A man will be sentenced in October on his guilty plea to a charge of shorting the federal government $24,000 in taxes.

Richard D. Simon, 52, no address given, pleaded guilty Friday to a single tax evasion charge. He waived a hearing on the federal indictment charging him with reporting a $76,000 tax bill when, in fact, he owed $100,000.Simon, who filed the false return for he and his wife for the year 1983, was released on his own recognizance following the hearing.

U.S. District Judge David Winder scheduled an Oct. 11 hearing for Simon, who faces up to $100,000 in fines and up to a 5-year prison term. The sentence is in addition to back taxes, interest and penalties to be assessed by the Internal Revenue Service.