The former owner of a tax preparation business who went to prison for inflating clients’ tax returns with false claims that the income they earned in Hawaii is exempt from federal tax withholding is headed back behind bars.

A federal judge found Richard James Basuel Wednesday violated the terms of his supervised release by concealing from his probation officer that his wife owns a tax preparation business and for failing to report $12,500 he received last year when he cashed in two life insurance policies.

The judge sentenced Basuel to 30 days in jail followed by a year of supervised release.

His lawyer said Basuel, 70, had already completed a 40-month prison term for conspiring to defraud the government, fraud and making false statements and was two weeks away from completing the three years of supervised release to which he was sentenced in 2005.

Basuel was also convicted in state court for similar crimes.