U.S. District Judge Graham Mullen sentenced a Spruce Pine attorney, engineer and appraiser, to 27 months in prison for making false statements on his tax returns, according to Anne Tompkins, U.S. Attorney for the Western District of North Carolina. Randy Alan Carpenter, 56, was also ordered to serve one year under court supervision and to pay $507,995 as restitution to IRS. According to court records and Tuesdays sentencing hearing, Carpenter received over $1.2 million in professional fees in 2005 and 2006 from his work at a failed real estate development near Spruce Pine, N.C., known as the Villages of Penland. Carpenter pleaded guilty to the tax charges in May 2013. As a condition of his plea agreement, Carpenter was also ordered to cooperate with the IRS in filing amended tax returns. When announcing his sentence, Judge Mullen noted that although Carpenters sentencing was not intentionally set for April 15th, the court agreed with the prosecutions argument that Carpenters sentence should be a general deterrent to those might be tempted to intentionally file false tax returns. Carpenter will be ordered to report to the Federal Bureau of Prisons to begin serving his sentence upon designation of a federal facility. All federal sentences are served without the possibility of parole.