These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. What is IRC Section 6050I? What is a related transaction? What are the filing requirements for Form 8300? Does the buyer have to be notified that a Form 8300 was filed? When must the buyer be notified? Is the filer of Form 8300 required to keep a copy of the filed form? Is there an IRS publication explaining Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business?