Structuring Transactions to Evade Reporting Requirements Lawyer in Burlington County, NJ
Structuring transactions to evade reporting requirements is a serious federal offense under 31 U.S.C. § 5324, often investigated by the IRS and FBI. In Burlington County, these cases are prosecuted in federal court, carrying severe penalties. Law Offices Of SRIS, P.C. provides a strong defense for individuals accused of structuring or cash reporting violations. Our firm, founded by a former prosecutor, offers 24/7 consultations.
Understanding Federal Structuring Laws
Structuring, also known as “smurfing,” is the illegal act of breaking down a single large financial transaction into a series of smaller transactions to avoid triggering a Currency Transaction Report (CTR). Federal law requires banks to file a CTR for any cash deposit, withdrawal, or exchange exceeding $10,000. Intentionally evading this requirement is a crime, regardless of whether the funds themselves are from a legal source.
Last verified: March 2026 | Superior Court of NJ, Burlington Vicinage | New Jersey Legislature
The primary statute is the Bank Secrecy Act, specifically 31 U.S.C. § 5324(a), which makes it unlawful to structure or assist in structuring any transaction with one or more domestic financial institutions. The government does not need to prove the underlying funds were illegal, only the intent to evade the reporting requirement. This makes a structuring defense lawyer Burlington County essential to challenge the prosecution’s evidence of intent.
Official Legal Resources
For the exact language of the federal statute, refer to 31 U.S.C. § 5324 (Cornell Legal Information Institute). For local federal court procedures in New Jersey, visit the U.S. District Court for the District of New Jersey website.
Local Defense Strategy in Burlington County
Federal structuring cases in New Jersey are typically investigated by IRS Criminal Investigation and prosecuted by the U.S. Attorney’s Office. A common local procedural fact is that these investigations often begin with a bank filing a Suspicious Activity Report (SAR) after detecting a pattern of transactions just under $10,000. The defense must meticulously review all financial records and bank communications to counter the allegation of willful intent.
- Initial Investigation: The IRS or FBI receives a SAR and begins a financial audit, subpoenaing bank records.
- Grand Jury: Evidence is presented to a federal grand jury, which may issue an indictment.
- Arraignment: The defendant appears in U.S. District Court to hear the charges and enter a plea.
- Pre-Trial Motions: Your attorney files motions to suppress evidence or dismiss charges based on procedural errors or lack of intent.
- Plea Negotiation or Trial: The case may be resolved through negotiation or proceed to a jury trial where intent is the central issue.
- Sentencing: If convicted, sentencing follows federal guidelines, which emphasize the total amount of money structured.
Potential Penalties for Structuring
In Burlington County, a federal structuring conviction carries a maximum prison sentence of 10 years and fines of up to $500,000. The court will also order forfeiture of the funds involved in the structured transactions.
| Offense | Classification | Incarceration | Fine | Additional Consequences |
|---|---|---|---|---|
| Structuring to Evade Reporting (31 U.S.C. § 5324) | Federal Felony | Up to 10 years | Up to $500,000 | Asset forfeiture, permanent criminal record, loss of professional licenses. |
| Cash Reporting Violation (Failure to File CTR) | Civil & Criminal Penalties | Up to 5 years (if willful) | Civil penalties up to the amount of the transaction | IRS audits, enhanced scrutiny on future transactions. |
Results may vary. Prior results do not guarantee a similar outcome.
Our Firm’s Experience in Financial Crime Defense
Law Offices Of SRIS, P.C. was founded in 1997 by a former prosecutor. Our attorneys bring a combined 120+ years of legal experience to building defenses against financial charges like structuring. We understand how the government builds these cases and focus on attacking the core element of intent. Our approach is to provide clear, strategic guidance from the first sign of an investigation.
Case Results and Client Advocacy
Our firm has a documented record of advocating for clients facing serious allegations. While specific results depend on the unique facts of each case, our team works diligently to seek dismissals, charge reductions, and favorable settlements. We prepare every case with the thoroughness required for federal court.
Results may vary. Prior results do not guarantee a similar outcome.
Contact Our Burlington County Financial Crime Defense Lawyers
Our New Jersey location serves clients throughout Burlington County, including Mount Holly, Mount Laurel, and Moorestown. We are accessible from major routes like the NJ Turnpike and I-295.
Law Offices Of SRIS, P.C.
New Jersey Location — 44 Apple St, 1st Floor
Tinton Falls, NJ 07724
Toll-Free: (888) 437-7747 | Local: (732) 651-9900
By appointment only.
24/7 phone consultations — (888) 437-7747 — meetings by appointment only.
Frequently Asked Questions
What exactly is “structuring” under federal law?
Yes. Structuring is deliberately conducting one or more currency transactions under $10,000 to avoid the bank’s mandatory reporting of transactions over that threshold to the federal government, as defined by 31 U.S.C. § 5324.
Can I be charged if the money I deposited was legally earned?
Yes. The crime of structuring focuses solely on the intent to evade the reporting requirement. The legal origin of the funds is not a defense to the structuring charge itself, though it can impact sentencing.
What should I do if I am contacted by the IRS about my bank transactions?
It depends. Immediately contact a cash reporting violation lawyer Burlington County before responding. Anything you say can be used against you. An attorney can communicate with investigators on your behalf to protect your rights while assessing the situation.
What are the common defenses against structuring charges?
Common defenses include lack of willful intent (you were unaware of the reporting rule), the transaction pattern had a legitimate business purpose, or evidence was obtained through an unlawful search. A lawyer analyzes bank records and communications to build these defenses.
Is structuring always a federal crime?
Primarily, yes. Structuring to evade federal reporting requirements is prosecuted under federal law. However, related activities like money laundering may also violate state laws. Most serious structuring cases are handled in federal district court.
For more information on related legal matters, see our pages on Business Law in Burlington County and Federal Criminal Defense in Burlington County. For a broader view of our services, visit our New Jersey Civil Litigation hub.
Last verified: March 2026. Laws change. Contact Law Offices Of SRIS, P.C. at (888) 437-7747 for current guidance.
For the full picture beyond Burlington County, our page on structuring transactions to evade reporting requirements cases in New Jersey covers the process end to end.
Your case in Burlington County, New Jersey
Immigration matters are federal: removal cases for New Jersey residents are heard at the Newark Immigration Court and applications are decided by USCIS. County criminal charges that can affect immigration status are heard in the Criminal Part of the Law Division. In Burlington County that is the Superior Court of NJ, Burlington Vicinage (8th Vicinage), 49 Rancocas Road, Mount Holly, NJ 08060, telephone (609) 518-2500, open Mon-Fri 8:30AM-4:30PM. Court procedures change; confirm the current schedule on the official vicinage website or with the clerk before you file or appear.
The governing law for this topic is the federal Immigration and Nationality Act. Law Offices Of SRIS, P.C. handles Burlington County matters from its New Jersey location at 44 Apple St 1st Floor, Tinton Falls, NJ 07724; meetings are by appointment. Request a New Jersey consultation at (888) 437-7747 or (609) 983-0003.
Related New Jersey pages: Burlington County NJ lawyers directory · Structuring Transactions to Evade Lawyer Bergen County · Structuring Transactions to Evade Lawyer Hudson County · Structuring Transactions to Evade Lawyer Monmouth County.