An Alpine man was sentenced in Casper to a year in federal prison for tax evasion Friday.

Chief Federal District Court Judge William Downes also determined Edward B. Lesoon, 61, will serve three years of supervised release after his prison term, plus pay $43,660 restitution to the Internal Revenue Service and court costs.

He also was ordered to file his tax return this year by April 15.

Lesoon was convicted on April 15, 2004 of tax fraud charges after a week-long trial in Casper. U.S. Attorney Matthew Mead said Lesoon filed Form 1040s with the IRS for the four-year period from 1995 to 1998 stating he owed no federal income taxes.

Lesoon, who performed janitorial services in Jackson during those years, was convicted of concealing his earnings from the IRS by converting his income checks to cash that were drawn on a bank in Jackson.

He argued during the trial that the federal government has no authority to require him to file or pay any income tax. The jury, however, took only two hours to find him guilty on all four counts of income tax evasion.

Lesoon faced up to five years imprisonment and up to a $250,000 fine on each count, for a total of up to 20 years in prison and a $1 million fine,

"The prosecution of individuals who intentionally conceal income and evade taxes is a vital element in maintaining public confidence in our tax system," Mead said in a prepared statement.

"Some people find themselves irresistibly drawn to the anti-tax movement's illusory claim that there is no legal requirement to pay federal income tax," said Terry L. Stuart, special agent in charge of the IRS Criminal Investigation Division. He noted the courts have repeatedly rejected such arguments as "frivolous."

Assistant Managing Editor Kerry Drake can be reached at (307) 266-0582, or kerry.drake@casperstartribune.net.