(p). (Id.).

III. PROCEDURAL HISTORY

The instant indictment was filed on September 27, 2007. (Docket No. 2). Both Defendants were arraigned on November 1, 2007 at which time each entered a plea of not guilty as to all charges against them. (Docket Nos. 13, 14 and 15). Defendants each filed a first motion for extension of time to file pretrial motions on November 5, 2007 (Docket Nos. 21, 22), which was granted by the Court on the same day (Docket Nos. 23, 24), extending the period for the filing of pretrial motions until February 14, 2008. Then, on January 23, 2008, Defendants filed their respective second motions for extension of time to file pretrial motions. (Docket Nos. 25, 27). Said motions were likewise granted by the Court on the same day, extending the period for the filing of pretrial motions until May 14, 2008. (Docket Nos. 26, 28).

On May 13, 2008, Defendants filed a series of pretrial motions. (Docket Nos. 29, 31, 32, 34, 36, 38, 40, 42, 43, 45, 46, 48, 50, 51, 52, and 55). The Government then filed a motion for extension of time in which to file responses to Defendants’ motions. (Docket No. 61). The Government’s motion was granted by the Court (Docket No. 62), extending the period of time in which the Government had to file a response until June 20, 2008. The Government filed responses to several of the motions on June 16, 2008 (Docket Nos. 64, 65, 66, 67, 68, 69, 70), and others on June 20, 2008 (Docket Nos. 71, 72, 73). After receiving another extension of time from the Court, the Government filed responses to the remaining pretrial motions on June 23, 2008. (Docket Nos. 76 and 77).

As noted, the Court granted both Defendants’ motions to adopt the motions of their codefendant on June 26, 2008. (Docket Nos. 84, 85). Thereafter, on June 27, 2008, the Court issued a Memorandum Opinion and Order denying several of Defendants’ pretrial motions related to discovery. (Docket No. 86). Defendant Marilyn Manfredi then filed a motion seeking leave of court to file a reply to the Government’s response to her motion for severance (Docket No. 89), which was granted by the Court on July 8, 2008 (Docket No. 90). After receiving an extension of time in which to file her reply, Defendant Marilyn Manfredi filed her reply brief on September 26, 2008. (Docket No. 95). Finally, on December 15, 2008, the Government filed its Notice Regarding Recent Decision in Middle District of Pennsylvania Relevant to the Motions for Severance. (Docket No. 99).

The Court initially scheduled a hearing on Defendants’ pretrial motions to occur on July 25, 2008. (Docket No. 82). Thereafter, on June 30, 2008, Defendant Marilyn Manfredi filed a motion to continue the hearing (Docket No. 87), which was granted by the Court, rescheduling the hearing to occur on September 26, 2008 (Docket No. 88). The Government then filed a motion to continue the hearing date on July 15, 2008 (Docket No. 91), which was granted by the Court, rescheduling the hearing for October 29, 2008 (Docket No. 92). Subsequently, on October 6, 2008, the Court rescheduled the hearing to take place on November 21, 2008. (Docket No. 96). Defendant Samuel Manfredi objected to this hearing date and requested another continuance (Docket No. 97), which was granted by the Court, and the hearing was again rescheduled for December 22, 2008 (Docket No. 98).

Ultimately, the Court heard oral argument on the pending motions at the pretrial motion hearing on December 22, 2008, taking said motions under abeyance. (Docket Nos. 100, 101). At said hearing, the parties asserted that no further briefing was necessary. Accordingly, the pending motions are now fully briefed and ripe for disposition.

IV. DISCUSSION

The Court now turns to the merits of Defendants’ arguments set forth in their remaining pretrial motions and will address the motions as follows: first, the motions to dismiss the indictment and forfeiture allegations; second, the motions for a bill of particulars; and, third, Defendant Marilyn Manfredi’s motion for severance.

A. Motions to Dismiss

1. Legal Standard

Defendants have moved to dismiss certain charges in the indictment against them under Rule 12(b) of the Federal Rules of Criminal Procedure. {See Docket Nos. 38, 40). Specifically, Rule 12(b)(3) provides that “at any time while the case is pending, the court may hear a claim that the indictment or information fails to ... state an offense.” Fed. R.Crim. P. 12(b)(3).

