Two Utah Men Sentenced to Prison for Two Years for Filing False Tax Returns that Understated Income

            SALT LAKE CITY - Two residents of Utah were sentenced to two-year prison sentences in U.S. District Court in Salt Lake City this week after pleading guilty to filing false tax returns that understated their income.

            U.S. District Court Judge Clark Waddoups sentenced Larry Oral Bosh, age 46, of Nephi, to two years in federal prison and one year of supervised release after he concludes the prison sentence. Bosh must pay restitution of $563,672 to the IRS. The sentenced was imposed Tuesday afternoon.

            In a plea agreement reached with federal prosecutors, Bosh admitted that from June 2007 through October 2008, he earned a substantial income from Evolution Developments, LLC and Clover Creek, LLC. He admitted he willfully failed to accurately report this income to the IRS. According to the indictment in the case, Bosh reported $5,502 in income during 2008, under-reporting his income by $1,732,502.

            In the plea agreement, Bosh admitted that around April 20, 2010, he prepared, signed and filed a false individual tax return for tax year 2008. He admitted that as a result of those actions, he owed the IRS $563,672.

            In a separate case, U.S. District Judge David Nuffer sentenced David Shawn Benson, age 40, of Ivins, Utah, to two years in prison and one year of supervised release for filing a false tax return. Benson was sentenced Tuesday.

            According to the indictment charging Benson, he reported $37,982 in income during 2008, under-reporting his income by $1,902,109.

            As a part of a plea agreement with federal prosecutors, Benson admitted that from June 2007 through October 2008, he earned substantial income from SHB Enterprises, LLC and Evolution Developments, LLC. He admitted he willfully failed to report this income to the IRS. On April 12, 2010, he prepared, signed, and filed a false individual tax return with the IRS knowing that it understated the taxable income he earned during tax year 2008. Judge Nuffer ordered Benson to pay $610,467 in restitution to the IRS.

            The cases were investigated by special agents of IRS Criminal Investigation and prosecuted by the U.S. Attorney’s Office in Utah.