Offshore Tax Scorecard: UBS, Credit Suisse, HSBC, Baer

H. Ty Warner, the billionaire creator of Beanie Babies plush toys, pleaded guilty last month to evading taxes on secret Swiss bank accounts that held as much as $107 million.

Warner, 69, is the most prominent defendant in a U.S. crackdown since 2008 on offshore tax evasion that led to charges against about 70 American taxpayers and 30 bankers, lawyers and advisers.

Beanie Baby Billionaire Sentence Comes Amid Tax Leniency

The crackdown has led to charges against UBS AG (UBSN), the largest Swiss bank; a guilty plea by Wegelin & Co., Switzerland’s oldest private bank; and criminal investigations of 14 Swiss banks. At least 38,000 avoided prosecution by entering a limited amnesty program at the Internal Revenue Service known as the Offshore Voluntary Disclosure Program.

Warner owns TY Inc., which makes Beanie Babies, and Ty Warner Hotels & Resorts, which runs the Four Seasons Hotel in New York and other properties. He opened a UBS account in 1996 and transferred $93.6 million in 2002 to a secret Swiss account at Zuercher Kantonalbank.

In 2002, he failed to report his UBS income of $3.2 million to the IRS, and he didn’t file a required Report of Foreign Bank and Financial Accounts, or FBAR. He agreed to pay a civil FBAR penalty of $53.6 million. He faces as many as five years in prison when he is sentenced Jan. 15 in federal court in Chicago.

Cases in the crackdown involve accounts at banks including UBS; Credit Suisse Group AG (CSGN), Switzerland’s second-largest bank; HSBC Holdings Plc (HSBA), Europe’s biggest bank; and Wegelin.

Below is a summary of U.S. federal court cases:

Banks

UBS AG: In February 2009, U.S. prosecutors charged the Zurich-based bank with aiding tax evasion by thousands of U.S. clients. UBS avoided prosecution by paying $780 million, admitting it fostered tax evasion and giving the IRS data on more than 250 accounts. It later turned over data on 4,450 more accounts.

Wegelin & Co.: Switzerland’s oldest private bank, Wegelin pleaded guilty Jan. 3 in New York to helping taxpayers hide as much as $1.5 billion from the IRS. Wegelin, which paid and forfeited $74 million to the U.S., admitted it helped hundreds of taxpayers evade taxes from 2002 to 2010. It no longer operates.

Liechtensteinische Landesbank AG (LLB): The oldest bank in the Alpine principality, it won’t be prosecuted after agreeing to pay $23.8 million and admitting it helped American clients evade taxes, prosecutors said July 31. The bank, based in Vaduz, admitted using secret accounts from 2001 to 2011 to help clients hide as much as $341 million from the IRS. It gave the U.S. files on more than 200 secret accounts.

Credit Suisse Group AG: Seven bankers were indicted in July 2011 on a charge of conspiring to help U.S. clients evade taxes through secret bank accounts. Managers in the cross-border business “knew and should have known they were aiding and abetting U.S. customers in evading their U.S. income taxes,” according to the indictment in Alexandria, Virginia. In the fall of 2008, the Zurich-based bank had “thousands” of accounts with $4 billion in assets not declared to the IRS, according to the indictment. In July 2011, the bank said it was the target of a criminal probe over former cross-border private banking services to U.S. customers.

HSBC Holdings Plc: The London-based bank was the subject of an IRS summons in April 2011 seeking information about Americans who had accounts at HSBC India from 2002 to 2010. Through September 2010, about 9,000 U.S. residents had nonresident Indian accounts of $100,000 or more, and only 1,391 disclosed their holdings to the U.S. in 2009, the IRS said in court filings in Oakland, California. The clients had deposits of almost $400 million in the accounts.

Zuercher Kantonalbank: Three men who had worked as advisers at ZKB, the biggest of Switzerland’s publicly owned regional banks, were indicted in December 2012 on a charge of conspiring with U.S. clients and others to hide more than $420 million in offshore accounts from the IRS.

