In the article here
in mentioning Actor Wesley Snipes :
8. Wesley Snipes
In 2006, the famous actor was indicted on conspiracy charges that alleged he falsified past tax returns. (He claimed he was due a refund of nearly $12 million.) The government alleges that Snipes claimed the refunds using the '861 argument,' which states not all income is taxable. They also accused him of failing to file tax returns from 1999 to 2004.
He went to court earlier this year and was acquitted of the major conspiracy charge, but the court found him guilty of the three lesser misdemeanor charges for failing to file his tax returns. He faces up to three years in prison and will be sentenced on April 24 of this year.
CNN Got it completely correct!!!!!"