James L. Santelle, the United States Attorney for the Eastern District of Wisconsin, announced that a jury found James A. Stuart (age: 68) of Hartland, Wisconsin, guilty of three counts of tax evasion.

Stuart, who is the president and majority owner of New Age Chemical, which is located in Delafield, was convicted of attempting to evade federal income taxes he owed for the years 2005 - 2007. According to evidence introduced at trial, Stuart filed a 2005 tax return in which he claimed income of only $631 and that he owed no taxes. He did not file tax returns for 2006 or 2007. During these years, however, Stuart actually received more than $900,000 in income and owed more than $220,000 in federal income taxes.

Instead of filing tax returns and paying his taxes, Stuart sent numerous letters to the IRS and other government officials in which he made a variety of claims, including that his earnings were not taxable wages, that he had no Social Security number, that the IRS had no jurisdiction, and that he was not a U.S. citizen.

Stuart is scheduled to be sentenced on April 26, 2012. He faces up to five years in prison on each count.

This case was investigated by the Criminal Investigation Division of the Internal Revenue Service. The prosecution was handled by Assistant United States Attorney Matthew L. Jacobs.

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