Interesting story. What has always shocked me is a man in business is just that, a man in business. He is selling airplanes for a living. Then the Feds come in and blame him for what they should be doing. I understand it takes hard work to find the bad guys but to me , never blame the guy making a living. Actually, they should have paid in Gold , and today bitcoin and crypto currency will be used. Also , they did not "evade" the 10,000 requirement, Since they never paid over that , they did not need to report. Actually, they were within the law. I know this is off thread but I hate to hear about a good Toyota person being put in a corner.