Following three days of trial before visiting Judge Charles R. Wolle in Minneapolis, the jury deliberated about an hour before finding Bigalk, age 67, from Sauk Centre, guilty on two counts of filing fictitious obligations and one count of obstructing tax enforcement.

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.

Evidence during trial showed that while Bigalk was serving his sentence at the Federal Correctional Institution in Milan, Michigan, he 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 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 sent a number of harassing and threatening letters to the prosecutor, judge, and others demanding his immediate release from prison and threatening to file documents with the IRS.

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.  The actual sentence will be determined by Judge Wolle based on the federal sentencing guidelines. A sentencing date has been set for November 5, 2003. Bigalk continues to be held without bond.

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.