Rule 7(c)(1) of the Federal Rules of Criminal Procedure provides that “[t]he indictment ... must be a plain, concise, and definite written statement of the essential facts constituting the offense charged” and “must give the official or customary citation of the statute, rule, regulation, or other provision of law that the defendant is alleged to have violated.” Fed. R.Crim. P. 7(c)(1). “Rule 7 put an end to the rules of technical and formalized pleading which had characterized an earlier era. The complex requirements of common law criminal pleading are now obsolete, harmless imperfections of form are now disregarded, and the fine detail previously demanded at the pleading stage is [no] longer required.” 1 Wright, King, Klein & Leipold, Federal Practice & Procedure, Criminal 3d § 123 (2008) (citations omitted). “An indictment is generally deemed sufficient if it: (1) contains the elements of the offense intended to be charged, (2) sufficiently apprises the defendant of what he must be prepared to meet, and (3) allows the defendant to show with accuracy to what extent he may plead a former acquittal or conviction in the event of a subsequent prosecution.” United States v. Vitillo, 490 F.3d 314, 321 (3d Cir.2007) (citing United States v. Rankin, 870 F.2d 109, 112 (3d Cir.1989)); see also United States v. Resendiz-Ponce, 549 U.S. 102, 127 S.Ct. 782, 166 L.Ed.2d 591 (2007). “Moreover, ‘no greater specificity than the statutory language is required so long as there is sufficient factual orientation to permit the defendant to prepare his defense and to invoke double jeopardy in the event of a subsequent prosecution.’ ” United States v. Kemp, 500 F.3d 257, 280 (3d Cir.2007) (quoting United States v. Rankin, 870 F.2d 109, 112 (3d Cir.1989)). Finally, “[i]n considering a defense motion to dismiss an indictment, the district court accepts as true the factual allegations set forth in the indictment.” United States v. Besmajian, 910 F.2d 1153, 1154 (3d Cir. 1990).

The Court is mindful of this standard as it addresses each of the Defendants’ challenges to the indictment, in turn.

2. Motion to Dismiss Count One for Alleging Multiple Conspiracies [38]

Defendants first challenge Count One of the indictment, arguing that it fails to state an offense because it improperly alleges multiple conspiracies with similar purposes rather than a single conspiracy with multiple objects. (Docket No. 39 at 2). They also assert that neither the alleged tax evasion and false filings nor structuring violations constitute a continuing offense such that the offenses may be encompassed by a single conspiracy. (Docket No. 39). As, such, Defendants contend that the conspiracy charged at Count One impermissibly charges Defendants with criminal conduct that took place beyond the statute of limitations for each underlying offense. (Id.). In response, the Government maintains that dismissal is not warranted as Count One properly alleges that Defendants formed a single agreement to commit the multiple objectives contained in that count. (Docket No. 71).

Count One of the indictment charges Defendants with conspiracy to commit certain offenses against the United States under 18 U.S.C. § 371. Section 371 provides, in pertinent part, that:

[i]f two or more persons conspire ... to commit any offense against the United States ... and one or more of such persons do any act to effect the object of the conspiracy, each shall be fined under this title or imprisoned not more than five years, or both.

18 U.S.C. § 371. A conspiracy is defined as the agreement of conspirators to commit one or more offenses where at least one of the parties acts to further the object of the conspiracy. Braverman v. United States, 317 U.S. 49, 52, 63 S.Ct. 99, 87 L.Ed. 23 (1942). While several conspiracies may be charged upon the commission of multiple offenses, multiple conspiracies need not be charged where the offenses were committed pursuant to a single agreement. The Supreme Court has explained that:

... when a single agreement to commit one or more substantive crimes is evidenced by an overt act, as the statute requires, the precise nature and the extent of the conspiracy must be determined by reference to the agreement which embraces and defines its objects. Whether the object of a single agreement is to commit one or many crimes, it is in either case that agreement which constitutes the conspiracy which the statute punishes. The one agreement cannot be taken to be .several agreements and hence several conspiracies because it envisages the violation of several statutes rather than one.

Braverman, 317 U.S. at 53, 63 S.Ct. 99. Further, the United States Court of Appeals for the Third Circuit has held that “[ajlthough its objectives may be numerous and diverse, a single conspiracy exists if there is one overall agreement among the parties to carry out those objectives.” United States v. Bobb, 471 F.3d 491, 494-495 (3d. Cir.2006), cert. denied, 549 U.S. 1360, 127 S.Ct. 2083, 167 L.Ed.2d 802 (2007) (citing Braverman, 317 U.S. at 53, 63 S.Ct. 99).

Defendants do not contest that a single conspiracy can have multiple objects, however, they argue here that the tax evasion and structuring offenses under 26 U.S.C. §§ 7201 and 7206(1) and 31 U.S.C. § 5324(a)(3), respectively, are not continuing offenses and are completed upon the actor’s filing of a tax return or the final allegedly structured transaction with a financial institution. (Docket No. 39). Defendants also maintain that they could not have formed a single agreement to commit violations of these statutes. (Id.). Therefore, Defendants contend that Count One should have been broken into several conspiracy charges; each charge corresponding to a tax return for a particular year or to a particular series of structuring transactions. (Docket No. 39 at 4). Lastly, Defendants argue that if Count One was charged in this manner, that some of the conduct charged in Count One would be barred by the statute of limitations for the tax offenses, which is six years under 26 U.S.C. § 6531.

