(a)
Coin and Currency Receipts of More Than $10,000.—Any person—
(1)
who is engaged in a trade or business; and
(2)
who, in the course of such trade or business, receives more than $10,000 in coins or currency in 1 transaction (or 2 or more related transactions),
shall file a report described in subsection (b) with respect to such transaction (or related transactions) with the Financial Crimes Enforcement Network at such time and in such manner as the Secretary may, by regulation, prescribe.