ratzlaf argued november decided january relevant federal law requires domestic bank involved cash transaction exceeding file report secretary treasury cfr makes illegal structure transaction break single transaction reporting threshold two separate transactions purpose evading reporting requiremen sets criminal penalties person willfully violating provision judge petitioner waldemar ratzlaf trial charges violating instructed jury government prove defendant knew reporting obligation attempted evade obligation prove knew structuring engaged unlawful ratzlaf convicted fined sentenced prison affirming appeals upheld trial construction legislation held give effect willfulness requirement government must prove defendant acted knowledge structuring undertook unlawful simply defendant purpose circumvent bank reporting obligation section forbids structuring purpose evading reporting requirements lower courts erred treating willfulness requirement essentially words consequence viewing light complex provisions embedded significant omnibus willfulness requirement applied provisions statutory subchapter page ii consistently read courts appeals require knowledge reporting requirement specific intent commit crime disobey law willfulness requirement must construed way time called play currency structuring inevitably nefarious unpersuaded argument structuring obviously evil inherently bad willfulness requirement satisfied irrespective defendant knowledge illegality structuring interpretation adopted case dishonor venerable principle ignorance law generally defense criminal charge congress may decree otherwise particular contexts done present instance pp reversed remanded ginsburg delivered opinion stevens scalia kennedy souter joined blackmun filed dissenting opinion rehnquist thomas joined ratzlaf justice ginsburg delivered opinion federal law requires banks financial institutions file reports secretary treasury whenever involved cash transaction exceeds cfr illegal structure transactions break single transaction reporting threshold two separate transactions purpose evading financial institution reporting requirement person willfully violating provision subject criminal penalties case presents question courts appeals divided defendant purpose circumvent bank reporting obligation suffice sustain conviction willfully violating provision ratzlaf hold willfulness requirement mandates something establish defendant willfully violat ed law government must prove defendant acted knowledge conduct unlawful evening october waldemar ratzlaf ran debt playing blackjack high sierra casino reno nevada casino gave one week pay due date ratzlaf returned casino cash hand casino official informed ratzlaf transactions involving cash reported state federal authorities official added casino accept cashier check full amount due without triggering reporting requirement casino helpfully placed limousine ratzlaf disposal assigned employee accompany banks vicinity informed banks required report cash transactions excess ratzlaf purchased cashier checks less different bank delivered checks high sierra casino based endeavor ratzlaf charged structuring transactions evade banks obligation report cash transactions exceeding conduct indictment alleged violated trial judge instructed jury government prove defendant knowledge banks reporting obligation attempt evade obligation prove defendant knew structuring unlawful ratzlaf convicted fined sentenced prison ratzlaf ratzlaf maintained appeal convicted willfully violating law solely basis knowledge financial institution must report currency transactions excess intention avoid reporting gain conviction willful conduct asserted government must prove aware illegality structuring engaged ninth circuit upheld trial construction legislation affirmed ratzlaf conviction granted certiorari conclude give effect statutory willfulness specification government prove ratzlaf knew structuring undertook unlawful therefore reverse judgment appeals ii congress enacted currency foreign transactions reporting act bank secrecy act tit ii stat response increasing use banks institutions financial intermediaries persons engaged criminal activity act imposes variety reporting requirements individuals institutions regarding foreign domestic financial transactions see reporting requirement relevant applies domestic financial transactions section reads domestic financial institution involved transaction payment receipt transfer coins currency monetary ratzlaf instruments secretary treasury prescribes amount denomination amount denomination circumstances secretary prescribes regulation institution participant transaction secretary may prescribe shall file report transaction time way secretary prescribes person shall purpose evading reporting requirements section respect transaction ratzlaf structure assist structuring attempt structure assist structuring transaction one domestic financial institutions person willfully violating subchapter et seq regulation prescribed subchapter except section title regulation prescribed section shall fined imprisoned five years section forbids structuring transactions purpose evading reporting requirements section ratzlaf admits structured cash transactions knowledge purpose avoid banks duty report currency transactions excess statutory formulation ratzlaf prosecuted however calls proof willful ness actor part trial judge ratzlaf case ninth circuit approbation treated willfulness