Defendants rely on United States v. Goldberg, 206 F.Supp. 394 (E.D.Pa.1962) in support of their position. In Goldberg, the defendant was the president and sole owner of 13 corporations, most of which were tied to a linen supply business. Goldberg, 206 F.Supp. at 396. He was charged with two counts of tax evasion for the years of 1955 and 1956, which were also included in a single conspiracy count. Id. The district court found that “[a] willful attempt to evade the tax for one year is a separate offense from a like attempt to evade for another year.” Id. (citing United States v. Sullivan, 98 F.2d 79, 80 (2d Cir.1938)). The district court then held that “because of the criminal intent necessary for the substantive offense of attempted tax evasion, we conclude that a single conspiracy embracing two separate taxable years is impossible.” Id. at 396-397. Accordingly, the district court granted the defendant’s motion challenging the sufficiency of the indictment with respect to the count alleging a conspiracy to evade taxes. Id. at 407.

In the instant ease, the Government disputes Defendants’ reliance on Goldberg, arguing that:

... the [Defendants also rely on a 46— year old case decided in the Eastern District of Pennsylvania ... In the Goldberg case, the judge ruled that the government could not charge a single conspiracy which had, as its objective, the evasion for several distinct tax periods. The reasoning in that case was quickly rejected by the Fifth Circuit later that same year in Lott v. U.S., 309 F.2d 115,120 (5th Cir.1962). It was also rejected by the Court in U.S. v. Baker, 262 F.Supp. 657, 684 (D.D.C.1966). In short, the judge’s rationale in the Goldberg case has never been approved or cited as authoritative in any published opinion. That is because it is an incorrect interpretation of conspiracy law.

(Docket No. 71 at 3).

The district court’s decision in Goldberg is not controlling and this Court does not find its reasoning persuasive. As argued by the Government, the United States Court of Appeals for the Fifth Circuit in Lott and the District Court for the District of Columbia in Baker did, in fact, reject the reasoning of the district court in Goldberg which found that a conspiracy to commit tax evasion could not encompass offenses occurring in more than one tax period. See Lott v. United States, 309 F.2d 115, 120 (5th Cir.1962) (rejecting appellants’ argument based on Goldberg and finding that a charge in an indictment of conspiracy to commit tax evasion over multiple tax periods was sufficient); United States v. Baker, 262 F.Supp. at 684-685 (citing United States v. Haskell, 327 F.2d 281 (2d Cir.1964), cert. denied 377 U.S. 945, 84 S.Ct. 1351, 12 L.Ed.2d 307 (1964)) (rejecting defendant’s argument based on Goldberg because a single conspiracy “to evade taxes for two or more years has been sustained”); see also United States v. Shorter, 608 F.Supp. 871, 879 (D.D.C., 1985) (“the Court concludes that tax evasion covering several years may be charged in a single count as a course of conduct in circumstances such as these where the underlying basis of the indictment is an allegedly consistent, long-term pattern of conduct directed at the evasion of taxes for these years.”). Further, while Goldberg does not appear to have been explicitly overturned by the United States Court of Appeals for the Third Circuit, subsequent decisions of the Court of Appeals and district courts within this Circuit demonstrate that its reasoning should not be applied to the facts of the instant matter.

The decision by the Court of Appeals in United States v. Pollen, 978 F.2d 78 (3d Cir.1992) is instructive. In Pollen, the Court of Appeals upheld the defendant’s conviction (pursuant to a guilty plea) on four counts of tax evasion under 26 U.S.C. § 7201, each of which encompassed the same period of seven years, but charged the defendant with conduct stemming from four discrete acts of attempted evasion. Pollen, 978 F.2d at 82-83. The indictment in that matter alleged in separate counts that the defendant attempted to evade taxes over the seven year period by completing the following acts: (1) placing $690,000 worth of gold bars in a Canadian bank with instructions to transfer it to a bank in Switzerland; (2) placing an additional $250,000 in the same bank with similar instructions; (3) engaging in a continuous scheme and course of conduct to conceal assets from the IRS including the use of “currency, money orders, and cashiers checks to buy assets and pay expenditures” using nominees to conceal his expenditures; and (4) placing $350,000 in gold bars and coins, jewelry, and gems in safety deposit boxes at a North Carolina bank under a fictitious name. Pollen, 978 F.2d at 82.

In Pollen, the Court of Appeals was presented with the issue of “whether a defendant can be charged and punished separately for several distinct affirmative acts of evasion committed with regard to taxes owed for the identical set of years.” Id. at 85. The Court of Appeals found that the indictment at issue was not improperly multiplicitous on its face and denied the defendant’s appeal on Double Jeopardy grounds, finding that the charging of separate offenses based on the circumstances of the case was permissible. Id. at 86-87. In so doing, the Court of Appeals explained that it was permissible for the Government to charge a defendant with tax evasion for each individual year but that it was also “permissible under section 7201 to charge tax evasion covering several years in a single count as a ‘course of conduct’ in circumstances ‘where the underlying basis of the indictment is an allegedly consistent, long-term pattern of conduct directed at the evasion of taxes for these years.’ ” Id. at 84 (quoting United States v. Shorter, 809 F.2d 54, 58 (D.C.Cir. 1987), cert. denied, 484 U.S. 817, 108 S.Ct. 71, 98 L.Ed.2d 35 (1987)). The Court of Appeals was explicit in its holding that it was not authorizing the “charging of separate acts of evasion of a single year’s taxes in distinct counts” and declined to address what it described as a more difficult question of “whether the language of section 7201 would support the splintering of the offense of tax evasion into a number of attempts greater than the number of calendar years for which taxes were evaded.” Id. at 87.

