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San Marcos

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A San Marcos man who reportedly believes that taxes are unconstitutional was the first this year to be convicted of state income tax evasion, according to the Franchise Tax Board.

Chester D. Adkins Jr., 47, an electrical engineer, was convicted Tuesday in San Diego County Superior Court for failing to file income taxes on $214,000 in income from 1983 to 1988.

Adkins is scheduled to appear in San Diego Superior Court for sentencing Feb. 6. He faces a maximum of 6 years in prison and $120,000 in fines, in addition to the tax penalties and interest estimated at nearly $10,000.

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