A podiatrist is appealing his federal-court conviction and two-year prison sentence for tax evasion, but a federal judge says the doctor must still report to prison on Jan. 5.

Dr. Clifford B. Marston of Gassville operated Sunshine Foot Clinics at Mountain Home and Harrison. The 57-year-old was convicted in May of tax evasion and filing false income tax returns.

Marston was sentenced to 26 months in prison and ordered to pay about $300,000 in restitution and fines.

U.S. District Judge Jimm Larry Hendren denied a request from Marston to remain free on bond while his appeal proceeds, and ordered him to report to prison on Jan. 5.

Marston filed a notice of appeal in federal court at Harrison on Dec. 22. He said last year that the IRS had misapplied regulations and he believed that most Americans do not have taxable income.