| 词条 | Structuring | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 |
Structuring, also known as smurfing in banking jargon, is the practice of executing financial transactions such as making bank deposits in a specific pattern, calculated to avoid triggering financial institutions to file reports required by law, such as the United States' Bank Secrecy Act (BSA) and Internal Revenue Code section 6050I (relating to the requirement to file Form 8300). Structuring may be done in the context of money laundering, fraud, and other financial crimes. Legal restrictions on structuring are concerned with limiting the size of domestic transactions for individuals. DefinitionStructuring is the act of parceling what would otherwise be a large financial transaction into a series of smaller transactions to avoid scrutiny by regulators and law enforcement.[1] Typically each of the smaller transactions is executed in an amount below some statutory limit that normally does not require a financial institution to file a report with a government agency. Criminal enterprises may employ several agents ("smurfs") to make the transaction.{{cn|date=March 2017}} Structuring appears in federal indictments related to money laundering, fraud, and other financial crimes. The term "smurfing" is derived from the image of the comic book characters, the Smurfs, having a large group of many small entities. Miami-based lawyer Gregory Baldwin is said to have coined the term in the 1980s.[2] RegulationsLegal restrictions on structuring are concerned with limiting the size of domestic transactions for individuals, and somewhat limiting the outbound foreign currency transfers of firms or company entities.{{cn|date=March 2008}} This should not be confused with capital controls, which are regulatory limits on the money that one can take out of a nation and generally regulate how much money can leave a country at any given time.{{cn|date=March 2017}} Both can have some of the same economic effects in some economies, as structuring controls effectively limit the flow of capital by magnitude and duration, and can apply equally to taking money out of a nation as well as putting money into its financial system.{{cn|date=March 2017}} United StatesIn the United States, the Bank Secrecy Act requires currency transaction reports (CTRs) to be filed for transactions valued at more than $10,000; it applies to both U.S. and foreign currencies.[3] Financial institutions suspecting deposit structuring with intent to avoid the law are required to file a suspicious activity report (SAR).[4] In 1986, the U.S. Congress enacted section 5324 of Title 31 of the United States Code,[5] which provides (in part): No person shall, for the purpose of evading the reporting requirements of section 5313 (a) or 5325 or any regulation prescribed under any such section, the reporting or record keeping requirements imposed by any order issued under section 5326, or the record keeping requirements imposed by any regulation prescribed under section 21 of the Federal Deposit Insurance Act or section 123 of Public Law 91–508—[...] Section 5324 further provides that a violation of this provision may be punished by a fine or up to five years in prison, or both.[6] The filing of Form 8300 is required under Internal Revenue Code section 6050I.[7] Sums of money resulting from deposits of less than $10,000 may be seized after a warrant is issued based on a suspicious activity report. Legal proceedings, which may cost in the vicinity of $20,000 or more, may be required for an innocent party to retrieve his or her money. Reports in October 2014 by The New York Times of arbitrary seizures resulted in modification of Internal Revenue Service (IRS) practice to focus on investigations that "closely align" with IRS "mission and key priorities". Banks are not permitted to warn or advise customers unless the customer asks, but sometimes bank tellers will informally warn customers.[8] Outside the United States
Other usesThe term "smurfing" is also applied to activity associated with controlled substances such as pseudoephedrine.[17] In this context, the agent will make purchases of small, legal amounts from several drug and grocery stores, with the intent to aggregate the lot for use in the illegal production of methamphetamine.[17] Also, since the monthly pseudoephedrine purchase limits in US are too low for mass meth production, this practice often involves using multiple "smurfs". As Robert Pennal of the Fresno Meth Task Force explains: Then we started seeing "smurfing." Remember how the smurfs were little gatherers? We started getting calls from different retail stores that people were buying two or three packs — that's the most you can buy — and they went to one store, they bought three, they went to another store, bought three. We're seeing blister packs everywhere because they're sitting in the car, they're punching the pills out of the blister packs, they're putting them in the freezer bags and they're turning them over to chemical brokers.[18] See also
