MESKILL, Circuit Judge:
This is an appeal from a judgment of conviction by a jury entered August 18, 1995 in the United States District Court for the Eastern District of New York, Amon, J. The defendant, Mark Simon, was convicted of structuring cash transactions to evade currency reporting requirements in violation of 31 U.S.C. Section(s) 5322 and 5324(3). On appeal, Simon contends that the evidence adduced at trial was insufficient to establish knowledge of illegality, as required by Ratzlaf v. United States, 114 S.Ct. 655 (1994). Because we conclude that there was sufficient evidence for a jury to infer knowledge of illegality, we affirm the judgment of conviction.
Subsequent to the conduct which formed the basis of the indictment, Congress recodified Section(s) 5324(1)-(3) as Section(s) 5324(a)(1)-(3), without substantive change. Congress also added subsection (b) to impose the prohibitions of subsection (a) in the international currency context. See Annunzio-Wylie Anti-Money Laundering Act, Pub. L. No. 102-550, tit. XV, Section(s) 1525(a), 106 Stat. 4064 (1992) (codified at 31 U.S.C. §(s) 5324). The grand jury indicted Simon on July 14, 1994 under the law in effect at the time of the conduct charged in the indictment. For consistency and clarity, we refer to the codification in effect at the time of the conduct charged in the indictment. See 31 U.S.C. §(s) 5324 (1988 Supp. V 1993). See also infra n.3 (discussing 1994 amendment).
BACKGROUND
Between July 18, 1989 and July 25, 1989, Simon, a licensed stockbroker, deposited more than $130,000 in cash into one account through 14 deposits at eight Citibank branches located throughout Brooklyn, Nassau County and Suffolk County, New York. More specifically, on Tuesday, July 18, 1989, he made two deposits of $9,730 and $9,620, respectively, at Plainview, Long Island and Melville, Long Island Citibank branches. On Wednesday, July 19, 1989, he made two deposits of $9,000 and $8,800, respectively, at Hicksville, Long Island and Garden City, Long Island Citibank branches. On Thursday, July 20, 1989, he made four deposits of $9,900, $9,900, $9,920 and $9,900, respectively, at 13th Avenue, Brooklyn, 18th Avenue, Brooklyn, Shore Parkway, Brooklyn and Plainview, Long Island Citibank branches. On Monday, July 24, 1989, he made four deposits of $9,900, $9,700, $9,600 and $9,920, respectively, at 13th Avenue, Brooklyn, 18th Avenue, Brooklyn, Shore Parkway, Brooklyn, and Plainview, Long Island Citibank branches. On Tuesday, July 25, 1989, he made two deposits of $9,920 and $5,400, respectively, at Avenue J, Brooklyn and Plainview, Long Island Citibank branches.
Internal Revenue Service Agent Anthony Curieri arrested Simon on March 3, 1992. At trial, Agent Curieri testified that, after Simon signed a waiver of his Fifth Amendment rights, he questioned Simon about the 1989 cash deposits. According to Curieri's testimony, the defendant admitted that "he structured these deposits to conceal the monies from the government and to avoid having, in his words, [the] special $10,000 form filled out."
Defense counsel pointed out, on cross-examination and on appeal, that the agent's contemporaneous report states that the defendant told him that he structured the deposits "to conceal the monies from the government and avoid filling out that $10,000 special form."
At trial, the defendant, who did not testify, conceded, through his counsel, that he structured the cash deposits, as described, with the purpose of avoiding the currency reporting requirements. He denied, however, any knowledge that his conduct was illegal. In other words, he conceded knowledge of bank reporting requirements, but denied any knowledge that it was illegal for him to structure transactions with the purpose of avoiding such requirements.
In her charge to the jury, the district judge made it clear that the jury could not convict the defendant unless the jury found beyond a reasonable doubt that the defendant knew that his conduct was illegal. More specifically, she charged the jury as follows:
The first element of the offense that the government must prove beyond a reasonable doubt is that the defendant knew that Citibank had a duty to report currency transactions in excess of $10,000 and also knew that it was unlawful for the defendant to structure his currency transactions in order to avoid causing such a report to be filed. The act of structuring without knowledge that structuring is unlawful is not a crime.
Similarly, both the prosecution and the defense reminded the jury in summation that the only issue in dispute was whether the defendant knew that his conduct was illegal. The jury convicted.
DISCUSSION [10] I. Standard of Review
In reviewing sufficiency of the evidence claims, "we must view the evidence, whether direct or circumstantial, in the light most favorable to the government, crediting every inference that could have been drawn in its favor, . . . and we must affirm the conviction so long as, from the inferences reasonably drawn, the jury might fairly have concluded guilt beyond a reasonable doubt." United States v. Skowronski, 968 F.2d 242, 247 (2d Cir. 1992) (citations omitted). A defendant challenging the sufficiency of evidence bears "a very heavy burden." United States v. Nusraty, 867 F.2d 759, 762 (2d Cir. 1989) (quoting United States v. Young, 745 F.2d 733, 762 (2d Cir. 1984), cert. denied, 470 U.S. 1084 (1985)). As we have explained before, if "`any rational trier of fact could have found the essential elements of the crime,' the conviction must stand." United States v. Badalamenti, 794 F.2d 821, 828 (2d Cir. 1986) (quoting Jackson v. Virginia, 443 U.S. 307, 319 (1979)).
II. Sufficiency of the Evidence
Federal law requires financial institutions to file reports with the Treasury Department o