UBS whistleblower Bradley Birkenfeld commenced serving a three-year and four-month sentence.

"Mr. Birkenfeld's 40-month sentence is a direct result of blowing the whistle on one of the largest tax fraud schemes in U.S. history, which has resulted in UBS bank paying a $780 million penalty to the United States, and over 14,000 "taxpayers" voluntarily disclosing their illegal offshore accounts. Mr. Birkenfeld's disclosures have resulted in a multi-billion dollar net-gain to American taxpayers, and have forced UBS bank to shut down a massive illegal offshore banking practice. He is a hero, not a criminal. He did the right thing in voluntarily stepping forward and exposing these massive frauds. He deserves our thanks and praise, not the terrible fate that awaits him in prison."