An Odessa businessman will be behind bars for the next five years.
66-year-old Joe Smith received the maximum sentence for not paying payroll taxes.
Smith owned the Pro-Emp Solution Incorporated and Gaddis Employment Solutions.
He'll sit in jail for five years then have a three year supervised release, then pay over 27 million dollars for tax evasion.
He admitted that instead of paying the taxes he owed, he transferred the money to several accounts he controlled concealing the funds from the Internal Revenue Service.
His two companies were closed in 2002.