Opinion ID: 600301
Heading Depth: 2
Heading Rank: 6

Heading: exclusion of subsequent revisions to irs form 8300

Text: 57 The IRS Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, was revised in 1985, and was used by Kaufmann in the transactions identified in the indictment. The form was again revised in January, 1990. Kaufmann, however, was unaware of the revision at the time of the attempted sale charged in count five. At trial, he sought to introduce the revised form and instructions, but the court rejected them as irrelevant. Kaufmann contends that the form was more comprehensive and clearer, in response to substantial confusion among dealers as to their duties in reporting. Kaufmann argues that it was error to reject this material, apparently on the theory that it may have helped him show excusable misunderstanding with respect to his duties in preparing and filing the form. 58 Counts one to four charged Kaufmann in part with knowing that the transactions were designed to avoid a transaction reporting requirement under federal law. Those counts under § 1956(a)(1)(B) are not before us. Count five, under § 1956(a)(3)(B), does not charge him with an intent to avoid a transaction reporting requirement. Kaufmann argues only generally that this material would be relevant to count five as well, and fails to suggest any particular change in the form or instructions which would aid him in raising a reasonable doubt about his intent to conceal. Because the revisions were not relevant to count five, exclusion could not have been in error as to that count. 59 We note that on the form Kaufmann was preparing for the sale with Myre, he would have reported Ahern (using the alias Adams) as the Individual or Organization for Whom this Transaction Was Completed. The revised form used the terms Identity of Individual From Whom the Cash Was Received. The evidence clearly demonstrates that Kaufmann was willing to report Ahern as the person purchasing and paying for the vehicle. Such willingness tends to prove his intent to conceal the fact that the funds and car belonged to Myre. 60