requirement essentially surplusage words consequence judges hesitate treat ratzlaf statutory terms setting resistance heightened words describe element criminal offense see pennsylvania dept public welfare davenport expressing deep reluctance interpret statutory provisions render superfluous provisions enactment citation omitted cf potter word wilful used describe certain offenses others statute regarded mere surplusage means something willful recognized word many meanings construction often influenced context spies accordingly view mindful complex provisions embedded light count significant omnibus willfulness requirement applied provisions subchapter consistently read courts appeals require knowledge reporting requirement specific intent commit crime purpose disobey law see bank new england willful violation reporting requirement cash transactions requires voluntary intentional bad purpose disobey law eisenstein willful violation reporting requirement cash transactions requires proof defendant knowledge reporting requirement specific intent commit crime quoting granda ratzlaf ratzlaf term appearing several places statutory text generally read way time appears see estate cowart nicklos drilling even stronger cause construe single formulation way time called play see aversa en banc ascribing various meanings single iteration willfulness requirement reading word differently code section applies open pandora jar courts render meaning malleable usefulness single penalty provision group related code sections eviscerated almost code section references group code sections become susceptible individuated urges however violators conduct exhibit purpose wrong suffices show willfulness occasion criminal statutes including requiring proof willfulness understood require proof intentional violation known legal duty specific knowledge defendant conduct unlawful construction adopted invoked ensure defendant acted ratzlaf wrongful purpose see liparota statute satisfies bad purpose component willfulness explicitly defining wrongful purpose necessary violate law requires proof defendant acted purpose evade reporting requirement section brief tructuring kind activity ordinary person engage innocently asserts quoting hoyland therefore reasonable government concludes hold structurer responsible evading reporting requirements without need prove specific knowledge evasion unlawful brief ratzlaf courts noted many occasions persons without violating law may structure transactions ratzlaf order avoid impact regulation tax aversa nh aff part century ago supplied illustration stamp act imposed duty two cents upon drawn amount less dollars careful individual amount twenty dollars pay pays handing creditor two checks ten dollars thus draws checks payment debt amount twenty dollars yet pays stamp duty operations deprive government duties might reasonably expect receive perceived practice open charge fraud resorts devices avoid payment duties illegal legal right split evidences payment thus avoid tax isham wall light examples unpersuaded argument structuring obviously evil inherently bad willfulness requirement satisfied irrespective defendant knowledge illegality structuring congress wished dispense requirement furnished ratzlaf appropriate instruction congress subjected criminal penalties willfully violating signaling intent require conviction proof defendant knew bank duty report cash transactions excess also duty avoid triggering report recognize contrary indications statute legislative history ratzlaf resort legislative history cloud statutory text clear moreover ratzlaf find willfulness requirement ambiguous applied resolve doubt favor defendant hughey lenity principles demand resolution ambiguities criminal statutes favor defendant crandon construction criminal statute must guided need fair warning rare legislative history statutory policies support construction statute broader clearly warranted text bass rule lenity premised concepts fair warning given world language common world understand law intends certain line passed legislatures courts define criminal activity quoting mcboyle holmes dishonor venerable principle ignorance law generally defense criminal charge see cheek barlow pet story particular contexts however congress may decree otherwise hold congress done respect provisions controls convict ratzlaf crime charged violation jury find knew structuring engaged unlawful jury properly ratzlaf instructed regard reverse judgment ninth circuit remand case proceedings consistent opinion ordered footnotes ratzlaf wife casino employee escorted ratzlaf ratzlaf area banks codefendants convenience refer waldemar ratzlaf opinion regulation secretary ordered reporting transaction currency cfr although secretary imposed requirement participant transaction secretary chose require reporting financial institution customer cfr portions act make money laundering crime see pub title xiii stat codified prohibiting various transactions involving proceeds form unlawful activity government assert ratzlaf obtained cash used transactions relevant lawful manner subsequent ratzlaf conviction congress recodified without substantive change addition congress added subsection replicate prohibitions subsection context international currency transactions see laundering act pub tit xv stat supp iv simplicity refer codification effect time appeals decided case regarding enforcement secretary considered promulgate regulation requiring banks inform