Julius Baer Group Ltd. (BAER): Two former client advisers at Julius Baer were indicted in October 2011 on a charge of conspiring with more than 180 U.S. clients and others at the bank to hide at least $600 million from the IRS.

Israeli Banks: Several clients of Israeli banks, including Bank Leumi Le-Israel Ltd. (LUMI) and Mizrahi Tefahot Bank Ltd. (MZTF), have been charged with hiding assets from the IRS by using so-called back-to-back loans secured by accounts offshore.

Bankers, Advisers, Lawyers:

Bradley Birkenfeld: A former UBS banker, he pleaded guilty to helping wealthy Americans, including billionaire Igor Olenicoff, evade taxes. In 2007, Birkenfeld approached the Justice Department and revealed what a prosecutor later called a “massive tax scheme” at UBS. He laid it out to investigators. He was indicted and pleaded guilty in Fort Lauderdale, Florida, to his role in the conspiracy. In 2009, he got 40 months in prison, 10 months more than prosecutors sought. In September 2012, the IRS awarded him $104 million for blowing the whistle, the largest individual payout in U.S. history.

Raoul Weil: A former chief executive officer of global wealth management at UBS, he was indicted in November 2008 in Fort Lauderdale on a charge of helping wealthy Americans hide assets from the IRS. He was declared a fugitive in January 2009 and arrested Oct. 19 after checking into a hotel in Bologna, Italy, under his own name.

Markus Walder: The former head of North American offshore banking, he was one of seven Credit Suisse bankers indicted in July 2011. He hasn’t responded in court to the charges.

Susanne Ruegg Meier: A former member of senior management in cross-border banking at Credit Suisse, she was one of seven bankers indicted. She hasn’t responded in court to the charges.

Andreas Bachmann: A former private banker and asset manager at Credit Suisse, he was one of seven bankers indicted. He hasn’t responded in court to the charges.

Marco Adami: Another of the seven Credit Suisse bankers indicted, he is an Italian national and was a member of senior management who catered to high-net-worth clients in North America, prosecutors allege. He hasn’t responded in court to the charges.

Emanuel Agustoni: One of the seven indicted, he is a Swiss citizen who left Credit Suisse and continued the fraud at two other private Swiss banks, prosecutors alleged. He hasn’t responded in court to the charges.

Michele Bergantino: One of the seven bankers indicted, he worked at Credit Suisse from 1983 to 2009, according to prosecutors. A Swiss citizen, he hasn’t responded in court to the charges.

Roger Schaerer: Another of the seven Credit Suisse bankers indicted in July 2011, he is a Swiss and U.S. citizen who worked in New York and was a senior manager. He hasn’t responded in court to the charges.

Josef Dorig: The founder of a Swiss trust company, he was indicted with the seven Credit Suisse bankers. He helped U.S. customers of Credit Suisse open secret accounts and set up nominee accounts in tax havens, according to the indictment. He hasn’t responded in court to the charges.

Renzo Gadola: A UBS banker from 1995 to 2008, he pleaded guilty in December 2010 in Miami. He admitted he conspired to encourage U.S. clients to move undeclared UBS accounts to Basler Kantonalbank, based in Basel, Switzerland. Gadola admitted that he told clients not to join the IRS amnesty program to declare offshore accounts. Gadola, who serviced hundreds of undeclared accounts at UBS, cooperated with prosecutors in building case against bankers Martin Lack and Christos Bagios, the U.S. said. He was sentenced in November 2011 to five years of probation.

Martin Lack: A former UBS banker, he was indicted in August 2011 on a charge of conspiring with Gadola to help Americans evade taxes by hiding accounts in Basler Kantonalbank. Lack is a Swiss resident and independent investment adviser. Declared a fugitive in September 2011, he surrendered Oct. 14 to U.S. marshals in Miami. He was released on $750,000 bail, returned to Switzerland and faces a Nov. 25 trial in Fort Lauderdale, Florida.

