Granted bail and it looks like his wrongful convictions will be quashed
Black was simply a fraudster - a convicted one.
His defence (why he didn't think he should pay US tax) was - 'I am neither a citizen or resident of the USA'
Neither am I, but I still have to pay tax on my investments there.
This stance was infantile - citizenship or residency (albeit sometimes a time limit comes in to play/but not in his case) is not relevant.
Put simply, this Canadian chap got too big for his boots!