The decision in Pollen has been interpreted by district courts within the Third Circuit in such a manner to permit the Government to charge a defendant with conspiracy to commit tax evasion under section 7201 for multiple tax periods, United States v. Kruckel, Crim. A. No. 92-611, 1993 WL 765648, *21 (D.N.J. Aug.13,1993) (not reported), and to charge a defendant with a single count of tax evasion under section 7201 which encompasses multiple tax periods based on an alleged continuing course of conduct or scheme to evade taxes during that period, United States v. Root, 560 F.Supp.2d 402, 415 (E.D.Pa.2008).

In this Court’s estimation, in light of these subsequent decisions, the district court’s holding in Goldberg, that “a single conspiracy embracing two separate taxable years is impossible” no longer remains controlling. Goldberg, 206 F.Supp. at 396-397. The Court also declines to extend the reasoning in Goldberg to the other criminal objects of the conspiracy charge at Count One, i.e., conspiracy to commit the offenses of structuring currency transactions under 31 U.S.C. § 5324(a)(3) and filing false corporate tax returns under 26 U.S.C. § 7206(1). This Court will not create an exception to the general rule that “[a]l-though its objectives may be numerous and diverse, a single conspiracy exists if there is one overall agreement among the parties to carry out those objectives.” Bobb, 471 F.3d at 494^95 (citations omitted).

The allegations in Count One of the indictment charge that Defendants knowingly and willfully combined, conspired, confederated, and agreed together and with one another to commit offenses against the United States, in violation of 26 U.S.C. §§ 7201 and 7206(1), and 31 U.S.C. § 5324(a)(3), that is: “(a) to evade and attempt to evade U.S. Individual income taxes; (b) to subscribe to and file false U.S. Income Tax Returns for an S-Corporation; and (c) to structure U.S. currency transactions with domestic financial institutions.” (Docket No. 2 at ¶ 4). Count One further alleges the details of the manner and means in which the conspiracy was carried out by Defendants and sets forth certain overt acts that Defendants allegedly committed in furtherance of the conspiracy. (Id. at ¶¶ 5-20). Accordingly, the Court finds that the indictment charges Defendants with a single conspiracy to commit multiple offenses against the United States. To the extent that Defendants continue to contest same, “[t]he issue of whether a single conspiracy or multiple conspiracies exist is a fact question to be decided by a jury.” Bobb, 471 F.3d at 494 (citing United States v. Perez, 280 F.3d 318, 344 (3d Cir.2002); United States v. Curran, 20 F.3d 560, 572 (3d Cir.1994)). Based on the foregoing, Defendants’ Motion to Dismiss Count One for Alleging Multiple Conspiracies [38] is DENIED.

3. Motion to Dismiss Counts One, Five through Seven and Eight for Failing to State an Offense and All of its Forfeiture Allegations for Being Predicated on Defective Counts One and Eight [10]

a. Count One

Defendants contend that Count One of the indictment must be dismissed for failure to state an offense as the Grand Jury has not “adequately charged that defendants Manfredi had the requisite degree of knowledge and intent necessary to agree to violate 26 U.S.C. §§ 7201 and/or 7206(1) and/or 31 U.S.C. 5324(a)(3).” (Docket No. 41 at 6-7). Defendants essentially argue that the indictment fails to state a claim because it does not set forth all of the elements of both the conspiracy charge and the underlying offenses. Id. Specifically, Defendants maintain that the indictment does not allege the mens rea element of each underlying offense. The Government responds that “[although Count One does not allege each and every element of the offenses which are the objectives of the conspiracy, it is well-settled that conspiracy indictments need not allege all of the elements of the offense which the defendants are accused of conspiring to commit.” (Docket No. 76 at 3). The Government relies on Wong Tai v. United States, 273 U.S. 77, 81, 47 S.Ct. 300, 71 L.Ed. 545 (1927) and United States v. Werme, 939 F.2d 108, 112 (3rd Cir.1991), cert. denied, 502 U.S. 1092, 112 S.Ct. 1165, 117 L.Ed.2d 412 (1992), in support of its position.

In Wong Tai, the Supreme Court held that:

[i]t is well settled that in an indictment for conspiring to commit an offense-in which the conspiracy is the gist of the erime-it is not necessary to allege with technical precision all the elements essential to the commission of the offense which is the object of the conspiracy, or to state such object with the detail which would be required in an indictment for committing the substantive offense. In charging such a conspiracy “certainty, to a common intent, sufficient to identify the offense which the defendants conspired to commit, is all that is” necessary.

