MY 19 Mohegan Sun Level III

Preparing Your Property for a Title 31/AML IRS Compliance Examination

5/3/2016

Scenario 4 Example SAR Scenario 4

• Casino allows patrons to purchase gift cards in the gift shop on credit, and redeem in the cage for cash. A high limit player regularly engages in this activity and has rated play. Today, he enters the Casino, purchases $9,000 in gift cards, redeems them in the Cage, and has no rated play.

• What do you think? Suspicious?

CTR Red Flags • Late filing • Use of passport with one home country and address in another • No SSN o Other required information unknown • No filing • Support ≠ CTR o Information, amounts, etc.

BlueBird, CPAs

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