Although the statement that is the subject of an 18 U.S.C. §
1001
violation usually concerns past or present facts, it need not do so. A
present
statement as to future intent, e.g., a promise to do that which is not
actually
intended may be a false statement of an existing fact. SeeUnited
States v. Shah, 44 F.3d 285 (5th Cir. 1995). Under Section 1001 "a
promise
may amount to a false, fictitious or fraudulent statement if it is made
without
any present intention of performance and under circumstances such that it
plainly, albeit implicitly, represents the present existence of an intent to
perform." Id. at 294.