United States v. Noel Ibarra-Alcarez and Jose Adeodato Ibarra-Alcarez

Defendants-Appellants Jose Adeodato Ibarra-Alcarez (hereinafter Jose Ibarra) and Noel Ibarra-Alcarez (hereinafter Noel Ibarra) appeal from the judgment of conviction for conspiracy, in violation of 18 U.S.C. § 2 (1982), and for transporting United States currency in excess of $10,000 from the United States into Canada without filing a report in violation of 31 U.S.C. §§ 5316 (a) (1982 & Supp. Ill 1985) and 5322(a) (Supp. Ill 1985). They seek reversal on two grounds.

One. Failure to file a report of the transportation of United States currency is not a crime because the Secretary of the Treasury did not publish regulations specifying the information to be reported or the form which must be used.

Two. The trial court erred on refusing to instruct the jury on good faith reliance on the advice of counsel and ignorance of the law.

The primary question we must decide is whether the Secretary of the Treasury must publish, as a regulation, the form used for reporting the transportation of United States currency in excess of $10,000 (hereinafter Form 4790) before failure to file such a report can be punished as a criminal violation under 31 U.S.C. § 5316 (a). We affirm the judgment.…