Man, I'm low on sleep and making mistakes. I misunderstood the cooperation agreement[0] to mean she would only be prosecuted for criminal tax violations. I see now she has plead guilty to fraud though [1].
[0] https://s3.documentcloud.org/documents/23495436/crypto-coope...
[1] https://www.washingtonpost.com/business/2022/12/21/caroline-...