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CRM 500-999

817. False Entries (18 U.S.C. §1005 And 1006)

Sections 1005 and 1006 of Title 18, United States Code, prohibit false entries and are correlative to 18 U.S.C. §§ 656 and 657. The financial institutions covered in 18 U.S.C. § 1005 are Federal Reserve banks, member banks, national banks or insured banks. The institutions covered in 18 U.S.C. § 1006 are any credit unions, savings and loan corporations or associations authorized or acting under the laws of the United States, or any institution the accounts of which are insured by the Federal Savings and Loan Insurance Corporation (which was statutorily abolished in 1989; now the Office of Thrift Supervision) or the National Credit Union Administration. Both 18 U.S.C. §  1005 and § 1006 include offenses for making false entries and the unauthorized issuing of obligations; 18 U.S.C. § 1006 also makes it an offense to participate in any way, with intent to defraud, in a transaction or loan of an institution referred to in this section. The individuals to whom 18 U.S.C. §§ 1005 and 1006 apply will be discussed in the following applicability sections.

A violation of either 18 U.S.C. § 1005 or § 1006 is usually involved when there is a violation of 18 U.S.C. § 656 or § 657 since a false entry typically is necessary to cover up such violation.

[cited in JM 9-40.000]