Barcelona and Argentina superstar Lionel Messi has lost his appeal to the Supreme Court in Spain over his tax-fraud conviction. Messi was attempting to appeal a 21-month-prison sentence that was given as a result of defrauding tax authorities from 2007-09 for $4.6 million. Despite the sentence, Messi likely will not have to serve time since Spain usually suspends prison sentences for first offenders if the time is less than two years. The court also upheld the fine of $2.24 million that was handed down last year.