The power to tax and the adjudication of tax cases are, in the words of Charles I, ‘clean, separate things.’ As a law-abiding taxpayer I am resentful of people like Snipes who enjoy substantial incomes, don’t pay their taxes, and then gloat about their ability to avoid any reckoning. Snipes made two cardinal mistakes: He chose to disobey the law, and he expressed contempt for people who abide by the law and pay their taxes. If punishment is a form of redress for misbehavior then ‘the max’ is exactly what Snipes deserved, and I am delighted he got it.