Federal Judge William J. Zloch, upheld the 40 month prison sentence given to Bradley Birkenfeld, the vital principle informant in the Swiss UBS Bank tax fraud case. So, the result of that case is the whistleblower will do time and the tax fraud perpetrators won’t do a day. What is this judge thinking? (Judge Zloch was a recess appointment to the federal bench by Ronald Reagan in 1985. ) The Justice Department took the position that the jail time was warranted because Birkenfeld wasn’t immediately forthcoming about his client’s tax fraud. Birkenfeld also stands to collect upwards of $30m in reward money for forcing UBS to turnover 4450 U.S. tax cheats.