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 Tuesday’s 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 Carpenter’s sentencing was not intentionally set for April 15th, the court  agreed  with  the  prosecution’s  argument  that  Carpenter’s  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.