June 24 (Bloomberg) -- A Florida millionaire is scheduled to plead guilty tomorrow to filing a false tax return that failed to disclose a secret account he held in 2004 at UBS AG, the largest Swiss bank by assets.

Steven Michael Rubinstein of Boca Raton, Florida, will enter his plea before U.S. District Judge Marcia Cooke in Miami, court records show. He was the first U.S. taxpayer charged after UBS on Feb. 18 avoided U.S. prosecution by admitting it helped taxpayers hide money in Swiss accounts.

UBS agreed to hand over account data for at least 250 taxpayers, including Rubinstein, and paid $780 million in fines and penalties. Rubinstein, a chartered accountant at an international yacht company, was arrested on April 2 on a criminal complaint alleging he filed a false tax return for 2007. Prosecutors filed a similar criminal charge yesterday, and Rubinstein today pleaded not guilty, records show.

Rubinstein’s attorney, Robert Panoff, didn’t immediately return a call seeking comment.

The case is U.S. v. Rubinstein, 09-cr-60166, U.S. District Court, Southern District of Florida (Miami).

To contact the reporter on this story: David Voreacos in Newark, New Jersey, at dvoreacos@bloomberg.net.

Last Updated: June 24, 2009 15:59 EDT