United States v. Shui-Yee Shirley Chen

The sole issue on appeal is whether defendant willfully violated the currency reporting requirement of 31 U.S.C. § 1101 . Section 1101 mandates that anyone who knowingly transports more than $5,000 into the United States must file a report. Section 1058, 31 U.S.C., imposes criminal penalties for willfully failing to file a report. Thus, for criminal culpability there must be: (1) knowing transportation of the money into this country, and (2) a willful failure to file a report.

On board her flight from Hong Kong to Seattle, defendant partially completed Customs Declaration Form 6059-B. She asked for assistance from a cabin attendant, but the flight landed before the attendant could return. After the plane landed, defendant completed Form 6059-B, answering “No” to Item 10, which asks: “Are you or anyone in your party carrying over $5,000.00 in coin, currency, or monetary instruments?”

While her luggage was being examined, a Customs Inspector asked the defendant how much currency she was carrying. The defendant replied that she had approximately $14,000. Inasmuch as the defendant was accompanied by her two children, a report was not required unless her total currency exceeded…