The following excerpt is from U.S. v. Ali, 68 F.3d 1468 (2nd Cir. 1996):
Defendant did not raise the issue of materiality at trial, and did not request a jury instruction on the issue. Indeed, at the time of trial, it was the settled law of this Circuit that materiality was not an element of the offense of making a false statement to a government official in violation of 18 U.S.C. Sec. 1001. See United States v. Elkin, 731 F.2d 1005, 1009 (2d Cir.), cert. denied, 469 U.S. 822, 105 S.Ct. 97, 83 L.Ed.2d 43 (1984).
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