[philman_36]

He gets an opportunity to correct his behavior before someone brings a criminal complaint against him.
And who will bring the criminal complaint forward? The Justice Dept.?
The Justice Department, in a 2001 lawsuit against Bell, alleges that he shows clients how to use Section 861 of the tax code to falsely claim they owe no payroll or income taxes.
Thanks for playing. Good to know the Justice Dept. is "someone" and not something.

[ancient_geezer]

Thanks for playing. Good to know the Justice Dept. is "someone" and not something.

Good to know you recognise the Justice Department is made up of prosecutors which one normally recognizes as someones bringing suit on the part of the United States government.

Thanks for playing along.

Of course the next step for him, once willful is established, can be aiding and abetting tax fraud.