currency transaction customers section proscription see proposing procedures notify bank customers provisions section order insure compliance provisions withdrawing proposal confirmed oral argument view view courts offense ratzlaf never tr oral arg section provides secretary treasury shall require resident citizen person business keep records file reports keep records file reports resident citizen person makes transaction maintains relation person foreign financial agency section requires filing reports prescribed secretary treasury person agent bailee person knowingly transports transport transported monetary instruments one time pecific intent commit crime described might negated proof defendant relied good faith advice counsel see eisenstein brief attempted link ratzlaf bad conduct describing length repeated failure report gambling income income tax returns brief ratzlaf prosecuted however alleged misdeeds tr oral arg government ever asserted ratzlaf engaged conduct congress sought principally check legislation question gambling licensed casinos laundering money proceeds drug sales criminal ventures see purpose act creating provide federal law enforcement agencies additional tools investigate money laundering curb spread money laundering criminals successfully disguised nature source funds illegal enterprises oral argument recognized reading legislation entrepreneur example absent special exemption subject prosecution tr oral arg see dollar bank money market account forfeiture action involving cash gift deposited donee several steps avoid bank reporting requirement overturned grant summary judgment government favor noting jury believe donee legitimate explanations organizing deposits amounts including respect donor privacy fear information regarding donor eccentric old woman hid hundreds thousands dollars house might lead burglary attempts see aversa real estate partners feared paper trail currency transaction reports obviate efforts hide existence cash spouse one partners statute provides case gifts made person donor calendar year first gifts person shall included total amount gifts made year congress provide civil forfeiture without willfulness requirement money laundering control act see subjecting forfeiture ny property real personal involved transaction violation section title see also subjecting forfeiture monetary instrument transported report instrument section title filed contains material omission misstatement points one senate reports accompanying money laundering control act stated person converts currency cashier checks purchasing two cashier checks two different banks two different days specific intent participating bank banks required file currency transaction reports transactions subject potential civil criminal liability cited brief report also indicated codify like cases expressly subject ing potential liability person causes attempts cause financial institution fail file required report causes financial institution file required report contains material omissions misstatements fact cited brief legislative history cited hardly crystalline reference illustrative case defendant charged false statements act conceal ing existence source transfer approximately cash purchasing approximately cashier checks amounts less using variety ratzlaf names including false names defendant main contention rejected eleventh circuit violated concealment prohibition legal duty report cash transactions ignorance law defense asserted congress may indeed codified decision expressly subject ing potential liability person causes attempts cause financial institution fail file required report causes financial institution file required report contains material omissions misstatements fact appears congress first second subsections track senate report language almost verbatim see person shall cause attempt cause domestic financial institution fail file report required section person shall cause attempt cause domestic financial institution file report required section contains material omission misstatement fact indeed senate report stated addition codifying also create offense structuring transaction evade reporting requirements relevance proper construction subsection ratzlaf convicted evident see barnhill johnson appeals legislative history well taken resolve statutory ambiguity see also aversa commenting legislative history provisions issue conflicting statutory text ambiguous quoting wong yang sung mcgrath first circuit noted house senate conference report accompanied final version abuse act instead separate reports accompanied various proposed bills portions incorporated act see listing reports dissent see post features house report issued connection unenacted version laundering act find report commenting bill pass secure indicator congressional ratzlaf intent time surely affords reliable guide congress intent see oscar mayer evans cautioning giving weight history written years passage statute dissent asserts holding largely nullifies effect mak ing prosecution structuring difficult impossible ratzlaf cases see post even dissent reading statute proof defendant knew bank duty report required conviction fail see proof defendant knew duty refrain structuring qualitatively different renders prosecution impossible jury may course find requisite knowledge defendant part drawing reasonable inferences evidence defendant conduct see spies illustrating conduct support permissible inference affirmative