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Two Utah residents of Utah were sentenced to federal prison this week after pleading guilty to filing false tax returns that understated their income.

Larry Oral Bosh, 46, of Nephi, was sentenced Tuesday by U.S. District Court Judge Clark Waddoups to two years in prison, followed by one year of supervised release.

As part of a plea agreement, Bosh admitted that from June 2007 through October 2008, he earned a substantial income from Evolution Developments, LLC and Clover Creek, LLC, but willfully failed to accurately report this income to the IRS.

Bosh admitted that around April 20, 2010, he prepared, signed and filed a false individual tax return for tax year 2008.

Bosh reported $5,502 in income during 2008, under-reporting his income by $1,732,502, according to the indictment in the case. He was ordered by the court to pay $563,672 in restitution to the IRS.

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

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

As part of a plea agreement, Benson admitted that from June 2007 through October 2008, he earned substantial income from SHB Enterprises, LLC and Evolution Developments, LLC, and 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.