Bigalk was charged with two counts of filing fictitious obligations and one count of obstructing tax enforcement.  Bigalk, age 67, from Sauk Centre, was charged in a sealed indictment returned by the grand jury on April 1, 2003.

According to the indictment, in 1997 Bigalk was charged and in 1998 was convicted by a jury of conspiring with others to make false claims with the IRS and otherwise to impede enforcement of the tax laws and of aiding and abetting the filing of a false claim to the IRS.  Bigalk was sentenced by Judge Ann Montgomery to 57 months in prison.

While serving his sentence at the Federal Correctional Institute in Milan, Michigan, Bigalk is alleged to have harassed a number of individuals involved in the investigation, prosecution, and adjudication of his case as well as prison officials involved in the execution of his sentence.  Bigalk allegedly did so primarily by filing false Forms 8300 with the Internal Revenue Service claiming these individuals paid and received large amounts of money.  He also filed four fake sight drafts with the IRS in amounts of up to $78,600,000, and sent fake sight drafts to the prosecutor and the judge in his 1997 case in amounts of $270,200 and $8 million.

In addition to the fake sight drafts, Bigalk allegedly sent a number of harassing and threatening letters to the prosecutor, judge, and others demanding the payment of money, and his immediate release from prison, and threatening to file documents with the IRS, according to the indictment.

If convicted, Bigalk faces a maximum potential penalty of three years in prison and/or a $250,000 fine for obstructing tax enforcement and up to 25 years in prison and/or a $250,000 fine on both counts of filing fictitious obligations.  Any sentence would be determined by a judge based on the federal sentencing guidelines.

The case is the result of an investigation by the Internal Revenue Service-Criminal Investigation and is being prosecuted by Assistant United States Attorney Mike Cheever.

Criminal indictments are only charges and not evidence of guilt. A defendant is presumed to be innocent unless and until proven guilty.