A Honolulu man will be sentenced Oct. 3 for failing to file a federal tax return in 2000.

As part of a plea agreement, Michael Rosenthal has been making payments on $280,614, which represents the total amount owed for the tax years 2000, 2001, 2002, 2003, 2004 and 2005 although he pleaded guilty to only one year.

Brook Hart, Rosenthal's attorney, said his client is a former attorney working as an accountant. In a memorandum of the plea agreement, prosecutors stated that in 2000, Rosenthal was a married man under the age of 65 who earned more than $2,800 in gross income and that although he filed for an extension to file his 2000 federal tax return by Oct. 15, 2001, but never did.

Rosenthal could be sentenced up to one year imprisonment; fined up to $100,000; placed on supervised release up to one year; and be ordered to pay a $25 special assessment for the misdemeanor.