I'd like to get your thoughts on farm owners who pay their laborers cash during harvest season and how it relates to BSA. We all know undocumented workers receivng cash is rampant, but would you file a SAR for tax evasion? Just trying to get some clarity on the issue as I have a difference of opinion at my FI. Thanks all.

“Chance favors only the mind that is prepared”. Louis Pasteur

If you mine the threads, you will find a few dozen prior discussions on point. Here's one.