The actor wesley Snipes was indicted in 2006 for not filing tax returns for the years 1999 through 2004 and filing refund claims for approximately

The actor wesley Snipes was indicted in 2006 for not filing tax returns for the years 1999 through 2004 and filing refund claims for approximately $12 million for 1996 and 1997, claiming that only income from foreign sources was subject to tax. What potential civil and/or criminal penalties might be assessed against either Mr. Snipes or his tax return preparer?