willful attempt evade tax bank new england willfulness usually established drawing reasonable inferences available facts government found impossible persuade jury make inferences prosecutions willful violations see dichne evidence government took affirmative steps bring reporting requirement defendant attention means visual notices supports inference defendant willfully violated ratzlaf justice blackmun chief justice justice justice thomas join dissenting october petitioner waldemar ratzlaf arrived nevada casino shopping bag full cash pay gambling debt told casino personnel want written report payment made casino vice president informed ratzlaf accept cash payment without filing report ratzlaf along wife casino employee proceeded visit several banks around stateline nevada south lake tahoe california purchasing separate cashier checks amount banks ratzlafs attempted buy two checks one told report filed occasions cancelled transactions ratzlaf returned casino paid debt cashier checks weeks later ratzlaf gave three persons cash purchase additional cashier checks amounts ratzlaf less ratzlafs also bought five checks course week jury found beyond reasonable doubt ratzlaf knew financial institutions duty report cash transactions excess structured transactions specific purpose evading reporting requirements today however concludes findings insufficient conviction defendant also must known structuring engaged illegal conclusion lacks support text statute conflicts view basic principles governing interpretation criminal statutes squarely undermined evidence congressional intent dissent general rule ignorance law mistake law defense criminal prosecution deeply rooted american legal system cheek applied common law rule numerous cases construing criminal statutes citing international minerals chemical hamling boyce motor lines ratzlaf majority explains originally enacted imposes criminal penalties upon person willfully violating subchapter subchapter entitled records reports monetary instruments transactions contains several different reporting requirements including requires financial institutions file reports cash transactions amount prescribed regulation requires reports transactions foreign financial agencies requires reports transportation congress added subchapter deter rampant evasion customers financial institutions duty report large cash transactions see infra new section provides person shall purpose evading reporting requirements section structure transaction one domestic financial institutions unlike provisions subchapter provision identifies purpose required violation evading reporting requirements offense structuring therefore requires knowledge financial institution reporting requirements structuring transaction purpose evading requirements ratzlaf elements define violation willful term commonly interpreted majority additional requirement actor actual knowledge structuring prohibited strays statutory text well precedents interpreting criminal statutes generally willfulness particular reasons interpretation appeals ninth circuit nine circuits renders willfulness requirement superfluous see ante argument ignores generality sets single standard willfulness subchapter various reporting provisions provisions define willful conduct willfulness element deemed surplusage moreover fact requires willfulness criminal liability imposed mean underlying offenses applies must involve something less willfulness thus fact describe willful offense since already requires purpose evading reporting requirements provides basis imposing artificially heightened scienter ratzlaf requirement majority also contends willfulness element applied subchapter provisions read courts appeals require knowledge purpose disobey law see ante fact cases majority refers stand subtle proposition willful violation requires knowledge pertinent reporting requirements purpose avoid compliance consistent light ratzlaf construction congress enactment prohibited structuring purpose evading reporting requirements level knowledge imposed term willfully applies underlying offenses subchapter reporting requirements knowledge reporting requirements next concludes interpretation willfully warranted structuring inherently nefarious see ante true occasion imposed knowledge illegality requirement upon criminal statutes ensure defendant acted wrongful purpose see liparota agree however imposition requirement necessary first conduct issue splitting transactions involving tens thousands dollars cash specific purpose circumventing bank reporting duty hardly ratzlaf sort innocuous activity involved cases liparota defendant convicted fraud purchasing food stamps less face value individual convicted structuring definition aware cash transactions regulated seriously argue lacked notice law intrusion particular sphere activity cf lambert california requiring knowledge bank reporting requirements well purpose evading requirements provision targets knowingly act deprive government information entitled view plainly innocent purpose justify reading statute additional element knowledge illegality event congress determined purposefully structuring transactions innocent ratzlaf conduct interpreting federal criminal tax statutes defined term willfully requiring voluntary intentional violation known legal duty cheek quoting bishop see also murdock rule tax area however exception traditional rule applied largely due complexity tax laws cheek see also browder