The Chauvins underreported more than $464,000 and owe nearly $38,000 in taxes, interest and penalties, including a fraud penalty, according to the charges.

I may need a new accountant, as my tax liability is in the same ballpark but with making way, way less income. Something is not adding up with this 40 k penalty. Seems like chump change from hiding 500k in income.

My understanding is that those figures (both income and remaining liability) are over the course of several years. That they under-reported doesn't mean they didn't pay anything, just that they paid less due to lying about their residency and claimed to live in FL ("but that they did not file Minnesota income tax returns for the years 2016, 2017 or 2018.")