The IRS is seizing accounts of small business operations under the crime called Structuring. This is where you deposit less than $10,000 two or more times to try to avoid the bank reporting the cash deposits. Lyndon McLellan made two deposits amounting to $11,400 within a 24 hours period. The IRS seized his entire account of $107,702.66 assuming his store is entirely illegal. This is by no means the first story of this nature. This is the new scam. They are seizing the accounts now a small businesses who deposit cash from sales.