Jurors acquitted Walter "Al" Thompson, 58, of a final charge of conspiring with former Internal Revenue Service special agent Joseph Banister, 41, of San Jose, who is to be tried separately in June. Banister, a certified public accountant, is charged with conspiring to remove Thompson's employees from taxpayer rolls.

Thompson would have faced a maximum sentence of 68 years in federal prison had he been convicted of all 14 counts, and now faces a maximum 63 years. But the sentencing guidelines don't change at all, meaning Thompson is likely be sentenced to between 41 months and 51 months in prison, said Assistant U.S. Attorney Robert M. Twiss. He also could be fined $3.25 million.

Sentencing is set for April 13.

Thompson is the former owner of Cencal Aviation, which manufactured flight bags in Shasta Lake. Ten convictions are for not withholding taxes from employees there, while the remaining three are for amending or seeking tax refunds from his personal tax returns in 1996, 1997 and 1998, before he stopped paying taxes entirely.

Thompson had reported more than $300,000 in income for the three years, but sought refunds of $65,000 for the first two years and to skip paying $15,500 in taxes in 1998.

He argued federal income tax laws were repealed in 1939 and virtually everyone is exempt from filing tax returns. The U.S. attorney and the Internal Revenue Service noted the courts have consistently rejected such claims.

Thompson has been jailed since Nov. 18, when he was arrested after leading agents on a meandering chase up and down Interstate 5 near Redding.