Flinn has no guarantee of leniency if she requests the chance to resign, a procedure known as resignation in lieu of court martial, or RILO.

CNN: But spokesman says resignation is option

Taking note of this case, the IRS doesn't acknowledge--or deny--that it blew off Kuglin's requests, but says she remains liable for the taxes plus civil penalties, even if she is no longer facing jail and fines.

FORBES: What's Voluntary About Taxes?