There is something else going on here!

$10,000 threshold is simply a bank reporting requirement not a "crime."

IRS deals with the collection of employment, income and excise tax owed to the federal government.

My guess is that poor "innocent-small-business-owner" Lyndon managed to accumulate $107,000 of cash (& possibly an expensive house, automobiles, convenience store building, etc.) over a 13 year period in which he reported consistent losses from his business (claiming the earned income credit, etc., etc., etc.).