Slidell dentist sentenced for refusing to file income tax returns

New Orleans CityBusiness, May 28, 2008

A Slidell dentist who refused to file income taxes in protest of the Internal Revenue Service has been sentenced to 30 months in prison, U.S. Attorney Jim Letten said today.

U.S. District Judge A. J. McNamara sentenced 57-year-old Louis Genard and ordered him to pay $155,683 in restitution and reimburse the government for the cost of prosecution.

Genard will also have a year of supervised release following imprisonment.

Prosecutors said Genard, after a dispute with the IRS in 1995, stopped filing income tax returns for 12 years. To avoid paying income taxes, the dentist renounced his U.S. citizenship in 1997 and later filed paperwork declaring himself an "ambassador of heaven" who was subject to diplomatic immunity from the jurisdiction of the federal government, Letten's office said.

On March 13, a grand jury found Genard guilty of a three-count charge for failing to file the returns.

"The unanimous verdict of the federal jury sends a strong message to tax protesters that such arrogant challenges to the payment of federal income taxes will not be tolerated in the Eastern District of Louisiana," Letten said. "This office will continue to aggressively prosecute tax protesters and tax protester organizations who seek to create and spread misinformation regarding the requirements of paying federal income taxes. Those who illegally protest the tax laws face significant terms of imprisonment, full restitution to the IRS and will be held accountable for all costs of prosecution."