Interesting. The IRS has never said a word to us in 20 years. We've probably done 250 or more cash transactions over that time that were over $10,000 or that added up to over $10,000 over the course of a week. Never filled out a form 8300 even once and never heard a word about it.

It also matters if it is a personal or business account, and what is normal for your usage. I deposit large amounts of cash fairly regularly for work and I've never once had to do paperwork for it. We manage rentals and some tenants pay cash. I have had days I deposit over $10,000 in a day. And I have had weeks where I deposited multiple deposits less than $10,000 that added up to more than 10,000. It isn't structuring because it is normal course of business.

And yes I know that doesn't apply in this case because this person is depositing into a personal account. I just wanted to make the point that frequent deposits of less than 10,000 in cash is not necessarily structuring.