Can Foreign Account Nondisclosure Be A Conspiracy?

Any indictment makes you think, and ones based on foreign accounts are increasing. Examples include a medical device company owner, Ashvin Desai, indicted over HSBC accounts in India.  Another was a Wisconsin physician, Dr. Arvind Ahuja, indicted on four counts of willfully filing materially false tax returns and four counts of failing to file Reports of Foreign Bank and Financial Accounts (FBARs). That was serious enough, but like the refrain from an old tune, the hits just keep on coming.

http://www.forbes.com/sites/robertwood/2011/12/27/can-foreign-account-nondisclosure-be-a-conspiracy/