Presumptions where owner of large amount of cash is not identified

If the individual who is in physical possession of cash in excess of $10,000 does not claim such cash— In the case of any assessment resulting from the application of subsection (a)— If, after an assessment resulting from the application of subsection (a), such assessment is abated and replaced by an assessment against the owner of the cash, such later assessment shall be treated for purposes of all laws relating to lien, levy and collection as relating back to the date of the original assessment. For purposes of this section— The term “cash” includes any cash equivalent. The term “cash equivalent” means— any medium of exchange which— Any cash equivalent shall be taken into account—