Wong Tai, 273 U.S. at 81, 47 S.Ct. 300 (internal citations and quotations omitted). Likewise, the United States Court of Appeals for the Third Circuit in Werme found that:

[t]o be legally sufficient, a conspiracy count in an indictment need only set forth the agreement and specific intent to commit an unlawful act, and when required by statute, an overt act. A conspiracy indictment need not allege every element of the underlying offense, but need only put defendants on notice that they are being charged with a conspiracy to commit the underlying substantive offense.

Werme, 939 F.2d at 112 (internal citations omitted). The Court of Appeals explained that this is so because “‘in a conspiracy count, the conspiracy is the gist of the offense ... [and the indictment] need not plead the substantive offense letter-perfect because the purpose of the conspiracy may have been accomplished even though such activity fell short of completing a substantive offense.’ ” Id. (quoting United States v. Knox Coal Co., 347 F.2d 33, 38 (3d Cir.1965)). However, a conspiracy indictment is insufficient if it merely relies on a statutory citation, i.e., if it alleged that defendant participated in a conspiracy to commit 26 U.S.C. § 7201. Id. at 112 n. 1.

When evaluating the legal sufficiency of a conspiracy indictment, this Court is to consider the following.

The charging portion of a conspiracy count includes all paragraphs within that count except for allegations under the overt acts heading, unless those allegations are expressly incorporated by reference. In addition, the charging portion of a conspiracy count may not rely upon other counts within the indictment to cure deficiencies, unless those counts too are expressly incorporated by reference.

Werme, 939 F.2d at 111-112 (citations omitted). While the allegations under the overt acts heading may not be considered as part of the charging portion of the indictment unless expressly incorporated by reference, the allegations under the plan and purpose heading may be so considered. Id. at 112 n. 1.

Here, the indictment charges that Defendants knowingly and willfully combined, conspired, confederated, and agreed together and with one another to commit violations of 26 U.S.C. § § 7201 and 7206(1), and 31 U.S.C. § 5324(a)(3), and further alleges violations of these statutes requires one “(a) to evade and attempt to evade U.S. Individual income taxes; (b) to subscribe to and file false U.S. Income Tax Returns for an S-Corporation; and (c) to structure U.S. currency transactions with domestic financial institutions.” (Docket No. 2 at ¶ 4). This paragraph does not explicitly charge Defendants with the required mens rea of each underlying offense, i.e., that Defendants willfully conspired to willfully evade and attempt to evade U.S. Individual income taxes. 'However, in this Court’s estimation, this alleged omission does not render the indictment fatal, as the indictment puts Defendants on notice of the charges against them and the allegations contained under the “Manner and Means of the Conspiracy” heading of the indictment sufficiently detail the required mens rea of each underlying offense. (Docket No. 2 at ¶¶ 5-13). The Court now turns to the underlying substantive offenses and the corresponding allegations of the indictment.

With respect to the charge of conspiracy to unlawfully structure transactions, 31 U.S.C. § 5324(a)(3) provides that:

(a) No person shall, for the purpose of evading the reporting requirements of section 5313(a) or 5325 or any regulation prescribed under any such section ...

(3) structure or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more domestic financial institutions.

31 U.S.C. § 5324. Count One charges, in part, that Defendants knowingly and willfully conspired to commit violations of 31 U.S.C. § 5324(a)(3), “that is ... [t]o structure U.S. currency transactions with domestic financial institutions.” (Docket No. 2 at ¶ 4). The allegations under the “Manner and Means of the Conspiracy” heading of the indictment provide that Defendants “purchased United States Postal Money Orders by structuring the purchases with currency in amounts calculated to avoid required filings of funds transaction reports” and “structured the deposit of currency, along with money orders, into certificate of deposit, annuity, savings and other bank accounts in the Western District of Pennsylvania in amounts calculated to avoid required filings of currency transaction reports.” (Id. at ¶¶ 8, 10). These allegations set forth that Defendants acted in a manner to structure their purchases of money orders and deposits in financial institutions in amounts calculated to avoid the filing of currency transaction reports, necessarily implying that Defendants knew of such requirements. Thus, the indictment clearly informs Defendants of this charge against them and enables Defendants to plead a former acquittal or prosecution in the event of any subsequent prosecution.

Defendants are also charged as part of the conspiracy with conspiring to commit tax evasion under 26 U.S.C. § 7201, which provides that:

[a]ny person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.

