X-Files: Cigarette-Smoking Man's (Possible) Backstory Explained Season 4, episode 7 of The X-Files , titled "Musings of a Cigarette-Smoking Man," sees Fox Mulder's conspiracy theorist buddies The Lone Gunmen regale Mulder and Scully with information they've uncovered that they believe reveals CSM's past
Q: Are there any penalties for failing to file Form 5848
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Hughes JR, Gulliver SB, Fenwick JW, et al
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However, several aspects of the case suggest that CTIEC knew or should have known that the cigarettes were destined for the black market