Professional figure skater Gary B. Beacom, a Canadian citizen who lives in the Sun Valley area, has been convicted of federal income tax charges.

Federal officials said Wednesday Beacom owes $187,578 in taxes for 1992-1994.The U.S. attorney's office said evidence at Beacom's trial showed he earned $656,655 in gross income in the United States for the three years but paid almost no federal income taxes.

U.S. Attorney Betty Richardson said a jury found that Beacom wilfully failed to file a 1992 federal income tax return, even though he had gross income of $167,899 in the United States.

The jury also ruled that Beacom failed to file income tax returns for 1993 and 1994, owes taxes for those years and took steps to evade and avoid his income taxes.

Richardson said Beacom was accused of tactics to avoid taxes such as having people who paid him income pay that money to nominees and attempting to cause those who paid him income to stop filing reports with the Internal Revenue Service.

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Sentencing is scheduled for Dec. 8 before U.S. District Judge Edward Lodge. Beacom can be sentenced to up to 11 years in prison and fines up to $225,000.

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