The source of the funds nor the tax implications really matter in a charge of structuring.
E.G. from U.S. v. MacPherson (although this is a 2nd circuit decision)
“If a defendant structures cash transactions knowing that the financial institution involved is obligated to report transactions exceeding $10,000 and intending to evade that requirement, he is guilty of structuring without regard to whether the cash at issue represents criminal or lawful proceeds. More to the point, whether or not a § 5324 prosecution relates to criminal proceeds, a jury may properly consider the pattern of structuring activities and draw reasonable inferences therefrom as to whether the defendant possessed the requisite mens rea.”
There is a difference between a gift “giver” and the gift “recipient”. The money sent to the website would be a gift to the Zimmermans. The Zimmerman’s would owe no tax on it. Money transfered from that account to either of the Zimmerman’s personal accounts wouldn’t be taxed either. I believe that any money transfered to the sister must be reported to the IRS. Eventually.
I shouldn’t have mentioned the 13k limit because that confused the point I was trying to make (which has nothing to do with income tax). I agree with most of what you said, except that the transfers of over 10k that are reportable must be reported within 15 days of the transaction- which has already passed. Anyways, the greater point is that moving money to appear indigent is stupid and structuring transfers in a way that looks like you are trying to avoid IRS reporting requirements is ever stupider.
I don’t understand your response, because it says that she lied about money. Her money. That’s what bail is, money. And since they’re married, his money is her money, and she lied about not having it.
Just to be sure we’re talking about the same thing:
Zimmerman’s wife lied under oath and so did Corey. The wife lied about having money available and Corey didn’t tell the whole truth on the affidavit she filed. Zimmerman’s parent (father) also testified under oath about being unable to provide bail money. Can I assume that Corey will go after them next?
I’m beginning to think that Zimmerman should fire O’Mara and cut a deal with Corey before his whole family ends up in prison.
Who owes what to the IRS is just an interesting side issue.
OK. I don’t see any of that as being in dispute. You said she lied for money and not for him, so I thought you were saying her primary motive was financial and helping him was secondary. (Meaning perhaps that she was hoping to keep the money.) I think that those motivations were at least equal.
It’s certainly possible that part or all of her motivation was helping her husband stay out of jail, no question there. But we know by definition she had a financial benefit in lying. I also assume some part of it was concern for her husband.
“Does your client get to sit there like a potted plant and lead the court down the primrose path? That’s the issue,” (Judge) Lester said in revoking Zimmerman’s bond. “He can’t sit back and obtain the benefit of a lower bond based upon those material falsehoods.”
Seems damaging, especially coming from the judge. But it has been suggested by others here that perhaps this can’t come up in his murder trial. I don’t know one way or the other there. Also, I’ll note that this was about his bond, and not his wife’s perjury, but as a layman, to me they all seem very much connected. I’ve no idea whether this obvious deceit can be legally connected in court, but it should be IMO.
