13.5 Uttering or Publishing False Writing (18 U.S.C. § 495)

            The defendant is charged in [Count _______ of] the indictment with [uttering] [publishing] as true a false writing with the intent to defraud the United States in violation of Section 495 of Title 18 of the United States Code.  For the defendant to be found guilty of that charge, the government must prove each of the following elements beyond a reasonable doubt: 

            First, the defendant [uttered] [published] as true a [falsely made] [altered] [forged] [counterfeit] [specify writing]; 

            Second, the defendant knew that the [specify writing] was [falsely made] [altered] [forged] [counterfeited]; and 

            Third, the defendant acted with the intent to defraud the United States. 

Comment 

            For a definition of “intent to defraud,” see Instruction 4.13 (Intent to Defraud). 

            An utterance has been described as tantamount to an offer.  United States v. Chang, 207 F.3d 1169, 1174 (9th Cir. 2000).