References1. ^{{cite journal|last1=Linn|first1=Courtney J.|title=Redefining the Bank Secrecy Act: Currency Reporting and the Crime of Structuring|journal=Santa Clara Law Review|date=2010|volume=50|issue=2|pages=407–513|url=http://digitalcommons.law.scu.edu/cgi/viewcontent.cgi?article=1058&context=lawreview}} 2. ^{{cite news | author1=Gross, Samantha | author2=Barrett, Devlin | title=Spitzer Tripped Up on Laws He Enforced | url=http://www.foxnews.com/wires/2008Mar11/0,4670,SpitzerTheMoneyTrail,00.html | work=Fox News | date=11 March 2008 | accessdate=2008-03-14 | deadurl=yes | archiveurl=https://web.archive.org/web/20080322064115/http://www.foxnews.com/wires/2008Mar11/0,4670,SpitzerTheMoneyTrail,00.html | archivedate=22 March 2008 | df=dmy-all }} 3. ^See generally {{usc|31|5313}}, {{usc|31|5324}}, 31 C.F.R. sec. 1010.311, and 31 C.F.R. sec. 1010.314. 4. ^See generally 31 C.F.R. sec. 1010.320. 5. ^See section 1354(a) of the Anti-Drug Abuse Act of 1986, Public Law No. 99-570, 100 Stat. 3207, at 3207-22 (27 Oct. 1986). 6. ^See 31 USC section 5324(d)(1). 7. ^{{cite book | author=Internal Revenue Service | chapter=Part IV Examining Process; Chapter 26 Bank Secrecy Act; Section 13 Structuring | title=Internal Revenue Manual | location=Washington, D.C. | publisher=US Treasury Department | url=https://www.irs.gov/irm/index.html | chapterurl=https://www.irs.gov/irm/part4/ch25s17.html | date=2006-06-01 | oclc=37305546 | accessdate=2008-03-11}} 8. ^[https://www.nytimes.com/2014/10/26/us/law-lets-irs-seize-accounts-on-suspicion-no-crime-required.html "Law Lets I.R.S. Seize Accounts on Suspicion, No Crime Required"] article by Sahaila Dewan in The New York Times 25 October 2014 9. ^{{cite web | author=Australian Transaction Reports and Analysis Centre | title=AUSTRAC Guideline No. 1: Suspect Transaction Reporting | url=http://www.austrac.gov.au/sites/default/files/documents/guideline_1_archived.pdf | format=.PDF | work=Financial Transaction Reports Act 1988 | publisher=Government of Australia |date=September 2002| accessdate=2008-03-12}} 10. ^{{cite web | author=Conselho de Controle de Atividades Financeiras | title=Lavagem de Dinheiro | url=http://www.coaf.fazenda.gov.br/conteudo/publicacoes | publisher=Ministério da Fazenda | language=Portuguese | accessdate=2008-03-12 | deadurl=yes | archiveurl=https://web.archive.org/web/20070703151241/http://www.coaf.fazenda.gov.br/conteudo/publicacoes | archivedate=3 July 2007 | df=dmy-all }} 11. ^{{cite web|url=http://www.fintrac.gc.ca/publications/guide/Guide9/9-eng.asp|title=Guideline 9: Alternative to Large Cash Transaction Reports to FINTRAC|work=fintrac.gc.ca}} 12. ^http://www.antimoneylaundering.gov.ie/website/aml/amlcuweb.nsf/0/B75E0654ED35762480257F230043F9FE/$File/2014%20Report.pdf 13. ^{{cite web | author=Dipartimento del Tesoro | title=Antiriciclaggio | url=http://www.dt.tesoro.it/Aree-Docum/Prevenzion/Antiriciclaggio/index.htm | publisher=Ministero dell'Economia e delle Finanze | language=Italian | accessdate=2008-03-12 | deadurl=yes | archiveurl=https://web.archive.org/web/20080315134134/http://www.dt.tesoro.it/Aree-Docum/Prevenzion/Antiriciclaggio/index.htm | archivedate=15 March 2008 | df=dmy-all }} 14. ^{{cite web | author=FIU-Nederland | title=Meldingen Ongebruikelijke Transacties | url=http://www.justitie.nl/mot/ | publisher=Ministerie van Justitie | language= Dutch | accessdate=2008-03-12}} 15. ^{{cite web |author1=Europa Taxation |author2=Customs Union |lastauthoramp=yes | title=Cash controls | url=http://ec.europa.eu/taxation_customs/customs/customs_controls/cash_controls/index_en.htm | publisher=European Commission | date=21 December 2007 | accessdate=2008-03-12}} 16. ^{{cite web | author=Netipoom Maysakun| title=MONEY LAUNDERING IN THAILAND | url=http://www.unafei.or.jp/english/pdf/PDF_rms/no73/12_p86-p94.pdf |format=PDF| publisher=The United Nations Asia and Far East Institute for the Prevention of Crime and the Treatment of Offenders | date= | accessdate=2008-09-15}} 17. ^1 {{cite web |url=http://www.justice.gov/dea/concern/18862/ndic_2009.pdf |format=PDF |title=DEA |page=16 |publisher=Justice.gov |deadurl=yes |archiveurl=https://web.archive.org/web/20101017093604/http://www.justice.gov/dea/concern/18862/ndic_2009.pdf |archivedate=17 October 2010 |df=dmy-all }} 18. ^{{cite web|url=https://www.pbs.org/wgbh/pages/frontline/meth/etc/script.html|title=Transcript - The Meth Epidemic - FRONTLINE - PBS|work=FRONTLINE}} External links
5 : Banking terms|Commercial crimes|Money laundering|Tax evasion|Civil asset forfeiture |
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