For 12 years, Dr. Louis Genard, a Slidell dentist, went to imaginative lengths to avoid paying taxes. Unfortunately for him, the Internal Revenue Service and federal prosecutors don't give extra points for creativity.
Despite renouncing his U.S. citizenship and alternately declaring himself a "citizen of the Republic of Louisiana" and an "ambassador to heaven," Genard's attempts at diplomatic immunity were thwarted Wednesday morning when a federal judge sentenced him to 2 1/2 years in prison.
U.S. District Judge A.J. McNamara ordered him to pay $155,683 in restitution and to reimburse the government for prosecution costs. Genard also will be under federal supervision for at least a year after his release.
Genard, 57, was found guilty of three counts of "willfully failing to file income tax returns" by a federal jury in October. He could have gotten three years in prison for each count.
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Then in something of a swan song during the pretrial stages of the recent criminal case in July, Genard filed a motion seeking dismissal of the charges on the grounds that his status as "Ambassador and Citizen of the Kingdom of Heaven under its King Jesus the Christ" gave him diplomatic immunity from federal jurisdiction. The motion was rejected.
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