BOSTON (Reuters) - The federal tax-evasion trial of former Tyco International Ltd. finance chief Mark Swartz has been postponed nearly three months until July 8, a US District Judge in New Hampshire recently ruled.

The trial originally had been set to begin today, the US deadline for filing income tax returns.

Swartz's attorneys had wanted to delay the trial in Concord, New Hampshire, until 60 days after his trial on more serious criminal charges in New York City, which is planned for September 29.

But US District Judge Joseph DiClerico denied their motion. No further trial delays will be granted in the tax-evasion case, according to the judge's order.

Swartz's lawyers now have to prepare a tax-evasion defence while they examine several hundred boxes of documents related to the massive corruption case in New York. Prosecutors there accuse Swartz of helping loot Tyco out of $600 million while he was chief financial officer.

In the New Hampshire case, Swartz is accused of evading nearly $5 million in federal income tax. Swartz has pleaded not guilty to the criminal charges in both cases.

DiClerico's ruling in New Hampshire clears the way for Manhattan prosecutors in New York to get a preview of some of Swartz's legal strategies. The tax evasion allegation, along with the Manhattan criminal charges, centre partly on accusations Swartz abused Tyco's loan programme for key employees.