An Upper Darby man pleaded guilty in federal court Tuesday to one count of tax evasion related to a Philadelphia restaurant he formerly owned.

Cihan Calkap, 42, of the Drexel Hill section of the township, is the former owner and operator of Mimmo’s Pizza and Kitchen on the 3000 block of West Allegheny Avenue, according to an 2024 indictment filed in the U.S. District Court for the Eastern District of Pennsylvania.

He was the 100% sole shareholder of the business, the indictment states.

From 2015 through 2019, Calkap took cash out of the business rather than depositing all receipts and operated an “off the books” payroll system for most of his 25 employees, according to a release from U.S. Attorney David Metcalf.

“Calkap avoided paying taxes on this money by providing his accountant with incomplete information about the restaurant’s income and expenses,” the release stated. “In particular, Calkap gave his return preparer access only to the business’s bank records, knowing that those records did not include all of the cash income.”

This in turn led to incomplete, false corporate and personal income tax returns that the preparer filed on behalf of Calkap and the business, according to federal prosecutors.

The release stated that Calkap underreported Mimmo’s total receipts from 2015 to 2018 and also told the tax preparer the business only had four employees, including himself, in order to avoid paying his full share of payroll taxes.

Calkap was charged with three counts of tax evasion, two counts of aiding the preparation of a false tax return, and 10 counts of failing to collect and pay over taxes. The remaining charges were dismissed under the plea.

Sentencing is scheduled for May 14 before U.S. District Judge Kai N. Scott. Calkap faces a maximum possible term of five years in prison.

Assistant Deputy Chief Thomas F. Koelbl and Trial Attorney Likhitha Butchireddygari of the Department of Justice Criminal Division’s Tax Section are prosecuting, with assistance from the U.S. Attorney’s Office. Calkap is represented by defense counsel Jeremy Isard.