Lawyers for actor Wesley Snipes have argued for a limited sentence on federal tax charges at a hearing in Florida.
A jury found Snipes guilty in February of wilfully failing to file taxes for three years, in which the government said he owed 2.7 million dollars (£1.3m).
He was acquitted of five other charges of tax fraud and conspiracy.
Snipes' lawyers say he deserves only probation. On Wednesday, they submitted three dozen letters from friends attesting to his character. Those coming to his aid included Denzel Washington and Woody Harrelson.
The actor's lawyers say his tax liability was only 228,000 dollars (£114,000).
Even if US District Judge William Terrell Hodges accepts their argument, that would still put Snipes within range of the three-year prison term prosecutors want.
Prosecutors have described Snipes as a "notorious" offender who dogged the IRS for years, and they are pushing for the maximum sentence.
The actor's lawyers said the government's sentencing guidelines are not fair for tax convictions such as his.
Snipes' co-defendants, who were convicted on the fraud and conspiracy charges, will also be sentenced.
Eddie Ray Kahn faces up to 10 years behind bars, while Douglas P Rosile could be jailed five to six years.