A onetime North Shore businessman was sentenced Friday in Duluth to two years in prison for failing to pay to the federal government more than $360,000 in employment taxes.

Mark A. Fitzgerald, 47, of Two Harbors, pleaded guilty in December to willful failure to pay taxes while operating Alliance Services, which performed landscaping, snow-plowing, handyman and home remodeling services.

In his plea agreement:

Fitzgerald, who owned the business from 2002-06 with his wife, admitted he failed to report and pay to the IRS the federal employment taxes he withheld from his employees’ earnings. Instead, he used the $254,316.39 to pay company expenses. Fitzgerald also failed to pay the IRS the “employer’s” share of employment taxes, resulting in an additional tax loss for the IRS of $113,324.13. He was solely responsible for its bookkeeping, payroll and tax filings.