rule inapplicable far complex provisions involved perhaps among simplest code ratzlaf ii although believe statutory language clear light precedents legislative history confirms congress intended require knowledge purpose evade reporting requirements specific knowledge illegality structuring reporting requirements included provision explicitly prohibiting structuring transactions evade reporting requirements government attempted combat purposeful evasion reporting requirements applies anyone knowingly willfully falsifies conceals covers trick scheme device material fact within jurisdiction federal agency applies anyone willfully causes act done directly performed another offense federal law courts appeals upheld application criminal statutes report filed defendant purposeful structuring see heyman cert denied leading case explained defendant willfulness established knew currency reporting requirements purposely sought prevent financial institutions filing required reports structuring transactions multiple smaller transactions ratzlaf courts rejected imposition criminal liability structuring concluding either law impose duty structure criminal liability confined limited forms structuring see varbel denemark anzalone congress enacted provision fill loophole bank secrecy act caused latter three decisions refused apply sanctions act transactions structured evade act cash reporting requirement explained report senate judiciary committee provision codify like cases negate effect anzalone varbel denemark expressly subject potential liability person causes attempts cause financial institution fail file required report causes financial institution file required report contains material omissions misstatements fact addition proposed amendment create offense structuring transaction evade reporting requirements without regard whether individual transaction reportable bank secrecy act ratzlaf ratzlaf senate report proceeds explain intent required provision example person converts currency cashier checks purchasing two cashier checks two different banks two different days specific intent participating bank banks required file currency transaction reports transactions subject potential civil criminal liability person conducting transactions reasons person splitting amount currency reportable full amount involved single transaction example splitting currency four transactions subject liability proposed amendment emphasis added recent amendment supports interpretation congress enacted laundering act creating parallel provision reporting requirements governs international monetary transportation see pub tit xv stat like provision issue new provision prohibits ratzlaf structuring purpose evading reporting requirements case requirements time congress amended statute every appeals consider issue held willful violation provision requires knowledge bank reporting requirements intent evade none held knowledge illegality structuring required see supra house report accompanying earlier bill containing pertinent provision explained new provision codified subsection section illegal structure importation exportation monetary instruments intent evade reporting requirement case presently structuring cases involving currency transaction reports government prove defendant knew reporting requirement prove defendant knew structuring made illegal hoyland cir pt emphasis added ratzlaf finally ignored majority interpretation practical matter largely nullifies effect provision codifying currency transaction reporting requirements congress recognized importance reports large unusual currency transactions ferreting criminal activity california bankers assn shultz congress enacted law close perceived major loophole federal reporting scheme due easy circumvention requiring proof actual knowledge illegality make prosecution structuring difficult impossible cases decision reopens loophole congress tried close iii petitioner case informed casino officials transaction involving cash must reported informed various banks visited banks required report cash transactions excess purchased cashier checks less different bank petitioner ratzlaf obviously person limited intelligence anything uncomprehending travelled bank bank converting bag cash cashier checks bundles convinced actions constituted willful violation provision embodied result today decision waldemar ratzlaf use ratzlaf old phrase laughing way bank majority interpretation provision odds statutory text intent congress fundamental principle knowledge illegality required criminal act congress must try fill hole rightly felt filled dissent convenience follow majority see ante refer waldemar ratzlaf opinion majority refer codification effect time appeals decided case see ante see scanio shirk rogers beaumont baydoun jackson gibbons dashney cert denied brown cert denied appeals adopt contrary interpretation first circuit even allows reckless disregard one legal duty support conviction structuring see aversa en banc dominant formulation standard willful violation related provisions demands proof defendant knowledge reporting requirement specific intent commit crime granda see also bank new england willful violation requires knowledge reporting requirements defendant specific intent commit crime cert denied eisenstein dichne standard predecessor cert denied schnaiderman term specific intent majority appears assume import notion knowledge illegality rather term generally corresponds