Mr. Birkenfeld had been instructed to persuade wealthy Americans to put their money in Swiss banks, primarily UBS, in order to avoid paying taxes. Mr. Olenicoff took this advice, and it backfired badly. Both he and Mr. Birkenfeld ended up in court. Mr. Olenicoff was charged with tax felony in 2007, paid $52 million in fines, and was sentenced to two years of probation and 120 hours of community service.
