Brent R. Horrocks, a Sandy businessman who misled an Internal Revenue Service agent during an audit, has been sentenced to 30 days in the community treatment center and placed on probation for five years.

On Nov. 3, Horrocks pleaded guilty to showing an IRS agent a document dated 1981 that purported to represent a business transaction. The document was to back up a big business deduction, but he knew it was altered and untrue.Earlier, a grand jury indicted him on four counts. He agreed to plead guilty to the single felony information and the indictment was dropped.

At the sentencing, Horrocks' lawyer, Kenneth Brown, told U.S. District Judge J. Thomas Greene that Horrocks made nothing personally as a result of the misrepresentation.

Greene replied that it is hard to understand "why a person would risk his own integrity - but beyond that, his right to be free . . . simply as an accommodation to a client."

Brown responded that "professional pride" might have prompted Horrocks' action. Horrocks had acted as an accountant.

Brown said Horrocks has been divorced largely as a result of this crime; he pays $2,000 a month in child support and alimony and works for a car dealership now.

A sobbing Horrocks said he wants the court to know "how sincerely sorry I am for the actions I had done back in 1984." He said he thinks of the conviction almost as a physical handicap; he can live with it and has learned something from it.

Horrocks said he hopes the experience can "sharpen my senses" to make it less likely he would commit another such offense.

"I love my family very much, your honor." He said he hoped he could continue to support them.

"Well, it's a serious offense, as you well know," Greene said. "It's a tough situation."

Then Greene sentenced him to five years in prison, suspended on condition that he serve the 30 days in the community treatment center. He will be allowed out during the days to work. In addition, Horrocks will be on probation for five years. One condition is that he perform 100 hours of community service.