The democrat party is nothing more than a vast criminal enterprise.
I don't like the Air America people any more than anybody else. 1979 was a very bad time to be filing taxes, and the IRS has not always been consistent with its applications of rules. It could well be that the Drobnys acted in good faith (or their accountant did) on their return.
Lots of different people from Ronald Reagan to Redd Foxx have had problems with the IRS. This did not make them criminals.
The problem is when people who justly try to take every deduction possible (Yes, including Slick's Jockeys), including loopholes which are often there on purpose (even mortgage deductability has been called a loophole by some), want to further empower the IRS, and raise taxes on everybody.