Jack has not filed a Federal tax return in 10 years. In each of those years, his business earned a net income of $1,000,000. Upon an IRS audit, what tax penalties is Jack likely to incur? What type of audit is Jack likely to receive (office, field, correspondence)? Jack has also made it known to the public that he is a tax protestor. Is his case likely to be referred to the Criminal Investigation Division or the Justice Department?