LAS VEGAS — A judge ordered a six-year prison sentence for a former FBI informant who admitted to tax evasion and lying to authorities about an alleged multimillion-dollar bribery scheme involving President Joe Biden, his son and a Ukrainian energy company that became a focal point of an impeachment inquiry by congressional Republicans.

Alexander Smirnov was sentenced Wednesday morning in Los Angeles federal court after he pleaded guilty to one charge of causing a false and fictitious record in a federal investigation and three counts of tax evasion in December, according to court records.

“The Defendant is a liar and a tax cheat,” federal prosecutors wrote in a sentencing memorandum. “In committing his crimes he betrayed the United States, a country that showed him nothing but generosity, including conferring on him the highest honor it can bestow, citizenship.”

Smirnov’s attorneys described him as “a dedicated family member and friend” who “accepts responsibility for his conduct” and was never previously arrested or charged.

Smirnov, a dual U.S. and Israeli citizen, lived in Las Vegas for two years and was arrested in Las Vegas in February. Prosecutors said he was in Los Angeles when he made his false statements.

Claims about Bidens

He admitted that he falsely told the FBI that executives at Ukrainian energy company Burisma paid Biden and his son Hunter Biden $5 million each. He also admitted to not reporting over $2 million in income.

Prosecutors said Smirnov, who became an FBI source in 2010, lied “after expressing bias against (Biden) in a clear effort to influence the outcome of the Presidential election.”

Defense attorneys said in court filings that Smirnov helped U.S. citizens by being an “effective” source.

His plea deal specified that he would receive a four- to six-year prison sentence, then have a year of supervised release.

U.S. District Judge Otis Wright II suggested he wasn’t pleased with the deal in comments he made at the sentencing.

“I held my nose and agreed to accept that deal and apply the top end of that range,” he said.

David Chesnoff, who represented Smirnov, argued that the investigation would not have occurred without the investigation into Hunter Biden, who was pardoned by his father.

“The president’s son gets away with it and Mr. Smirnov is sitting here facing 48 to 72 months,” he said.

Motivations as informant questioned

Smirnov, who was involved in 50 to 100 investigations, was given permission to wear recording devices to investigate money laundering and organized crime and helped secure multiple convictions, according to Chesnoff.

He said that the government did nothing about the statement Smirnov was accused of making for three years, but kept working with him.

Federal prosecutor Leo Wise said Smirnov was a paid informant.

“He got $300,000 for this,” Wise said. Informants are involved in crime or connected to those who are, he said.

Investigators recommended looking into whether Smirnov was involved in criminal activity like money laundering or impersonating an FBI agent, Wise alleged.

Chesnoff told the court Smirnov wanted to ensure Wright didn’t think he was a crook. He also hoped to talk about how he acted out of patriotism, Chesnoff said.

“That’s going to be a hard sell,” said Wright.

People don’t work in the undercover world “waving the flag” but to obtain a get out of jail free card or shave time off a sentence, he said.

Chesnoff said his client was never working off a case.

“I believe in a different set of facts,” Wright replied.

Smirnov ultimately decided not to address the judge.

Terms include restitution, substance treatment

“He lied and cheated on his taxes for years,” Wise said, even claiming credits meant for poor people while living in luxury and driving a Bentley.

Besides the prison term, Wright ordered Smirnov to pay $675,502 in restitution to the IRS.

Chesnoff said his client has now fully paid his tax bill.

The judge also recommended Smirnov for a residential drug program and ordered him to participate in a substance abuse program when released.

Smirnov has reported using marijuana, alcohol, opiates and cocaine, but those substances did not contribute to his commission of the offense, the judge said.

There were two hiccups when Wright imposed the sentence.

Wright tried to order Smirnov to serve two years of supervised release. Chesnoff objected — the plea deal specified one year — and the hearing was paused.

After a sidebar conference with attorneys, Wright announced that he would impose one year of supervised release.

At another point, Chesnoff asked the judge to specify that Smirnov will receive credit for the time he has already served.

Wright said he didn’t want to get involved in calculating Smirnov’s credits.

Chesnoff said the provision was part of the plea agreement.

After Smirnov was led out — he blew a kiss to the gallery —Wright said, “He is entitled to credits as earned.”

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