A Utah federal judge has sentenced a Bountiful bookkeeper to two years in prison on his guilty plea to allegations of filing false and fictitious income tax returns.

Judge David Winder also ordered Roy L. Miller to serve four years probation once he is released from prison.A federal grand jury in July 1987 indicted Miller on nine counts of filing fabricated income tax returns in an unsuccessful attempt to obtain refunds totaling $34,000. In exchange for his guilty plea to two counts, the remaining charges were dismissed.

"He got names of real persons high school students and their Social Security numbers and submitted returns so they would come to him," assistant U.S. Attorney for Utah Bruce Lubeck said Thursday.

"He submitted 31 phoney tax returns," Lubeck said. "If he had got them all, it would have been $34,000."