R. Keller, a former Wegelin Banker, was arrested early February in Frankfurt and now faces accusation in the US. In addition to the traditional suspicion of ‘conspiring’ against the US, the prosecution adds charges for obstructing the work of the Internal Revenue Service (IRS). This charge allows the prosecutor not to have to prove that the accused participated in a conspiracy involving several people, which is where the Weil case failed.
The federal prosecutors in Manhattan of the US Department of Justice (DoJ) are accusing R. Keller and two of his former colleagues (M. Berlinka & U. Frei) -who were not arrested yet- of having prevented the IRS to collect taxes, without having conspired with each others or conspiring each alone, which amounts to the same. This slight change avoids having to prove a relationship with each others.
Between conspiracy and obstruction, the defendants face up to eight years in prison reports the Agefi. According to Jack Townsend on his blog, the sentences could be up to 5 years for the conspiracy and 3 years for tax obstruction
Since 2008 the US has charged 38 employees of Swiss banks for tax issues. Most are resident in Switzerland and cannot be extradited but they do face arrest if they leave the country.