It shouldn't. Cooper wasn't a half wit. He refused to pay his income taxes and chased the IRS guy away at gunpoint. He knew what he was getting into, yet he did it anyway. IOW, he wasn't innocent. He knew he was a tax evader and they were going to put him in jail for it (and shooing the IRS guy at gunpoint).
If true, that is both nutty and ballzy. I am not sure if he deserves a pat on the back or a kick in the head.