A Taylorsville man was convicted of two second-degree felonies and a third-degree felony on Friday for failing to pay state income taxes.

Richard Fail, 57, was found guilty by 3rd District Court Judge Randall N. Skanchy, according to press information from Charlie Roberts, Utah State Tax Commission spokesman.

The commission has three or four full-time officers who investigate tax fraud, Roberts said. Between six and 10 Utahns annually are convicted of felony evasion, and many others settle out of court.

Fail's case stands out because of his refusal to pay, Roberts said. Fail was not trying to sneak around, nor did he believe income taxes to be unconstitutional. He just believes he should not have to pay, he testified in court.

Fail's sentencing is scheduled for February. He could be required to pay the back taxes and could also spend up to 35 years in prison.