Anchorage, Alaska – U.S. Attorney Karen L. Loeffler announced today that a Kenai man was sentenced in federal court in Anchorage for tax evasion.

Michael A. Spisak, age 50, of Kenai, Alaska, was sentenced today by Chief United States Judge Ralph R. Beistline, to 44 months in prison. Spisak was found guilty of tax evasion by a jury on October 29, 2012. He was taken into custody on that date and has been incarcerated since.

According to Assistant U.S. Attorney Retta Randall, the evidence presented at trial showed that Spisak was a commercial pilot who had worked as a hunting and fishing assistant guide and transporter since the 1980’s. Spisak was found to have been responsible for not paying over the income taxes, social security taxes and medicare taxes withheld from employees of two companies which Spisak either controlled or owned, namely TransNorthern Aviation, Inc. and Bellair, Inc. As a result in 2005, he was personally assessed tax penalties totaling in excess of $200,000.

To evade the payment of the tax penalties, the evidence presented at trial showed Spisak engaging in several acts of tax evasion: he created nominee companies to hold aircraft which he either used in his businesses or controlled, he created an overseas bank account in Belize, he placed assets in the names of others, he paid creditors but not the United States government, he caused his financial obligations to be paid through or in the names of others, he transferred funds through the bank accounts of his children and he provided false or incomplete information to the IRS and to his tax preparer.

Spisak was previously convicted of wire fraud in federal court in March, 2008.

Upon sentencing Spisak, the court stated that Spisak was a “fundamentally dishonest” person. “Everyone wants to pay as little as legally possible to the IRS,” but Spisak, as shown by his actions, was a “tax cheat” and had “no respect for the law.”

“This sentencing reaffirms that if you engage in tax evasion you are putting yourself at risk of prosecution, penalties, and prison. IRS CI is dedicated to its mission of promoting the integrity of the tax system by bringing to justice those who would neglect their duty to file an accurate tax return,” said Tamera D. Cantu, Assistant Special Agent in Charge of IRS Criminal Investigation in Alaska.

The Internal Revenue Service, Criminal Investigation Division, took part in the investigation of this case.