MADISON, Wis. -

A Friendship man was indicted Wednesday in accusations that he under-reported business income on his tax return and deleted records.

A grand jury indictment said Rennell D. West, 62, falsified his 2007 and 2008 tax returns and deleted financial files for his restaurant named Family Affair Restaurant after he was informed of an IRS summons.

West faces up to three years in prison and a $100,000 fines for each of two counts of filing false tax returns and up to three years in prison and a $5,000 fine on a charge of obstructing.