A former Cheyenne commemorative firearms dealer earlier this month appealed his conviction of tax violations in federal court.

After an eight-day trial, a jury in Cheyenne convicted Michael John Smith of tax and fraud charges on March 6, according to a press release from the U.S. Department of Justice.

Smith's sentencing has not been scheduled, but he could face up to 93 years imprisonment and up to $1.75 million in fines, according to the press release.

Smith was indicted last year of obstructing the Internal Revenue Service, tax evasion, submitting bogus payments for state and federal tax obligations, and submitting false statements relating to a bankruptcy petition.

"The law is clear on the issue of taxable income and who is required to file and pay taxes: there is no gray area on the subject," Internal Revenue Service Criminal Investigation Division Chief Eileen Mayer said in the press release.

Smith has appealed his conviction to the 10th U.S. Circuit Court of Appeals through his attorney Ron Pretty of Cheyenne.

Pretty believes U.S. District Judge Clarence Brimmer should not have allowed the government to present certain evidence, which was irrelevant to the case, he said Tuesday. The government also violated Smith's right to a speedy trial, Pretty added.

Smith's conviction marked the latest legal encounter with the federal government.

In 2004, the U.S. District Court for Wyoming entered a decree of foreclosure against his residence near Cheyenne to satisfy a federal tax lien, and that case was closed in 2006.

The foreclosure occurred after Smith paid the IRS more than $500,000 in taxes, penalties and interest with checks drawn on a closed bank account and with fictitious financial documents.

In 2005, Smith sued the U.S. Attorney's office and other federal officials, threatening to file liens against them and have them arrested if they did not pay him hundreds of millions of dollars.

In 2006, he filed a false bankruptcy petition that failed to disclose his interest in a home he bought in Mona, Utah.

The conviction is timely with the looming April 15 income tax deadline, special agent Terry Stuart of the IRS' criminal investigation division in Cheyenne said in the Department of Justice's press release. "People who promote or use fraudulent tax schemes face federal prison, along with civil penalties and interest on any unpaid taxes."

The press release and its strong language surprised Smith's attorney Pretty.

"This is the first time I've ever seen the Department of Justice put out a press release in that form," Pretty said.

Reach Tom Morton at (307) 266-0592, or at Tom.Morton@trib.com.