Trivia: At the naked animals spa, there are two bears scratching their back on a palm tree, that's a reference to Balloo from The Jungle Book.
Trivia: During the recording session, Ginnifer Goodwin actually broke down in tears whilst recording Judy's apology to Nick Wilde.
Trivia: In the lab, there is a blackboard with several pics and there is one with a wolf sitting on a bench, that's a reference to a famous photo of Keanu Reeves.
Chosen answer: Finnick didn't say anything that could be used against him and she had no proof that he was delinquent on his taxes, as he said, "She hustled you good!"
Finnick was involved in all of Nick's scams so shouldn't he have been charged as an accessory and therefore also forced to help Judy?
Nick's crime was not paying taxes. Judy had no evidence that Finnick was guilty in any tax evasion or that he even participated in earlier scams.