United States v. Sperrazza
United States Court of Appeals for the Eleventh Circuit
804 F.3d 1113 (2015), cert. denied, 579 U.S. __ (2016)
- Written by Sharon Feldman, JD
Facts
Sperrazza (defendant) had an anesthesiology practice. Sperrazza instructed the practice’s billing company to send to him weekly the checks received from his patients. Every 10 days, Sperrazza typically cashed 20 to 50 checks totaling between $9,000 and $10,000. Sperrazza told one of his partners that he never cashed checks totaling more than $10,000 at one time to avoid any reports or anything that would involve regulatory or Internal Revenue Service authorities. Sperrazza also deposited cash that often totaled more than $9,000 but never exceeded $10,000. Sperrazza was convicted of income tax evasion and structuring a currency transaction. On appeal, Sperrazza argued that the indictment did not charge currency-transaction structuring because it did not allege he had a cash hoard in excess of $10,000 that he divided into two or more amounts of less than $10,000.
Rule of Law
Issue
Holding and Reasoning (Ginsburg, J.)
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