Section 1621, the broadest of the three Federal perjury statutes, applies to all material statements or information provided under oath to "a competent tribunal officer, or person, in any case in which a law of the United States authorizes an oath to be administered." Courts have applied section 1621 in a variety of situations that fall under the broad purview of the statute. Section 1623 is intended to "facilitate perjury prosecutions and thereby enhance the reliability of testimony before Federal courts and grand juries. Section 1623 requires proof that the defendant, while under oath in a proceeding before or ancillary to a court or grand jury of the United States, knowingly made a false statement as to material fact or used any item the defendant knew to contain a false material statement. Section 1622 prohibits convincing another person to commit "any perjury," whether under section 1621 or section 1623. Conviction under section 1622 not only requires that an attempt be made to persuade a witness to commit perjury, but that the perjury was actually committed. Defenses to offenses under these sections consist of the claim that actual perjury did not occur, recantation, inadequacy of counsel, double jeopardy, the "perjury trap," and fifth amendment considerations. The article concludes with a discussion of the application of the U.S. Sentencing Guidelines to perjury-related offenses. 156 footnotes