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 for foreign sources was subject to tax.

1. What civil penalties may apply to the taxpayer?
2. What civil penalties may apply to the preparer?
3. What criminal penalties may apply to the taxpayer?
4. What criminal penalties may apply to the preparer?