An Arkansas couple, in a highly unusual proceeding, was sentenced to jail time for failure to file and pay employment tax returns.

Mary I. Miller and her husband, Walter Randall Miller, pled guilty on March 24, 2003 to one count each of conspiring to defraud the United States by failing to file employment-tax returns or pay employment taxes from 1994 to 2002. The couple were both sentenced to five years of probation, conditioned on their agreement to a restitution agreement with the IRS.