but because birkenfeld hadn't prosecutors told about his relationship with olenicoff, birkenfeld wasand charged with conspiracy to commit tax fraud. he pled guilty and was sentenced to 40 months in prison. and he was not happy about it. >> and you think that you should not be going to jail? >> i think i shouldn't. >> even though you violated the law, and you were an enabler. i mean, you were the person who were implementing these policies. >> and i'm the only one going to prison out of 19,000 accounts, and no swiss bankers. >> did your investigators believe that birkenfeld was telling them everything he knew? >> we were certain that he wasn't telling us everything that he knew. in fact, he told us that it wasn't everything that he knew. and at his sentencing hearing, his lawyer admitted that he wasn't forthcoming with us. and in particular, he didn't tell us about his own involvement at all. if he had come forward and told us everything he knew, a complete and accurate picture, in the summer of 2007, we think it's likely he wouldn't have been prosecuted. >> mr. birkenfeld says the fe