Here are the key facts:
Taxpayer: Luis A. Quintero
Sentence Date: 7/25/12
Entities: Yes (Murano Development Corp (BVI) and Credimax Corporation, S.A. (Panama.)
Guilt: By Plea Agreement
Count(s) of Conviction: FBAR (1 count)
Maximum Possible Sentence: 5 years.
Sentence Imposed: 4 months.
Age at Sentencing: 64
Tax Loss: ?
Civil income tax with penalties and interest: ?
FBAR Penalty: $2,000,000 (may be rounded; high balance was $4,005,618)
Court: Southern District of Florida
Judge: Frederico A. Moreno (Wikipedia entry here)
Key quote from press release (emphasis supplied):
Quintero knew that he was required to file an FBAR for foreign bank accounts in which he had an interest. Among other things, Quintero had previously filed FBARs relating to bank accounts in Mexico in the name of one of Quintero's U.S. companies.JAT Note: Quintero did admit his knowledge of the FBAR requirements and thus his willfulness. Previous filing of FBARs, even if for an entity, makes the Government's willfulness burden (beyond a reasonable doubt) easier to meet.
Susannah Nesmith, Ex-UBS Client Gets Four-Month Term For Swiss Accounts (Bloomberg 7/25/12), here,
I will update the spreadsheet and post it later this week.