Yes, he did. A couple years ago my accountant or one of his assistants screwed up on my tax form and said that I didn't receive stimulus checks, when I really did.
The IRS was all over me a couple months later. I accepted the error and paid them back with interest. Now granted, it wasn't to the tune of millions but I just paid them what I rightfully owed them and everything is fine now. They didn't haul my ass to federal court after the fact.