Tax experts have said prosecutions centered on fringe benefits are rare, but some have compared the charges to the case against Leona Helmsley, a New York real estate developer who was convicted of evading $1.2 million in taxes in the 1980s.
http://www.washingtonpost.com/politics/trump-rally-sarasota/2021/07/03/6965b6b2-dc71-11eb-ae62-2d07d7df83bd_story.html
Leona Mindy Roberts Helmsley (July 4, 1920 – August 20, 2007) was an American businesswoman and convicted felon. Her flamboyant personality and reputation for tyrannical behavior earned her the nickname Queen of Mean.[11] After allegations of non-payment were made by contractors hired to improve Helmsley's Connecticut home, she was investigated and convicted of federal income tax evasion and other crimes in 1989. Although having initially received a sentence of sixteen years, she was required to serve only nineteen months in prison and two months under house arrest. During the trial, a former housekeeper testified that she had heard Helmsley say: "We don't pay taxes; only the little people pay taxes", a quote which was identified with her for the rest of her life.
http://en.wikipedia.org/wiki/Leona_Helmsley