Why someone thought he made 1M+ ? CA tax

In CA, 2008 tax rate is up to 9.3% for > 47K. For signle 47K and over, tax is 2.7K + 9.3% * (income - 47K). He was not married at that time. So if he made 147K, he have to pay 12K. In CA, it is not hard to make this amount. Like some kind stock option (though worth nothing), RSU, etc. Remember someone have to apply BK for useless options. And possible he didnot pay much tax. So it is easy eand up "三年要多補交幾萬刀".