Crime & Safety
Powder Springs Doctor Sentenced To Jail In $2 Million Tax Fraud
Dr. Michael Jon Kell was convicted of funneling millions of dollars through a church he set up to avoid federal taxes.

ATLANTA, GA -- A Powder Springs doctor has been sentenced to federal prison after being convicted of funneling millions of dollars in assets through a church he created to evade filing federal taxes. Dr. Michael Jon Kell, 68, was sentenced one year, six months in prison on Tuesday. He was also ordered to pay $321,878.40 in restitution to the IRS.
According to prosecutors, Kell developed numerous patented technologies and worked as a consultant, which generated millions of dollars in income over the years. To hide this income, he founded and was the “pastor” of the First Meliorite Church, which he claimed to be a branch of the Universal Life Church.
“Despite earning millions of dollars and living a lavish lifestyle, Dr. Kell failed to file tax returns for several years when he falsely asserted that he was a minister under a vow of poverty,” said U.S. Attorney Byung J. “BJay” Pak.
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“Kell thought he could outsmart the IRS and avoid paying his fair share of taxes to the government by hiding his personal wealth behind the doors of a church he created and controlled in an effort to thwart the IRS while living a lavish lifestyle,“ said Thomas J. Holloman, Special Agent in Charge, Internal Revenue Service, Criminal Investigation. “Taxpayer’s who go to these lengths to evade paying their taxes will be investigated to the fullest extent and referred for prosecution to the Department of Justice in hopes of bringing individuals into compliance with the IRS.”
Kell directed his income and assets into bank accounts belonging to the church. He used these accounts to cover all of his personal expenses, including overseas vacations, dining out, high-end clothing purchases, online dating services, and private school tuition for his children. Kell also transferred ownership of his multi-million dollar residence in Vinings several times over the years to various entities he created and controlled, in an effort to protect the property from creditors, including the IRS.
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