SAN DIEGO - A former San Diego police officer who failed to pay taxes on money he made by selling stolen property on eBay was sentenced today to 21 months of home confinement and was ordered to pay $220,000 in restitution.

James Estrella, 48, pleaded guilty a year ago to federal income tax evasion charges. At the time, he was on probation after pleading guilty in state court on Dec. 2, 2004, to four felony counts of receiving stolen property.

U.S. District Judge Roger Benitez said he could have put Estrella in prison, but it was more important for the defendant to pay back what he owed to the Internal Revenue Service.

The judge told the former Marine that his crime was "pretty serious," adding that all working Americans need to pay their taxes, whether they like it or not.

"We've got to do it," Benitez said.

He told Estrella it was "hard to believe" that he engaged in the illegal conduct, but gave him credit for cooperating with authorities.

As part of his plea, Estrella admitted that he failed to file income tax returns for the calendar years 2001 though 2003.

Estrella earned income for those years both as a police officer and as a seller of merchandise in auctions on the Internet through eBay, Assistant U.S. Attorney Carlos Arguello said.

The defendant also acknowledged that he knowingly sold stolen property on his eBay site during the years 2001 through 2003, the prosecutor said.

Estrella will be on probation for three years and will not be allowed to leave his home except for work or to attend medical appointments and church- related activities, the judge said.

Benitez said Estrella is prohibited from opening up new bank accounts without the approval of probation officials and must not do business on commercial Internet sites such as eBay and craigslist.