I am disappointed so many people seem to accept the view that Michelle is in fact substantially to blame and deserves her punishment. I have the opposite view:

I am disappointed so many people seem to accept the view that Michelle is in fact substantially to blame and deserves her punishment. I have the opposite view: the government is absolutely to blame, for creating an incomprehensible tax and accounting system. It is unacceptable to me, for example, that the IRS (or SEC) does not just notify people directly and immediately if they have made a mistake - honest or otherwise - on their accounting statements. It's as if a company built an unusable software system, and also somehow had the legal power to send people to jail for making mistakes while using it.