EFTA00179841

## Villafana, Ann Marie C. (USAFLS)

<table><tr><td>From:</td></tr><tr><td>Sent:</td></tr><tr><td>To:</td></tr><tr><td>Subject:</td></tr></table>

Villafana, Ann Marie C. (USAFLS)

Friday, March 23, 2007 9:22 AM

Cassella, Stefan

RE: memory lane

Thank you, thank you, thank you!

A. Marie Villafaña

Assistant U.S. Attorney

500 S. Australian Ave, Ste 400

West Palm Beach, FL 33401

561 820-8711

Fax 561 820-8777

ann.marie.c.villafana@usdoj.gov

<table border="1"><tr><td>From:</td><td>Cassella, Stefan</td></tr><tr><td>Sent:</td><td>Thursday, March 22, 2007 5:24 PM</td></tr><tr><td>To:</td><td>Villafana, Ann Marie C. (USAFLS)</td></tr><tr><td>Subject:</td><td>FW: memory lane</td></tr></table>

FYI

Stef

<table border="1"><tr><td>From:</td><td>Harbin, Harry</td></tr><tr><td>Sent:</td><td>Thursday, March 22, 2007 4:46 PM</td></tr><tr><td>To:</td><td>Cassella, Stefan</td></tr><tr><td>Subject:</td><td>RE: memory lane</td></tr></table>

Your memory is correct:

United States Tobon-Builes, 706 F.2d 1092 (11th Cir. 1982) Conviction aff'd. Tobon's criminal liability stems not from any duty on his part to file CTRs but from his willful act of concealment of material facts so as to cause financial institutions to fail in their duty to file. The panel found support for this holding in 18 U.S.C. § 2(b) under which a person is punishable as a principal if they cause an unwitting and therefore innocent intermediary to commit the offense.

An authority of more general application is 18 USC §2(b) on which Tobon-Builes relied – which is a bit different from the "aiding and abetting" principal embodied in §2(a).

Harry

<table border="1"><tr><td>From:</td><td>Cassella, Stefan</td></tr><tr><td>Sent:</td><td>Thursday, March 22, 2007 4:37 PM</td></tr><tr><td>To:</td><td>Harbin, Harry</td></tr><tr><td>Subject:</td><td>memory lane</td></tr></table>

Harry,

211

EFTA00179842

Am I correct that Tobon-Builes was the 11th Circuit case holding that a smurf could be convicted of causing (aiding and abetting) a financial institution to fail to file a CTR? Do you think that an AUSA in Florida could rely on that case to argue that a person using a money remitter to send money from New York to Florida to finance a prostitution offense is guilty of causing the remitter to violate 1960b1C?

Stef