Christos Bagios: A former banker at UBS and Credit Suisse, he was charged in January 2011 with helping 150 American clients hide as much as $500 million in assets from the IRS when he worked at UBS, where he spent more than 15 years. A Greek citizen who lived in Switzerland, he pleaded guilty in November 2012. Bagios, who spent 37 days in custody, cooperated with prosecutors and was sentenced in Fort Lauderdale to time served.

Gian Gisler: A former UBS banker, he was indicted in August 2011 on a charge of conspiring to help at least 38 U.S. clients use Swiss banks to hide more than $215 million from the IRS. He has not responded to the charge in New York.

Beda Singenberger: A Swiss financial adviser, he was indicted in July 2011 on a charge of conspiring with more than 60 U.S. taxpayers to hide more than $184 million from the IRS in offshore accounts. After the UBS criminal probe became known in 2008, he helped clients hide their accounts in other Swiss banks, prosecutors charged. A Swiss resident, Singenberger has not responded to the charge in New York.

Hansruedi Schumacher: A former Neue Zuercher Bank AG manager who once ran the cross-border business for UBS, he was indicted in August 2009 in Fort Lauderdale on a charge of helping U.S. citizens evade taxes on UBS and NZB accounts. He was declared a fugitive in December 2009.

Matthias Rickenbach: A Zurich lawyer, he was indicted with Schumacher in August 2009 on a charge of helping Americans evade taxes on UBS and NZB accounts. He was declared a fugitive in December 2009.

Mario Staggl: A Liechtenstein investment adviser at New Haven Trust Co., he was indicted with Birkenfeld in April 2008 on a charge of helping wealthy Americans evade taxes. He was declared a fugitive in May 2008.

Felix Mathis: A Swiss lawyer, he was indicted in July 2010 on charges that he helped a Virginia surgeon, Andrew Silva, hide assets from the IRS and smuggle $235,000 into the U.S. He has not responded to the charges in Alexandria.

Daniela Casadei: A former client adviser at Julius Baer, Casadei was indicted in October 2011 on a charge of conspiring with more than 180 U.S. clients and others at the bank to hide at least $600 million from the IRS. A Swiss resident, he hasn’t appeared in court in New York.

Fabio Frazzetto: A former client adviser at Julius Baer, he was indicted with Casadei in October 2011 on a charge of conspiring with more than 180 U.S. clients and others at the bank to hide at least $600 million from the IRS. A Swiss resident, he hasn’t appeared in court in New York.

Josef Beck: An independent financial adviser, he was indicted in March 2012 on a charge of conspiring to help U.S. clients conceal $129 million from the IRS. A Swiss resident, he hasn’t appeared in court in New York.

Hans Thomann: An independent financial adviser, he was indicted with Beck in March 2012 on a charge of conspiring to help U.S. clients conceal $138 million from the IRS. A Swiss resident, he hasn’t appeared in court in New York.

Michael Berlinka: He was a Wegelin banker indicted in January 2012 on a charge of conspiring to help U.S. clients hide more than $1.2 billion from the IRS. A Swiss resident, he hasn’t appeared in court in New York.

Urs Frei: He was a Wegelin banker who was indicted in January 2012 on a charge of conspiring to help U.S. clients hide more than $1.2 billion from the IRS. A Swiss resident, he hasn’t appeared in court in New York.

Roger Keller: He was a Wegelin banker who was indicted in January 2012 on a charge of conspiring to help U.S. clients hide more than $1.2 billion from the IRS. A Swiss resident, he hasn’t appeared in court in New York.

Edgar Paltzer: A Swiss lawyer, he pleaded guilty on Aug. 16 in New York to conspiring for more than a decade to help U.S. client hide millions of dollars from the IRS. He admitted that from 2000 to 2012, he acted as a financial intermediary. Paltzer is cooperating with U.S. authorities.

Stefan Buck: The head of private banking at Bank Frey & Co., he was indicted along with Paltzer and accused of conspiring to help U.S. clients use offshore accounts to hide millions of dollars from the IRS. A Swiss resident, he hasn’t appeared in court in New York.

