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12 Lincoln Mem'l U. L. Rev. 1 (2024-2025)

handle is hein.journals/lmulr12 and id is 1 raw text is: LINCOLN MEMORIAL UNIVERSITY LAW REVIEW VOLUME 12 FALL 2024 ISSUE 1 THE SMALL BUSINESS KILLER: HOW FINCEN ENFORCEMENT OF THE CTA COULD DESTROY THE LAST BASTION OF THE AMERICAN DREAM. Samantha M. Alecozay* I. INTRODUCTION When you think of the term small business, you may fondly recall a local business you grew up with in your hometown. Maybe you remember an independent pharmacy where your parents still pick up their prescriptions, or your * Founder of Alecozay Law Firm, PLLC, and Adjunct Law Professor of Secured Transactions, St. Mary's School of Law. I would like to thank and acknowledge the hard work and contributions of my law clerk and research assistant, Joel Schroeder, as this paper would not exist without his assistance. I would also like to thank the following individuals: St. Mary's School of Law Professors Jena Martin and Michael Smith for their support and feedback; Ernest W. Clemens, Professor of Law/University Vice Provost for Graduate Education, St. Mary's School of Law Colin Marks and Professor of ADR, St. Mary's School of Law Robert Eichelbaum for their unconditional faith in me when I refused to have faith in myself; and my husband Anthony for his love and support.