Source: United States Attorneys General
A Florida man appeared for the first time in federal court yesterday to face tax and false statement charges.
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.
According to the second superseding indictment, Booker, a former CPA whose business specialized in international trade, owned a cocoa trading company that was organized under the laws of the Republic of Panama. Booker allegedly operated that company from Venezuela, Panama and his former residence in Fort Lauderdale, Florida. For calendar years 2011 through 2013, Booker allegedly failed to disclose his interest in financial accounts located in Switzerland, Singapore and Panama on annual FBARs as required by law. Booker also allegedly filed individual income tax returns for the years 2010 through 2012 that did not report to the IRS all of Booker’s foreign bank accounts.
Booker is also charged with filing a false “Streamlined Submission” in conjunction with the IRS Streamlined Domestic Offshore Procedures. The IRS Streamlined Procedures allowed certain eligible taxpayers residing within the United States to voluntarily report to the IRS certain past disclosure failures. According to the second superseding indictment, Booker’s Streamlined Submission falsely claimed 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 learning about the criminal investigation against him. He lived in Russia but was never ordered to be extradited. In May 2025, Booker was arrested in Belarus, where he was detained and eventually ordered to be expelled. Booker 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 for each count of failure to file an FBAR and false statements to the United States. He also faces 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 made the announcement.
IRS Criminal Investigation is investigating the case.
Senior Litigation Counsel Sean Beaty is prosecuting the case.
On April 7, the Department of Justice announced the creation of the National Fraud Enforcement Division (Fraud Division). The Fraud Division is laser-focused on investigating and prosecuting those who commit fraud against the American people. The Department’s work to combat fraud supports President Trump’s Task Force to Eliminate Fraud, a whole-of-government effort chaired by Vice President J.D. Vance to eliminate 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.