Stephan Fellmann: A ZKB banker, he was indicted in December 2012 with Huppi and Reist on a charge of conspiring with U.S. clients and others to hide more than $420 million in offshore accounts from the IRS. Fellmann has not responded in court in New York.

Otto Huppi: A former ZKB banker, he was indicted in December 2012 with Fellmann and Reist on a charge of conspiring with U.S. clients and others to hide more than $420 million in offshore accounts from the IRS. He hasn’t responded in court in New York.

Christof Reist: A former ZKB banker, he was indicted in December 2012 with Fellmann and Huppi on a charge of conspiring with U.S. clients and others to hide more than $420 million in offshore accounts from the IRS. Reist hasn’t responded in court in New York.

Michael Little: A British lawyer, he was arrested in May 2012 and charged with helping members of the Seggerman family (see Clients below) use a UBS account and other foreign accounts to hide at least $10 million. He faces trial in New York.

David Kalai: The founder and chief executive officer of United Revenue Service Inc., a U.S. tax-preparation service, he was charged in June 2012 with helping clients avoid taxes by setting up undeclared accounts at Luxembourg and Swiss branches of Israeli banks. He faces trial in Los Angeles.

Nadav Kalai: The president of United Revenue Service, he was charged in June 2012 with helping clients avoid taxes by setting up undeclared accounts at Luxembourg and Swiss branches of Israeli banks. He faces trial in Los Angeles. He is the son of David Kalai.

David Almog: The head of the New York branch of United Revenue Service, he was charged with David and Nadav Kalai in June 2012 with helping clients avoid taxes by setting up undeclared accounts at Luxembourg and Swiss branches of Israeli banks. He faces trial in Los Angeles.

Clients:

Harry Abrahamsen: A New Jersey businessman, he pleaded guilty in April 2010 in Newark, New Jersey, to failing to file an FBAR for a UBS account that had nearly $800,000. He was sentenced in May 2011 to three years of probation, including one year of home confinement, and fined $15,000. He agreed to pay back taxes, interest and penalties of more than $600,000.

Lucille Abrahamsen Jackson: The daughter of Harry Abrahamsen, she pleaded guilty in Newark in November 2010 to filing a false tax return and failing to file an FBAR for a UBS account valued as high as $759,376. She was sentenced in May 2011 to one year of probation and paid an FBAR penalty of $379,688.

Arvind Ahuja: A neurosurgeon from Greendale, Wisconsin, he was found guilty in August 2012 of failing to declare an HSBC India account valued at $8.7 million. Jurors in Milwaukee convicted him of filing a false tax return and failing to file an FBAR. He was sentenced on Feb. 1 to three years of probation and fined $350,000. Both Ahuja and prosecutors filed notices of appeal.

Jack Barouh: The former owner of a watch company sold to Fossil Inc. for about $50 million, he pleaded guilty in February 2010 to failing to disclose about $10 million at UBS. He was sentenced in Miami in April 2010 to 10 months in prison and fined $5,000.

Christopher B. Berg: A former UBS client, he pleaded guilty on Jan. 30 to failing to file an FBAR to disclose his Swiss account. A self-employed marketing consultant, he admitted to depositing $642,070 in compensation in his UBS account from 2001 to 2005. He awaits sentencing in San Jose.

Josephine Bhasin: A resident of Huntington, New York, she pleaded guilty in April 2011 to filing a false tax return that failed to report an HSBC India account worth $8.3 million. She was sentenced on March 8 in Central Islip, New York, to two years of probation, given three months of home detention, fined $30,000, and ordered to perform 150 hours of community service.

Michael Canale: A retired U.S. Army surgeon, he pleaded guilty on Dec. 21 to failing to disclose accounts at UBS and Wegelin that held as much as $1.5 million. Canale was sentenced on April 25 to six months in prison, fined $100,000, and ordered to pay $216,407 in restitution. He also must do 400 hours of community service. He was a client of Beda Singenberger and Hans Thomann.

