A Colorado dentist has been sentenced to over four years in prison for a tax evasion scheme that concealed over $5 million in income.

Ryan Ulibarri, who owned and operated Ulibarri Family Dentistry in Fort Collins since 2014, used an illegal tax shelter to not only conceal that revenue but also evade more than $1.6 million in state and federal income taxes owed on it, according to court documents summarized in a news release from the U.S. Department of Justice.

In addition to his 41-month prison term, U.S. District Judge Nina Wang ordered Ulibarri to serve three years of supervised release, pay a $150,000 fine as well as restitutions of $1,449,121 to the Internal Revenue Service and $166,966 to the Colorado Department of Revenue, the release said.

Ulibarri first purchased an abusive-trust tax shelter in 2016 for $50,000 that involved concealing income and creating false tax deductions through the use of a business trust, family trust, charitable trust and a private family foundation, all of which he created and controlled.

To set up the shelter, Ulibarri signed documents that named him the trustee of the trusts and foundation, also recruiting friends to falsely sign them as the creators of each entity, according to the release. Ulibarri then transferred the majority ownership of his dental practice to the business trust, despite being warned by attorneys and accountants that it was illegal in Colorado, and opened bank accounts in the name of each entity.

After establishing the entities, Ulibarri transferred over $5 million in income he earned from the practice into the bank accounts, creating the illusion that the funds belonged to the entities instead of him. He used those funds to pay for personal expenses including his mortgage, credit card bills, boats, vacations and professional baseball season tickets.

The owner also filed false tax returns for himself, the practice, the trusts and the foundation that falsely reported the income he earned from the practice as income from the trusts, according to the release. On those returns, Ulibarri claimed false deductions for his personal living expenses that he said were trust expenses and charitable donations.

The U.S. Justice Department’s Tax Division and the IRS Criminal Investigation investigated the case.