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The article throws light on a conspiracy case of tax exemption. A federal grand jury in Las Vegas indicated that Irwin Schiff, who has helped thousands of Americans in tax evasion, conspiracy and other charges, could send him to prison for 43 years. Schiff was a psychiatrist, who holds a deluded belief that he alone can properly interpret the tax laws was sure of never been convicted by any jury. Finally, if the judgment goes against Schiff, he could be imposed a fine of $3.25 million. His former girlfriend, Cindy Neun was also charged with conspiracy, failure to file tax returns and theft of government property.