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And the law in question specifically says

No person shall, for the purpose of evading the reporting requirements of section 5313 ...

But the report indicates that the IRS made no attempts to determine whether the supposed "structuring" was done for the purpose of evading the reporting requirements, and simply ignored any evidence the showed that the pattern of deposits had a legitimate explanation.



Is "for the purpose" predefined ? If not, we have only ourselves to blame for including such subjective terms in such serious matters.




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