ASHEVILLE, N.C. (WSPA) – An Asheville orthodontist has been sentenced to five years in prison for tax evasion and must pay over $2 million in restitution to the IRS.
According to the United States Attorney’s Office, James MacAlpine, 72, will also have to serve three years of supervised released after his prison term.
MacAlpine stopped paying federal taxes in 1996, according to court documents.
After penalties and interest, MacAlpine’s tax debt grew to $2,194,849 by 2014.
According to the news release, MacAlpine inundated IRS personnel with legally unfounded and factually inaccurate correspondence, including a “Declaration of Political Intentions” in which he claimed to revoke his U.S. citizenship and suggested that he no longer owed any taxes.
The release also said that MacAlpine repeatedly moved money to new bank accounts whenever the IRS attempted to garnish the accounts.
MacAlpine pleaded guilty to tax evasion on February 4. There is no possibility of parole.