If I buy a bitcoin in USD who gets the cash? Question if I buy a bitcoin @$103.89 USD as of today’s prices where does the USD payment go?  Do the funds paid in any world currency go into a pool to back the bitcoin or into the developers of bitcoin clients?  What are the IRS requirements as to the value of ones account?  The Norfed dollars where backed or made of precious metals and taken down by the federal coinage act.  The $20.00 coin is now worth about 30% more than face value, go figure.  Thanks any info would be appreciated.
When you buy an ounce of silver bullion at the coin store, who gets the money?

The person who held the coin before you did.

All bitcoins are first issued to miners. From there, miners use those coins for trade or exchange.  So when you buy a bitcoin with cash, you are buying it from someone who owned it but initially it was obtained from a miner.