Hartland man found guilty of tax evasion

A jury found James Stuart of Hartland guilty of three counts of tax evasion Friday. Stuart is the president and majority owner of New Age Chemical located in Delafield.

Stuart 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.