Robert Bradley Neff, 48, entered pleas in abeyance in 3rd District Court Tuesday to three reduced charges of attempted failure to render a proper tax return, a class A misdemeanor.

He was originally charged May 19 with failing to render a proper tax return, a third-degree felony. He was also charged with intent to evade, two counts of unlawful dealing of property by a fiduciary, two counts of communications fraud and racketeering - all second-degree felonies.

Judge William Barrett gave Neff 24 months to complete 40 hours of community service and pay $13,936 in restitution, in addition to the $197,139 in restitution Neff has already paid.

If Neff complies, the case will be dismissed.

Neff launched the firm, R. Bradley Neff P.C., in 1994 without establishing a tax withholding account or filing withholding tax returns with the state, according to charging documents.

Investigators found that Neff did not create the withholding account until 2007, at which point he claimed the business started in 2006. Additionally, he filed false W-2 documents indicating that taxes had been withheld, but the taxes were never paid, charging documents state.

Neff's law firm specializes in collections, according to www.nefflawfirm.com.

- Melinda Rogers