PHOENIX -- The former owner of several Phoenix area bars has been sentenced to 24 months in federal prison for tax evasion.

The U.S. Attorney's Office said 40-year-old Brian C. Roehrich of Phoenix was sentenced Wednesday after pleading guilty to four counts of federal income tax evasion for 2003.

The total amount of taxes evaded in 2003 was approximately $525,000.

Prosecutors said Roehrich attempted to evade the income tax due while he was the president and sole owner of Sugar Daddy's, Dos Gringos and co-owner of The Trailer Park Restaurant, Inc.

Roehrich pleaded guilty on December 2, 2008. At that time, he admitted that he established procedures to maintain a separate accounting of cover charge revenue collected from the patrons of Sugar Daddy's and a portion of the revenue collected from the patrons of Dos Gringos and Trailer Park, the U.S. Attorney's Office said.

The cover charge and other revenue was stored separately from the claimed corporate revenue and was diverted from the corporate structures for the personal benefit of Roehrich, prosecutors said.

Roehrich did not reveal the amount of cover charge and other revenue diverted from the corporate structures for his personal benefit to the accountant hired to prepare the corporate income tax returns and his individual income tax returns for the tax years 2002, 2003, 2004 and 2005, according to prosecutors.

In Roehrich's plea agreement, he admitted that the $525,000 in taxes evaded for 2003 consisted of the following, according to the U.S. Attorney's Office:

The corporate income tax return filed by Joe's Apartment, Inc. for the calendar year 2003 was fraudulent as it did not include $403,588 in cover charge revenue diverted from the corporate structure to be used for the personal benefit of Roehrich. An additional corporate income tax of $126,670 was due and owing to the United States for the calendar year 2003 as the result of the unreported revenue.

The corporate income tax return filed by Dos Gringos, Inc. for the calendar year 2003 was fraudulent as it did not include $563,853 in other revenue diverted from the corporate structure to be used for the personal benefit of Roehrich. An additional corporate income tax of $186,232 was due and owing to the United States for the calendar year 2003 as the result of the unreported revenue.

The corporate income tax return filed by The Trailer Park Restaurant, Inc. for the calendar year 2003 was fraudulent as it did not include $205,734 in other revenue diverted from the corporate structure to be used for the personal benefit of Roehrich and others. An additional corporate income tax of $58,119 was due and owing to the United States for the calendar year 2003 as the result of the unreported revenue.

The individual income tax return filed by Roehrich for the calendar year 2003 was fraudulent as it did not include $963,277 in cover charge and other revenue diverted from the corporate structures to be used for the personal benefit of Roehrich. An additional individual income tax of $154,606 was due and owing to the United States for the calendar year 2003 as the result of the diverted income.

In his plea agreement, Roehrich admitted that the total amount of taxes he evaded in the period of 2002-2005 was approximately $1,945,000. The amount consisted of the following, according to the U.S. Attorney's Office

The amount of cover charge revenue not reported on the corporate income tax returns filed by Joe's Apartment, Inc. was $375,486 in 2002, $403,588 in 2003, $385,393 in 2004 and $337,220 in 2005. The amount of additional corporate income tax due and owing from Joe's Apartment, Inc. as the result of the unreported revenue is $92,207 for 2002, $126,670 for 2003, $136,929 for 2004 and $118,803 for 2005.

The amount of other revenue not reported on the corporate income tax returns filed by Dos Gringos, Inc. was $516,867 in 2002, $563,853 in 2003, $506,473 in 2004 and $359,771 in 2005. The amount of additional corporate income tax due and owing from Dos Gringos, Inc. as the result of the unreported revenue is $161,812 for 2002, $186,232 for 2003, $137,792 for 2004 and $127,348 for 2005.

The amount of other revenue not reported on the corporate income tax returns filed by The Trailer Park Restaurant, Inc. was $86,733 in 2002, $205,734 in 2003, $137,230 in 2004 and $157,168 in 2005. The amount of additional corporate income tax due and owing from The Trailer Park Restaurant, Inc. as the result of the unreported revenue is $13,146 for 2002, $58,119 for 2003, $49,577 for 2004 and $10,306 for 2005.

The amount of diverted corporate revenue from Joe's Apartment, Inc., Dos Gringos, Inc. and The Trailer Park Restaurant, Inc. not reported as income on the individual income tax returns filed by Roehrich is $823,142 in 2002, $963,277 in 2003, $864,434 in 2004 and $669,585 in 2005. The amount of individual income tax due and owing from Roehrich as the result of the diverted corporate revenue from Joe's Apartment, Inc., Dos Gringos, Inc. and The Trailer Park Restaurant, Inc. is $327,265 for 2002, $154,606 for 2003, $138,741 for 2004 and $102,168 for 2005.

The investigation was conducted by the Internal Revenue Service Criminal Division.