Court of Appeals for the Seventh Circuit May 7, 1997, 96-3098 (Stanley R. Hendrickson v. Federal Deposit Insurance Corporation)

FLAUM, Circuit Judge.

Section 60501 of the Internal Revenue Code, 26 U.S.C. § 60501, and regulations promulgated thereunder require businesses to file a document called a Form 8300 whenever they receive more than ten thousand dollars in cash in a single transaction.