2.96 REQUIREMENTS U.S.C. § 5324(A)(3)

• Jurisdiction: United States
• Currency: Updated July 14, 2023
• Record Number: 31
• Notes: The fourth element, prompted by the Apprendi doctrine, is required when the indictment alleges facts which would result in an enhanced penalty under 31 U.S.C. section 5324(d)(2). This instruction is based on a charge of structuring to avoid the requirements of 31 U.S.C. section 5313(a). The structuring statute can also be used with other reporting statutes, e.g., sections 5325 and 5316, and these instructions would have to be adjusted accordingly. If the case involves monetary instruments other than currency, substitute appropriate term. See definition of “monetary instruments” and other pertinent definitions in 31 U.S.C. section 5312. If the evidence is that the bank filed the CTR as required, then the judge may want to tell the jury that the defendant may be found guilty of this offense even if the bank properly filed the CTR.

2.96

SUBSTANTIVEOFFENSES

341

2.96

STRUCTURINGTRANSACTIONSTOEVADE

REPORTING REQUIREMENTS

31U.S.C. § 5324(a)(3)

The defendant is charged in count ————— with a

violation of 31 U.S.C. section 5324(a)(3).

This law makes it a crime to [structure] [attempt to

structure] [assist in structuring] any transaction with oneor

more domestic financial institutions in order to evade the

reporting requirements of 31 U.S.C. section 5313(a).

Section 5313(a) and its implementing regulations

require the filing of a government form called a Currency

Transaction Report (CTR). Those regulations require that

every domestic financial institution that engages in a cur-

rency transaction of over $10,000 must file a report with

the

Internal Revenue Service. The institution must furnish,

among other things, the identity and address of the person

engaging in the transaction, the person or entity, if any, for

whom he is acting, and the amount of the currency

transaction. The Currency Transaction Report must be filed

within 15 days of the transaction.

To find the defendant guilty of this crime you must be

convinced that the government has proved each of the fol-

lowing beyond a reasonable doubt:

First: the defendant knowingly [structured] [attempted

to structure] [assisted in structuring] a currency transac-

tion;

Second: the defendant knew of the domestic financial

institution’s legal obligation to report transactions in excess

of $10,000; and

Third: the purpose of the structured transaction was to

evade that reporting obligation.

[Fourth: thedefendantviolated thislawwhileviolating