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§ 371, which require an overt act in furtherance of the conspiracy, the statute of limitations begins to run on the date of the last overt act. U.S.C. § 1962(d) (RICO conspiracy; no overt act required).Instructions on these specific conspiracy statutes are in Chapter 6 of these Model Instructions. (b) An agreement constituting a conspiracy may be inferred from acts of the parties. (c) It is no defense to prosecution for criminal conspiracy that:. 00 for a felony offense. It shows how both courts and scholars have almost entirely. Because conspiracy is a continuing crime, its statute of limitations does not begin to run until the last overt act committed for its benefit. The taxpayer must undertake some action, that is, engage in an affirmative act for the purpose of attempting to evade or defeat the assessment of a tax. Third, the defendant acted before the crime was completed.