I have to say the advice and tips section of the website is a little disappointing. Part of her defense was that the tax laws are so complicated that lots of people make honest mistakes and she includes this clip of Tim Geithner:
Ever since that problem, I’ve felt bad for Mr. Geithner, because I was able to figure out how easy a mistake it was to make. Having to pay self-employment taxes on wages from international organizations is on the obscure side. I even had this horrifying sense that I had made the same mistake on a return, but it turned out the agency that fellow had worked for only sounded like it was international. Not reporting all the sales proceeds that you have deposited in the bank is a much more straightforward “mistake”.
The jury was not allowed to hear her tax preparer Robert Powell express his opinion that if she underreported income it was not on purpose. The Tenth Circuit ruled that the trial court had erred in thus ruling, because Mr. Powell was not testifying as an expert. Ms. Abramson is not getting a new trial though :