Jeffrey Chatfield: A California consultant who advised private companies seeking to go public, Chatfield pleaded guilty in November 2010 to failing to file FBARs and declare accounts at Credit Suisse and UBS, where he once had assets of more than $900,000. He was sentenced in March 2011 to three years of probation and ordered to pay a civil penalty of $96,269.

Jeffrey Chernick: A New York toy salesman, he pleaded guilty in July 2009 to filing a false tax return that hid $8 million at UBS. Chernick implicated four others in detailing a $45,000 bribe paid to a Swiss government official. In October 2009, he was sentenced in Fort Lauderdale to three months in prison. The judge later reduced his term to one month. He was 70 at the time of sentencing.

Rakesh Chitkara: A Marlboro, New Jersey man, he pleaded guilty on March 21 to filing a false tax return that failed to disclose two UBS accounts. He agreed to pay about $27,000 in back taxes and an FBAR penalty of $839,885. He was sentenced on Oct. 10 in Trenton to one year of probation and fined $15,000.

Roberto Cittadini: A former sales manager at Boeing Co., the resident of Bellevue, Washington, pleaded guilty in October 2009 to failing to file an FBAR and filing a false tax return that hid income on $1.86 million at UBS. He was sentenced in Seattle in January 2010 to one year of probation, including six months of home confinement and 200 hours of community service. He was fined $10,000 and paid $17,985 in restitution.

Richard Chong: A San Francisco resident, he pleaded guilty on Sept. 6 to filing false tax returns that failed to disclose multiple foreign bank accounts, including at LGT Group, the bank owned by Liechtenstein’s princely family. He awaits sentencing in San Francisco.

Aaron Cohen: A businessman from Encino, California, Cohen pleaded guilty Aug. 29 to using two Tel Aviv banks to hide as much as $3.45 million from the IRS. He went to the Los Angeles branches of both banks to obtain back-to-back loans secured by accounts he set up offshore and didn’t declare to the IRS. He awaits sentencing in Los Angeles.

Mary Estelle Curran: A widow from Palm Beach, Florida, she pleaded guilty in January to failing to disclose $43 million at UBS. She paid a $21.6 million FBAR penalty. She was sentenced on April 26 to a year of probation by a judge who revoked it immediately. The judge in West Palm Beach said it was a “tragic situation” and the government should join her in seeking a presidential pardon. She was 79 at the time of sentencing.

Vaibhav Dahake: A New Jersey businessman, he pleaded guilty in April 2011 to conspiring with five HSBC bankers to hide his Indian accounts from the IRS. He admitted to conspiring with two bankers in New York, one in Fremont, California, and two in Thane, India. On May 22, Dahake was sentenced to one year of probation by a judge in Trenton, New Jersey, who said his cooperation with prosecutors was “virtually unparalleled.”

Ashvin Desai: The owner of a medical device company, he was indicted in November 2011 on charges of filing false tax returns and failing to file FBARs. Prosecutors said at the time he had undeclared accounts of $8.8 million at HSBC India. Desai was convicted at trial on Oct. 2 in San Jose, California.

Arthur Joel Eisenberg: A Seattle resident who founded a local telephone service provider, he pleaded guilty in December 2010 to filing a false tax return that failed to disclose UBS accounts that prosecutors said held as much as $4.2 million. In March 2011, he was sentenced in Seattle to three years of probation and fined $25,000. He also paid an FBAR penalty of $2.1 million. He was 76 at the time of sentencing.

Michael C. Francis: A resident of Big Bear, California, he pleaded guilty in October 2012 to hiding accounts at UBS and HSBC that held as much as $896,158 from the IRS. On June 17, he was sentenced in Los Angeles to three years of probation, including six months of home detention, and fined $4,000. He agreed to pay an FBAR penalty of $448,000.

