Miami: A Florida man appeared for the first time in federal court yesterday to face tax and false statement charges. According to United States Department of Justice, in July 2021, a federal grand jury returned a second superseding indictment charging Brian Nelson Booker, a former resident of Fort Lauderdale, Florida, with failing to file Reports of Foreign Bank and Financial Accounts (FBARs), filing false documents with the IRS, and making false statements. The second superseding indictment details that Booker, a former CPA whose business specialized in international trade, owned a cocoa trading company organized under the laws of the Republic of Panama. Booker allegedly managed that company from Venezuela, Panama, and his former residence in Fort Lauderdale, Florida. For calendar years 2011 through 2013, Booker is accused of failing to disclose his interest in financial accounts located in Switzerland, Singapore, and Panama on annual FBARs as required by law. Furthermore, he allegedly filed individual inc ome tax returns for the years 2010 through 2012 that did not report all of his foreign bank accounts to the IRS. Booker is also accused of filing a false Streamlined Submission in connection with the IRS Streamlined Domestic Offshore Procedures. This initiative allowed certain eligible taxpayers residing within the United States to voluntarily report past disclosure failures to the IRS. The indictment claims that Booker's Streamlined Submission falsely asserted that his failure to report all income, pay all tax, and submit all required information returns, such as FBARs, was due to non-willful conduct. Booker allegedly left the United States in 2016 after becoming aware of the criminal investigation. He resided in Russia without facing extradition. In May 2025, Booker was arrested in Belarus, where he was detained and subsequently ordered to be expelled. He returned to the United States on July 24th and was arrested at a Miami airport. If convicted, Booker faces a maximum penalty of five years in prison fo r each count of failure to file an FBAR and false statements to the United States. Additionally, he could face a maximum penalty of three years in prison for each count of filing false documents with the IRS. Assistant Attorney General Colin McDonald of the Justice Department's National Fraud Enforcement Division announced the charges. The case is being investigated by IRS Criminal Investigation, with Senior Litigation Counsel Sean Beaty prosecuting. On April 7, the Department of Justice announced the creation of the National Fraud Enforcement Division, which focuses on investigating and prosecuting fraud against the American public. This initiative aligns with President Trump's Task Force to Eliminate Fraud, chaired by Vice President J.D. Vance, aimed at eradicating fraud, waste, and abuse within Federal benefit programs. An indictment is merely an allegation. All defendants are presumed innocent until proven guilty beyond a reasonable doubt in a court of law.