Cite as: 510 U. S. 135 (1994)
Blackmun, J., dissenting
The Senate Report proceeds to explain the intent required under the antistructuring provision:
"For example, a person who converts $18,000 in currency to cashier's checks by purchasing two $9,000 cashier's checks at two different banks or on two different days
level of knowledge required for a willful violation. See United States v. Tobon-Builes, 706 F. 2d 1092, 1101 (CA11 1983). Moreover, Congress was aware of the standard that the court had adopted, explicitly characterizing Tobon-Builes as imposing criminal liability upon individuals who structure transactions "to evade the reporting requirements." S. Rep. No. 99-433, at 21.
The majority misreads the Senate Report as stating that § 5324 creates the structuring offense " '[i]n addition' to codifying Tobon-Builes." Ante, at 148, n. 17. The phrase "in addition" plainly refers to the previous sentence in the Report, which states that § 5324 "would expressly subject to potential liability a person who causes or attempts to cause a financial institution to fail to file a required report or who causes a financial institution to file a required report that contains material omissions or misstatements of fact." S. Rep. No. 99-433, at 22. The "codification" of Tobon-Builes encompasses both sentences, and thus all three subsections of the original § 5324. In any event, there is no doubt that the Report's reference to "codifying Tobon-Builes" is a reference to the creation of the anti-structuring offense, particularly given that Tobon-Builes expressly imposed criminal liability for "structuring" transactions. 706 F. 2d, at 1101.
Even more direct evidence of Congress' intent to incorporate the Tobon-Builes scienter standard is found in the response to a question from Senator D'Amato, the Senate sponsor of the antistructuring provision. He asked Deputy Assistant Attorney General Knapp and Assistant United States Attorney Sun: "Assuming that [the antistructuring] provision had been on the books, could you have demonstrated a willful violation in the Anzalone, Varbel and Denemark cases?" The written response stated: "Assuming that the terms of [the antistructuring provision] were in effect at the time of the conduct described in Anzalone, Varbel, and Denemark, the result would, or should have been markedly different. Statements from defendants in those cases indicated that the structuring conduct was purposely undertaken to evade the reporting requirements of Title 31. As this is expressly what is prohibited under [the antistructuring provision], a willful violation . . . would have been demonstrated." Hearing on S. 571 and S. 2306 before the Senate Committee on Banking, Housing, and Urban Affairs, 99th Cong., 2d Sess., at 141-142.
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