How is the tavern owned legally? Is it a corporation, LLC or other entity, or is it a partnership? If it's in a state that allows spouses to jointly own a "sole proprietorship" (such as Oklahoma), is it owned by Mary and Jim?
If it's entity or partnership, I'd file the CTR to report the transaction conducted by Mary on behalf of the business.
If it's a sole proprietorship, I'd file it with Mary conducting on her own behalf (box 2a) and on behalf of Jim (2c).
John S. Burnett
Fighting for Compliance since 1976
Bankers' Threads User #8