concept purpose see bailey add requisite knowledge specified first prong standard majority correctly notes courts instances referred willful violation reporting provisions involving violation known legal duty courts however either applied standard cheek despite restriction standard application tax context see sturman referring simply reporting requirements law one must know actually applied dominant standard granda see bank new england warren understanding supported granda statement proper instruction include discussion defendant ignorance law since defendant alleged ignorance ratzlaf reporting requirements goes heart denial specific intent necessary commit crime emphasis added knowledge reporting requirements easily confused knowledge illegality context reporting provisions entity willfully violate provision also entity charged reporting duty result violation knowledge reporting requirements necessarily entails entity knowledge illegality conduct failure file required report contrast prohibits customer purposefully evading bank reporting requirements knowledge reporting requirements collapse actual knowledge customer conduct prohibited cases interpreting statute well fundamental principles criminal law one knowledge reporting requirements knowledge illegality one conduct makes violation willful moreover explained congress rejected majority construction enacted parallel provision attempts evade reporting requirements see infra question whether structuring obviously evil inherently bad willfulness requirement satisfied irrespective defendant knowledge illegality structuring ante general rule willfulness require knowledge illegality inquiry exceptional cases liparota whether statute criminalizes broad range apparently innocent conduct requires element wrongfulness majority expresses concern potential application law business operator deposits cash twice week reduce risk irs audit see ante first clear statute apply situation person legitimate business reasons conducting frequent cash transactions transactions genuinely characterized separate rather artificially structured person engaged structuring purpose evasion see brown even application theoretically possible extreme situation example establish prohibition broad range apparently innocent conduct liparota justify reading statute knowledge illegality requirement provision requires proof beyond reasonable doubt purpose structured aspect currency exchange evade reporting requirements bank secrecy act requirement shields innocent conduct prosecution hearing senate committee banking housing urban affairs response deputy asst atty knapp asst atty sun written question majority offers examples tax avoidance evidence apparent innocence structuring transactions evade reporting requirements see ante examples inapposite congress specifically prohibited structuring transactions evade reporting requirements indeed use word evading reveals congress deemed intent circumvent requirements bad purpose moreover analogy tax field flawed tax law involves unique scheme consisting myriad categories thresholds applied yearly segments designed generate appropriate levels taxation also influencing behavior various ways innocent avoidance established part scheme operate undermine purposes tax law sharp contrast evasion currency transaction reporting requirements completely deprives government information requirements designed obtain thus wholly undermines purpose statute statutory language unambiguously imposes requirement knowledge illegality structuring apply rule lenity moreover persuaded rule applied defeat congressional purpose clear evidenced see liparota bramblett contrary majority suggestion ante congress sanction scienter standard case congress intended codify eleventh circuit clearly addressed level knowledge required willful violation see moreover congress aware standard adopted explicitly characterizing imposing criminal liability upon individuals structure transactions evade reporting requirements majority misreads senate report stating creates structuring offense addition codifying ante phrase addition plainly refers previous sentence report expressly subject potential liability person causes attempts cause financial institution fail file required report causes financial institution file required report contains material omissions misstatements fact codification encompasses sentences thus three subsections original event doubt report reference codifying reference creation offense particularly given expressly imposed criminal liability structuring transactions even direct evidence congress intent incorporate scienter standard found response question senator senate sponsor provision asked deputy assistant attorney general knapp assistant attorney sun assuming provision books demonstrated willful violation anzalone varbel denemark cases written response stated assuming terms provision effect time conduct described anzalone varbel denemark result markedly different statements defendants cases indicated structuring conduct purposely undertaken evade reporting requirements title expressly prohibited provision willful violation demonstrated hearing senate ratzlaf committee banking housing urban affairs new law moved provision issue new subsection created subsection new provision appeals ninth circuit relied hoyland affirming conviction case see pp see welling smurfs money laundering federal criminal law crime 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