And the law in question specifically says No person shall, for the purpose of evading the reporting requirements of section 5313 ... But the report indicates

And the law in question specifically says No person shall, for the purpose of evading the reporting requirements of section 5313 ... But the report indicates that the IRS made no attempts to determine whether the supposed "structuring" was done for the purpose of evading the reporting requirements, and simply ignored any evidence the showed that the pattern of deposits had a legitimate explanation.