So the IRS aggregated reporting value has been altered to a proposed 10,000 transaction amount annually, and would no longer include the accounts of wage earners and federal-benefit recipients from the reporting rule.

 I think it is appropriate to some degree for the IRS to have access to financial information, for tax purposes.  In this case 10k is still in my opinion, too low. However two statisticians I know would disagree if the goal is to create a way to spot discrepancies.  I am unable to sit and do the math myself but I can say that I trust a statistician to know more about statistic process than my opinion.

 If one thinks they should pay taxes, what is the amount one should earn before the IRS has access to that information?

 If you do not think you should pay taxes that amount is already answered at $0.