A man from North Franklin was sentenced this week in New Haven to three months in prison, followed by one year of supervised release, for tax fraud.

Joseph Sudik operated a general dentistry practice, and also served as the trustee of the Walter S. Sudik Trust, a trust his uncle created. The primary purpose of the trust was to provide money to Walter Sudik’s living siblings or their spouses to ensure they were properly cared for in their remaining years. Walter Sudik died in July 2010. Following his uncle’s death and while serving as the trustee, Sudik took more than $248,000 from the trust without authorization and was paid $35,500 by the trust for fiduciary fees for his services and reimbursement for closing his dental office to act as trustee. On his 2010 and 2011 federal tax returns, Sudik willfully failed to report a total of $284,167 in income and failed to pay $63,229 in taxes.

On his 2010 federal tax return, he falsely reported taxable income of $25,026 and a tax due of $1,419. On his 2011 federal tax return, Sudik falsely reported only $1,230 in taxable income and a tax due of $1,171.

Sudik was ordered to pay $63,229, plus interest and penalties, to the IRS, and a total of $65,317 to three of the four beneficiaries of the trust. The fourth beneficiary, Sudik’s mother, did not wish to be part of a restitution order. Sudik previously returned $116,488 to the four trust beneficiaries after he learned he was under criminal investigation. Also, just prior the sentencing hearing, his attorney tendered each of the three beneficiaries a check in the amount of $10,000. The beneficiaries will receive restitution before the IRS.