On November 18, 2010, in San Diego, Calif., Lewis Donald Guess was sentenced to serve 18 months in federal prison for filing false income tax returns. According to court documents, Guess, a dentist, owned and controlled the xélan Family of Companies, which specialized in financial planning and aggressive tax management for medical professionals. Guess also controlled the xélan Foundation, which purported to be a public charity. In June 2010, Guess was found guilty of filing false and fraudulent U.S. Individual Income Tax Returns for calendar years 2001 and 2002 by falsely claiming that he donated $800,000 worth of stock to the xélan Foundation, a charity that he controlled. In finding the defendant guilty the Court found that Guess manipulated his employees and tax professionals to “slice and dice” the preparation of his tax returns for the years 2001 and 2002. Guess backdated documents and engaged in an illusory “shell game” to support the false charitable deduction on his tax returns.