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	NCJ Number:	NCJ 152056
	Title:	Money Laundering Forfeitures: Landmark Structuring Case Provides Guidance
	Document URL:	Text PDF
	Author(s):	D C Semesky Jr ; C M Taylor
	Corporate Author:	Police Executive Research Forum (PERF) United States of America
	Date Published:	1995
	Page Count:	12
	Series:	BJA Bulletins
	Annotation:	In Ratzlaf v. United States, 1994 WL 4189, 1994 U.S. Lexis (U.S., January 11, 1994), the U.S. Supreme Court clarified the elements of the Federal structuring offense, 31 U.S.C., Sec. 5324; the opinion gives law enforcement officers useful direction for targeting cases, gathering evidence, anticipating defenses, and evaluating the likelihood of prevailing against a claimant in seizure and forfeiture matters.
	Abstract:	"Structuring" means breaking transactions larger than $10,000 into smaller increments by making multiple deposits or withdrawals or by buying cashiers' checks, money orders, or other monetary instruments for the express purpose of evading the reporting requirements. These reports, required by the Bank Secrecy Act and the Internal Revenue Code, must be filed with the Internal Revenue Service every time a transaction that involves more than $10,000 in cash is conducted with a financial institution. To be convicted of structuring, an individual must knowingly and willfully transact below the $10,000 threshold level, intending to evade the reporting requirements. Based on the U.S. Supreme Court's decision in "Ratzlaf," this article provides guidelines for evidence collection and prosecutorial preparation in a structuring case. The civil forfeiture aspect of structuring is also discussed. This issue of the BJA Bulletin also summarizes recent forfeiture-related decisions in 17 State courts.
	Main Term(s):	US Supreme Court decisions
	Index Term(s):	Forfeiture ; Money laundering ; Bank Secrecy Act
	Sponsoring Agency:	Bureau of Justice Assistance US Dept of Justice Office of Justice Programs United States of America
	Grant Number:	92-DD-CX-0011
	Sale Source:	National Institute of Justice/NCJRS Box 6000 Rockville, MD 20849 United States of America National Institute of Justice/ NCJRS paper reproduction Box 6000, Dept F Rockville, MD 20849 United States of America Police Executive Research Forum (PERF) 1120 Connecticut Avenue, NW Suite 930 Washington, DC 20036 United States of America NCJRS Photocopy Services Box 6000 Rockville, MD 20849-6000 United States of America
	Type:	Training (Aid/Material)
	Country:	United States of America
	Language:	English
	Note:	From BJA Bulletin, August 1995, the Asset Forfeiture Series.
	To cite this abstract, use the following link: https://www.ncjrs.gov/App/Publications/abstract.aspx?ID=152056
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