Here's the case of United States vs Thomas G. Clines, aka "C Tea."
Folks: I didn't see any post with the details so I'm posting this info. pulled from an AOL post:
Thomas G. Clines, a retired CIA agent, earned nearly $883,000 helping retired Air Force Maj. Gen. Richard V. Secord and Albert Hakim carry out the secret operations of the Enterprise. Clines oversaw the logistics of purchasing weapons from private suppliers in Europe and arranging for their delivery to Central America. In early contra weapons sales in 1985, he received 20% of the profits; in 1986, he began receiving a third of the profits from the contra sales. In Feb. 1990, following the guilty pleas and promises of cooperation by Secord and Hakim, Clines was indicted and charged with concealing from the IRS the full amount of his Enterprise profits for the 1985 and 1986 tax years. He was charged also with denying on his 1985 and 1986 income-tax returns his foreign financial accounts, in which he hid his Enterprise profits and from which he and his surrogates transferred thousands of dollars to his U.S. bank accounts.
In Sept. 1990, Clines was convicted of four income-tax-related felony charges, following a 2 week jury trial in U.S. District Court in Baltimore, Md., before Judge Norman P. Ramsey. The prosecution's case was presented by Associated Counsel Stuart E. Abrams, Geoffrey S. Berman and William M. Treanor. The trial was held in U.S. District Court in Baltimore because Clines' accountant was based in Bethesda, Maryland, and filed Clines' tax forms there. THE CHARGES:
Clines was charged with 2 felony counts of falsely underreporting his gross receipts on his 1985 and 1986 tax returns. He was charged also with 2 felony counts of falsely denying having foreign financial accounts on his tax returns for 1985 and 1986. Clines on his 1985 tax return falsely reported his gross receipts as totaling $265,000 -- or $203,431 less than his income from his Enterprise activities proved at the trial. On his 1986 tax return, Clines reported his gross receipts as $402,513 -- or $57,009 less than he actually received from the Enterprise. In both cases, Independent Counsel's estimates of Clines' underreported income were conservative. Regarding his foreigh financial accounts, Clines denied having such accounts on 1985 and 1986 income tax forms requiring their disclosure. In fact, Independent Counsel proved through extensive documentation and testimony that Clines had knowledge and control of large sums of money abroad in 2 secret Swiss accounts: the "T.C." capital account he maintained with Compagnie de Services Fiduciaries(CSF) in Geneva in 1985, and the "C. Tea" investment account he maintained with CSF in 1986.
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