Brent R. Horrocks, a Sandy businessman originally charged with filing false tax reports, pleaded guilty Thursday to making a false statement to an Internal Revenue Service officer.

U.S. District Judge J. Thomas Greene said Horrocks will be sentenced on Jan. 5, 1989, at 9 a.m. At that time, the government will move to drop four other counts.The felony charge says that on Sept. 17, 1984, Horrocks showed an IRS agent a document dated 1981 that supposedly represented a business transaction. However, Horrocks knew it was fraudulently altered and untrue.

The document involves a "rather sizable depreciation that was taken," said Assistant U.S. Attorney Gordon Campbell.

"He had fabricated and fraudulently altered this document to cover what had been done," the prosecutor added. He said the earlier four charges would have been difficult to prove but the "misrepresentation is open and shut."