…think again. Durham executive Ronald Cruickshank is heading to a cell for three years for failure to declare $1 million in income.

That wasn’t the only boneheaded decision Mr. Cruickshank made.

During the course of the prosecution, Cruickshank retained the services of “tax avoidance” groups in Florida, Arkansas, Arizona, and California and attempted to obstruct the government’s investigation, prosecutors said.

As a result of his conduct, the court enhanced Cruickshank’s sentencing range.

Lessons learned:

First, if you think taxes are too high, engage in the political and legislative debates in order to make the change you desire.

Second, never make a judge mad.