Do some brief research of three high-profile Tax Protesters: Irwin Schiff, Lynne Merideth, and Robert L. Schultz (internet searches should be sufficient). Schiff and Merideth went to jail for considerable terms. But Schultz was not prosecuted (although he was penalized civilly).
Why do you think Robert Schultz was not criminally prosecuted? Are there factors that that exist in Schiff and Merideth’s case that did not exist in his? If you were the Special Agent investigating Schultz’s case, what information would you want to know to help you decide whether or not to bring a criminal charge?