Structuring though is one of the dumbest, laziest and most arbitrary law ever. If you say that the limit is, say, max 100 K USD for something but plan to attack for structuring the person who did 5 times 100 K USD, then simply make the law clearer: make the law say 100 K USD max and, say, max 200 K USD over five years. But don't come after people who did respect the numbers written in the law for "structuring".

It's another crazy concept of overreaching states and IRSes enjoying way too much power. They can arbitrarily decided what's structuring and what is not. Arbitrary decisions aren't how a democracy should work.

You want to prevent people doing these kind of transfers? Make it clear what the limits are. Don't come after people doing precisely what the limit allows several times: precise it can only be done once or x times over a certain time period.

That's by the way, how some laws do work. For example in France you're allowed to give your kids up to 150 K EUR of real estate (or something), tax and inheritance tax free, once every 15 years. After 15 years you're free to do it once again.

But putting limits and then attacking people respecting the limits? To me it's the sign of something deeply rotten in the state and that such laws exists isn't something that should be cheered.