Uli Hoeness... jail term.

Former Bayern Munich president Uli Hoeness began a 3-1/2-year jail sentence yesterday after being convicted in March of evading $40 million in taxes, German media reported.

The state prosecutor in Munich declined to comment on the report and said there would be no official confirmation.

Daily Bild reported Hoeness was set to enter the Landsberg prison, a jail with some 420 inmates that houses murderers, drug-dealers, and sex offenders.

It is also where Adolf Hitler dictated his book “Mein Kampf” to Rudolf Hess while serving out a sentence for his failed 1923 beer hall putsch.

“Hoeness goes to jail today,” read the headline on Bild’s online edition. “Exactly 81 days after his conviction.”

Once Germany’s most famous soccer boss, Hoeness was convicted of evading 28.5 million euros in taxes on income earned in a secret Swiss bank account.

He hoped in vain his voluntary disclosure would lead to a suspended sentence and has spent the last three months waiting to begin his term.

State prosecutor Ken Heidenreich declined to comment on the Bild report that Hoeness was about to begin serving his sentence at the 114-year-old prison.

Munich-based magazine Focus said in mid-May that Hoeness, who has mostly kept a low profile since his conviction, would start his jail term in late May.

Hoeness, who played in the West German team that won the 1974 World Cup, resigned as chairman of the supervisory board and president of Bayern Munich after his conviction in one of the most spectacular tax evasion cases in post-war Germany.

His tax evasion shocked the nation and prompted thousands of tax dodgers to turn themselves in.