Two years in prison and just under $300,000 in restitution to the IRS for tax evasion is what lawyer David Black will be serving according to reports.  The federal District Court in Detroit ordered the restitution after Black pleaded guilty to under-reporting his 2004 income.  Black’s license to practice law in Michigan has been suspended since April 13 of 2011.  IRS officials raided the Black, Black and Black law offices in Port Huron in November 2006, seizing financial and tax records and computer equipment.   The court recommended he serve his sentence at a federal prison in Morgantown, West Virginia. Federal prison authorities will decide when and where Black will report to begin serving his sentence. He also must file corrected tax returns for the years in question