26 U.S.C. § 7201. “Willfully” in this context is defined as “the voluntary, intentional violation of a known legal duty.” Cheek v. United States, 498 U.S. 192, 201, 111 S.Ct. 604, 112 L.Ed.2d 617 (1991). The instant indictment charges that Defendants willfully and knowingly conspired to commit violations of 26 U.S.C. § 7201, “that is ... to evade and attempt to evade U.S. Individual income taxes” and that they “reviewed and signed, and caused to be filed with the Internal Revenue Service, the U.S. Joint Individual Income Tax Returns (Form 1040) prepared by the independent accountant, knowing that they did not include as taxable income all of the cash generated by Aquarian business operations.” (Docket No. 2 at ¶¶4, 13) (emphasis added). Given theses allegations and the applicable standard discussed above, it is clear that the indictment sufficiently charges that Defendants engaged in a conspiracy to commit offenses against the United States in violation of 26 U.S.C. § 7201.

Finally, the conspiracy count charges Defendants, in part, with conspiracy to violate 26 U.S.C. § 7206(1), which provides that:

[a]ny person who ... [w]illfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter ... shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both, together with the costs of prosecution.

26 U.S.C. § 7206(1). ‘Willfully” as used in section 7206(1) is also defined as a “voluntary, intentional violation of a known legal duty.” Cheek, 498 U.S. at 201, 111 S.Ct. 604. Count One charges that Defendants knowingly and willfully conspired to violate section 7206(1) “that is ... [t]o subscribe to and file false U.S. Income Tax Returns for an S Corporation” and that Samuel J. Manfredi “reviewed and signed, and caused to be filed with the Internal Revenue Service, the U.S. Income Tax Returns for an S Corporation (Form 1120S) which were prepared by the independent accountant, knowing that they did not include as gross receipts all of the cash generated by Aquarian business operations.” (Docket No. 2 at ¶¶ 4, 12) (emphasis added). Given the applicable standard for the sufficiency of conspiracy indictments, and considering the allegations in Count One, the indictment sufficiently apprises Defendants of the charge of conspiracy to commit violations of 26 U.S.C. § 7206(1).

Accordingly, Defendants’ Motion to Dismiss Count One is DENIED.

b. Counts Five, Six and Seven (Against Samuel Manfredi only)

Defendant Samuel Manfredi also contends that Counts Five, Six and Seven of the Indictment alleging violations of 26 U.S.C. § 7206(1) should be dismissed for failure to charge that he acted “willfully” in filing a false return. (Docket No. 41). In response, the Government argues that “[b]y alleging that defendant Samuel Manfredi ‘well knew’ that he was filing a false, understated income tax return under penalties of perjury, the indictment clearly alleges that the defendant was intentionally violating a known legal duty, i.e., acting willfully.” (Docket No. 76 at 5).

26 U.S.C. § 7206(1) provides that:

[a]ny person who ... [wjillfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter ... shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both, together with the costs of prosecution.

26 U.S.C. § 7206(1). In United States v. Gollapudi the United States Court of Appeals for the Third Circuit set forth the elements that the government is required to prove for a conviction under section 7206(1), that:

(1) defendant made and subscribed a return which was false as to a material matter; (2) the return contained a written declaration that it was made under the penalties of perjury; (3) defendant did not believe the return was true and correct as to every material matter; and (4) defendant falsely subscribed to the return willfully, with the specific intent to violate the law.

United States v. Gollapudi, 130 F.3d 66, 71-72 (3d Cir.1997) (citing United States v. Bishop, 412 U.S. 346, 350, 93 S.Ct. 2008, 36 L.Ed.2d 941 (1973)). Further, as stated above, “the standard for the statutory willfulness requirement is the voluntary, intentional violation of a known legal duty.” Cheek, 498 U.S. at 201, 111 S.Ct. 604.

The Government maintains that the Third Circuit does not require that an indictment explicitly mirror the exact statutory language as argued by Defendant here, relying on United States v. Tykarsky. In Tykarsky, the Court of Appeals noted that “[fjailure to allege the statutory elements will not be fatal provided that alternative language is used or that the essential elements are charged in the indictment by necessary implication.” United States v. Tykarsky, 446 F.3d 458, 474 (3d Cir.2006) (quoting Gov’t of the Virgin Islands v. Moolenaar, 133 F.3d 246, 249 (3d Cir.1998)).

In this Court’s estimation, the indictment sufficiently charges the essential elements of a violation of 26 U.S.C. § 7206(1), including the element of willfulness, by necessary implication. It is alleged that Defendant “well knew” that he subscribed false corporate tax returns, under the penalties of perjury. While the term “willfully” as set forth in the statute is not used in the indictment, the use of the term “well knew” connotes that Defendant acted in a voluntary, intentional manner and in violation of a known legal duty. See United States v. Fruehauf Corp., 577 F.2d 1038, 1071 (6th Cir.1978) (finding that indictment which charged that the defendant “then and there well knew” that certain tax liabilities were understated alleged that the defendant had “a willful state of mind”). The remaining allegations in each count further support this result. Therefore, the Court finds that the allegations in Counts Five, Six and Seven sufficiently allege the element of willfulness under 26 U.S.C. § 7206(1) by necessary implication.

