Returns relating to cash received in trade or business, etc.

Any person— A return is described in this subsection if such return— contains— Subsection (a) shall not apply to— Except to the extent provided in regulations prescribed by the Secretary, subsection (a) shall not apply to any transaction if the entire transaction occurs outside the United States. For purposes of this section, the term “cash” includes— Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing— No person shall for the purpose of evading the return requirements of this section— A person violating paragraph (1) of this subsection shall be subject to the same civil and criminal sanctions applicable to a person which fails to file or completes a false or incorrect return under this section. Every clerk of a Federal or State criminal court who receives more than $10,000 in cash as bail for any individual charged with a specified criminal offense shall make a return described in paragraph (2) (at such time as the Secretary may by regulations prescribe) with respect to the receipt of such bail. A return is described in this paragraph if such return— contains— the name, address, and TIN of— For purposes of this subsection, the term “specified criminal offense” means— Each clerk required to include on a return under paragraph (1) the information described in paragraph (2)(B) with respect to an individual described in paragraph (2)(B)(i)(I) shall furnish (at such time as the Secretary may by regulations prescribe) a written statement showing such information to the United States Attorney for the jurisdiction in which such individual resides and the jurisdiction in which the specified criminal offense occurred. Each clerk required to make a return under paragraph (1) shall furnish (at such time as the Secretary may by regulations prescribe) to each person whose name is required to be set forth in such return by reason of paragraph (2)(B)(i)(II) a written statement showing—