February 2006

Dear [ ]:
This letter responds to your letters, dated November 15, 2005 and January 25, 2006, in which you request guidance in the form of an administrative ruling on the proper completion of the Currency Transaction Report, FinCEN Form 104, when reporting a transaction made by or on behalf of a sole proprietorship. Specifically, you request confirmation that the form should disclose identifying information for both the sole proprietorship and the person who owns the business.