Accordingly, Defendant’s Motion to Dismiss Counts Five, Six and Seven is DENIED.

c. Count Eight

Defendants next maintain that Count Eight is deficient in that “the Grand Jury failed to allege that defendants, in fact, knew that any of the financial institutions here at issue had any reporting requirement.” (Docket No. 41). The Government contends that the allegations contained in the indictment sufficiently charge all of the required elements of 31 U.S.C. § 5324.

31 U.S.C. § 5324(a)(3) provides:

(a) No person shall, for the purpose of evading the reporting requirements of section 5313(a) or 5325 or any regulation prescribed under any such section ...

(3) structure or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more domestic financial institutions.

31 U.S.C. § 5324(a)(3). The parties do not dispute that one of the elements that the Government must prove at trial is that Defendants “knew that a financial institution was legally obligated to report currency transactions in excess of $10,000.” (Docket No. 76 at 6). Count Eight of the indictment does not explicitly state that Defendants had knowledge of the reporting requirements. However, the allegations contained in Count Eight sufficiently allege this element by necessary implication. First, the allegations in Count Eight mirror the statutory language of 31 U.S.C. § 5324(a)(3). (Docket No. 2 at 14). Second, it is alleged that Defendants acted with the purpose of evading the reporting requirements of 31 U.S.C. § 5313(a) and one cannot purposefully act to evade these requirements without knowledge of such requirements. (Id.). Third, as stated, Count Eight contains an explicit reference to the statutory section that contains the reporting requirements. Section 5313(a), provides, in pertinent part, that:

[w]hen a domestic financial institution is involved in a transaction for the payment, receipt or transfer of coins or currency ... in an amount ... the Secretary prescribes by regulation, the institution ... shall file a report on the transaction at the time and in the way the Secretary prescribes ...

31 U.S.C. § 5313(a). Fourth, the indictment identifies the five transactions which are the basis for the structuring charge, including the date, financial institution and amount of each transaction. (Id. at 14). The amounts of each transaction specified in Count Eight are less than the $10,000 filing requirement contained in the regulations prescribed under 31 U.S.C. § 5313(a). (Id.). Therefore, upon consideration of these allegations, the Court finds that the indictment sufficiently alleges all essential elements of a structuring offense. Accordingly, Defendants’ motion to dismiss Count Eight is DENIED.

d. Forfeiture Allegations

Finally, Defendants seek dismissal of the forfeiture allegations in the indictment on the basis that the underlying Counts, especially One and Eight, are defective. The Court has found that the allegations in each count of the indictment are sufficient to meet the applicable legal standard. Accordingly, Defendants’ motion to dismiss the forfeiture allegations on this basis is likewise DENIED.

e. Conclusion as to Defendants’ Motion to Dismiss

Based on the foregoing, Defendants’ Motion to Dismiss [40] is DENIED in its entirety because the indictment properly alleges the essential elements of the crimes charged and sets forth “sufficient factual orientation to permit the defendant to prepare his defense and to invoke double jeopardy in the event of a subsequent prosecution.” Kemp, 500 F.3d at 280 (quotation omitted).

4. Motion to Dismiss Forfeiture Allegations

Defendants have also filed a motion to dismiss the indictment’s forfeiture allegations. (Docket No. 34). In the indictment, the Government seeks criminal forfeiture of certain property under 31 U.S.C. § 5317(c), re-alleging and incorporating by reference the allegations contained in Counts One and Eight. (Docket No. 2 at 15-16). Specifically, the Government seeks forfeiture of the following property:

(a) United States currency, postal money orders, and bank accounts, including bank account no. ****** at the Greek Catholic Union, 5400 Tuscarawas Road, Beaver, Pennsylvania 15009; and

(b) a 2000 Mercedes Benz vehicle.

(Docket No. 2 at 15). Additionally, if necessary, the Government seeks substitute assets up to the value of this property. (Docket No. 2 at 15-16). Defendants set forth two arguments in support of their motion: (1) that “Section 5317(c)(1)(A) does not authorize the forfeiture of property involved in tax offenses or property related thereto” and (2) that “Section 5317(c)(1)(A) and (B) do not authorize the forfeiture of substitute assets.” (Docket No. 34). The Court will address each of Defendants’ arguments, in turn.

a. Motion to Dismiss Forfeiture Allegations Because of Multiple Conspiracies in Count One

Defendants challenge the sufficiency of the indictment’s forfeiture allegations under Rule 7(c)(2) of the Federal Rules of Criminal Procedure, arguing that the forfeiture allegations contained in the indictment should be dismissed as unsupported by the statutory text of 31 U.S.C. § 5317(c). (Docket No. 34). Defendants maintain that section 5317(c) authorizes forfeiture for violations of sections 5313, 5316, or 5324 and a conspiracy to commit those offenses but that Count One of the indictment alleges a conspiracy to commit multiple offenses including tax evasion pursuant to statutory authority, namely 26 U.S.C. §§ 7201 and 7206, under which forfeiture is not authorized. (Id.). Defendants contend that “dismissal is the only viable remedy, because it is impossible to determine what property, if any, the Grand Jury might have charged as forfeitable had it been properly instructed about the limitations of § 5317 and acted within that limited authority.” (Id. at 4). In response, the Government argues that the forfeiture allegations are properly supported by the plain language of 31 U.S.C. § 5317, which authorizes forfeiture based on a conviction of “any conspiracy” to commit a violation of section 5324. (Docket No. 73).

