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The former office manager of Salt Lake City-based escort service Companions on Friday lost her bid to have her three-year prison sentence for tax evasion overturned by the 10th Circuit Court of Appeals in Denver.

Jodi Hoskins, 35, was sentenced to three years in federal prison by U.S. District Judge Dee Benson in July 2010 and ordered to pay about $736,000 in restitution for failing to pay taxes. Hoskins worked as a "phone girl" at Companions, booking escorts for private sessions and bachelor parties.

At a January 2010 bench trial, Benson ruled Hoskins under-reported the gross receipts for the business owned by her and her husband, Roy B. Hoskins, 38, on her 2002 individual income tax return.

Jodi Hoskins claimed on appeal there was insufficient evidence to support her conviction. She claimed when she signed her 2002 tax return, she didn't understand the legal consequences of under-reporting income.

The appeals court rejected the claim. Hoskins will serve the rest of her prison sentence in Dublin, Calif., before she is released in August 2012.

Benson in May 2010 sentenced Roy Hoskins to 60 months in prison incarceration after he pleaded guilty to tax evasion. Benson ordered him to pay $817,895 in restitution. The appeals court also rejected a claim from Roy Hoskins to have his sentence overturned. He is housed in a federal prison in northern California and is scheduled for release in May 2014.

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