So he'd probably have less than 50k in income liable to taxation, and that puts him in the 15% bracket, so for 3 years his tax would be about 25k. How they got

So he'd probably have less than 50k in income liable to taxation, and that puts him in the 15% bracket, so for 3 years his tax would be about 25k. How they got from there to 140k is an interesting question -- that's a hell of penalty & interest charge.