Rule 7(c)(2) of the Federal Rules of Criminal Procedure mandates that:

[n]o judgment of forfeiture may be entered in a criminal proceeding unless the indictment or the information provides notice that the defendant has an interest in property that is subject to forfeiture in accordance with the applicable statute.

Fed. R.Crim. P. 7(c)(2). Likewise, Rule 32.2(a) of the Federal Rules of Criminal Procedure provides that:

[a] court must not enter a judgment of forfeiture in a criminal proceeding unless the indictment or information contains notice to the defendant that the government will seek the forfeiture of property as part of any sentence in accordance with the applicable statute.

Fed. R.Crim. P. 32.2(a). The “applicable statute” in this instance is 31 U.S.C. § 5317. The full text of section 5317(c) provides that:

(c) Forfeiture.'—

(1)Criminal forfeiture.—

(A) In general. — The court in imposing sentence for any violation of section 5313, 5316, or 5324 of [Title 31], or any conspiracy to commit such violation, shall order the defendant to forfeit all property, real or personal, involved in the offense and any property traceable thereto.

(B) Procedure. — Forfeitures under this paragraph shall be governed by the procedures established in section 413 of the Controlled Substances Act.

31 U.S.C. § 5317(c). Thus, based on the statutory language of section 5317(c)(1)(A) and the allegations set forth in the indictment, forfeiture of the assets identified in Count Eight is plainly authorized in the event of a conviction under 31 U.S.C. § 5324(a)(3). Defendants do not appear to dispute that fact, but present the Court with what appears to be a novel issue regarding the interpretation of the term “any conspiracy” in section 5317(c)(1)(A), as neither Defendants nor the Government cites to a single case or any legislative history interpreting that part of the statute.

In interpreting section 5317(c)(1)(A), the Court is to “give the words of a statute their ordinary, contemporary, common meaning, absent an indication Congress intended to bear some different import.” Williams v. Taylor, 529 U.S. 420, 432, 120 S.Ct. 1479, 146 L.Ed.2d 435 (2000). There is no indication from Congress that the word “any” as set forth in section 5317(c)(1)(A) should be given a definition other than its common meaning. As discussed at length above, a conspiracy under 18 U.S.C. § 371 can involve any of the following: (1) a conspiracy to commit a single offense against the United States; (2) a conspiracy to commit multiple criminal offenses against the United States; or, (3) a conspiracy to defraud the United States. See Braverman, 317 U.S. at 52-53, 63 S.Ct. 99; Bobb, 471 F.3d at 494-495; McKee, 506 F.3d at 238. Therefore, “any conspiracy” as used in section 5317(c)(1)(A) logically incorporates each of these described conspiracy offenses, including a multiple object conspiracy as alleged in the instant indictment.

However, Defendants argue that the Court should look beyond the plain meaning of section 5317(c)(1)(A) and dismiss the forfeiture allegations because of the indictment’s inclusion of the tax offenses, under which forfeiture is not authorized. (Docket No. 35 at 3-4). Accordingly, Defendants contend that it is now “impossible” to determine what property was identified as forfeitable by the grand jury. (Id. at 4).

The Court finds that the allegations contained in the indictment do not support the defense’s argument as the property described in the forfeiture allegations at pages 15 and 16 of the indictment mirrors that of the specific allegations that Defendants unlawfully structured purchases of postal money orders and currency deposits with financial institutions in Count One. (See Docket No. 2 at ¶¶ 7-9, 16-18). Further, the allegations in Count One regarding tax evasion do not identify any specific funds which were allegedly not reported to the IRS or a specific tax deficiency as do Counts Two, Three and Four. (See Docket No. 2 at 8-10).

Based on the foregoing, the Court finds that the forfeiture allegations in the indictment meet the standard under Rule 7(c)(2). They sufficiently put Defendants on notice that they have an interest in property that is subject to forfeiture under 31 U.S.C. § 5317(c)(1)(A). Accordingly, Defendants’ motion to dismiss the forfeiture allegations in the indictment is DENIED.

b. Motion to Dismiss Forfeiture Allegations of Substitute Assets

Defendants also contend that 31 U.S.C. § 5317(c)(1)(A) and (B) do not authorize the forfeiture of substitute assets. (Docket No. 35 at 4). Defendants maintain that subsection (B) incorporates only the procedures contained in section 413 of the Controlled Substances Act, and does not authorize substantive forfeiture of substitute assets. (Id.). In response, the Government asserts that “[cjontrary to the defendants’ contentions, the substitute asset provision at issue here, 21 U.