Slidell dentist Dr. Louis Genard, 57, was sentenced by U. S. District Judge A.J. McNamara to 30 months imprisonment for federal tax crimes, U.S. Attorney Jim Letten announced Wednesday.

In addition to the term of imprisonment, McNamara ordered the defendant to pay $155,683 in restitution and reimburse the government for the cost of prosecution, and he imposed one year of supervised release following his imprisonment.

During this time Genard will be under federal supervision and risks an additional term of imprisonment should he violate any terms of the release. According to court documents, Genard was charged by a federal grand jury in a three-count indictment with willfully failing to file income tax returns. On March 13, a federal jury unanimously found Genard guilty of all three counts after a two-day trial.

According to testimony and evidence at trial, Genard stopped filing income tax returns in 1995 after a dispute with the Internal Revenue Service. Genard began associating with tax protest groups who challenge the validity of the tax laws and the legitimacy of the U.S. government.

Genard has filed no income tax returns for 12 years as a result of the protest.

In an effort to defeat the payment of taxes, Genard adopted several common tax protester positions, such as renouncing his U.S. citizenship in 1997. He claimed he did not have to pay federal taxes because he was not a U.S. citizen, but rather a sovereign citizen of the Republic of Louisiana.

Later, Genard publicly filed paperwork declaring himself an “Ambassador of Heaven,” and therefore subject to diplomatic immunity from the jurisdiction of the federal government.

“The unanimous verdict of the federal jury sends a strong message to tax protesters that such arrogant challenges to the payment of federalincome taxes will not be tolerated in the Eastern District of Louisiana,” said Letten.

Letten said his office would continue to aggressively prosecute tax protesters and tax protester organizations.

Those who illegally protest tax laws will face significant terms of imprisonment, full restitution to the IRS, and be held accountable for all costs of prosecution.

IRS Criminal Investigations Special Agent in Charge Michael

J. De Palma added it is the responsibility of every taxpayer to file federal tax returns.

“IRS Criminal Investigation is committed to aggressively pursuing those taxpayers who willfully fail to file their tax returns,” said De Palma.

IRS special agents from Gulfport, Miss., investigated this case. Assistant U.S. Attorneys G. Dall Kammer and Mark A. Miller, supervisor of the Strike Force Unit, prosecuted the matter.