David Leon Fredrick and Patricia Lynn Hough: A married couple who built two medical schools in the Caribbean, they were indicted on charges of using undeclared accounts at UBS and other foreign banks to hide more than $35 million in assets and income. Prosecutors said they used undeclared funds to buy an airplane, two homes in North Carolina, and a condominium in Sarasota, Florida. Hough, 67, a psychiatrist, was convicted Oct. 24 in Fort Myers, Florida, of conspiring to defraud the IRS and filing false returns from 2005 to 2008. Fredrick is a fugitive.

Anton Ginzburg: A New York podiatrist, he pleaded guilty in July 2011 to failing to file an FBAR for a UBS account with $3.11 million. He agreed to pay a civil penalty of $1.56 million. Ginzburg was sentenced in Brooklyn, New York, on April 9 to five years of probation and fined $25,000.

Bernard Goldstein: A resident of Carlsbad, California, who exports oil pipeline products to Russia, he was indicted in November 2010 on charges of conspiracy, filing false tax returns and failing to file FBARs. Prosecutors said his UBS account held more than $2.5 million in 2003. He hasn’t responded to the charges in San Diego.

Humberto Gomez: A Miami Lakes businessman who sold automobile parts and stamped metal, he pleaded guilty in May 2012 to filing a false tax return that failed to disclose a UBS account that held as much as $1.4 million. He was sentenced in July 2012 in Miami to three years of probation and ordered to pay restitution of $10,748.

Robert E. Greeley: A San Francisco man who managed the investment of employee benefit funds at Hewlett-Packard Co., he pleaded guilty in August 2011 to filing a false return that hid more than $13 million at UBS. Greeley, who was a client of former UBS banker Renzo Gadola, paid more than $6.9 million in FBAR penalties. He was sentenced in November 2011 to three years of probation including six months of home detention, fined $3,000 and paid $16,689 in restitution. He was 79 at sentencing.

Sameer Gupta: The co-owner of a wholesale adult paraphernalia business, he was an HBSC client who pleaded guilty to evading taxes on $1.2 million in income and using an Indian account to hide money. Gupta was sentenced on July 9 in Newark to 19 months in prison and fined $20,000. He paid an FBAR penalty of $259,045.

Edward Gurary: The former chief executive officer of Dighton Capital Management, he pleaded guilty in March 2011 to hiding accounts at UBS and Credit Suisse from the IRS. His UBS account held as much as $947,000. Gurary, who is cooperating with prosecutors, awaits sentencing in Cleveland.

Moshe Handelsman: A businessman from Saratoga, California, he pleaded guilty on July 17 in San Jose to concealing accounts at an Israeli bank on his tax return. Handelsman sent $1.8 million to the account from 2003 to 2008, and he repatriated the money through a second Israeli account, prosecutors said. He awaits sentencing.

Kenneth Heller: A disbarred maritime attorney, he pleaded guilty in June 2011 to hiding more than $26.4 million at UBS and Wegelin. Heller, who admitted to tax evasion, paid $9.8 million in civil penalties. He opened a UBS account in 2005 and moved $26.4 million into it, the U.S. said. After learning in 2008 that UBS might disclose account holders, he moved funds to Wegelin. He was sentenced in New York in January 2012 to 45 days in prison and fined $180,000. He was 82 when sentenced.

Federico Hernandez: A financial adviser who ran 2020 Emerging Inc., he pleaded guilty in April 2010 in New York to hiding UBS accounts once valued at $8.8 million. He was sentenced in September 2010 to a year in prison and six months of home confinement, fined $4,000 and paid $84,423 in restitution to the IRS. He paid an FBAR penalty of $4.4 million. He also pleaded guilty to New York state tax charges and was fined $25,000.

Lothar Hoess: A resident of Hollis, New Hampshire, he pleaded guilty in November 2011 to failing to file FBARs for a UBS account that held as much as $2.74 million. Hoess, who owned an Irish corporation that sells office supplies and equipment, was sentenced in March 2012 to three years of probation, including eight months of home confinement and fined $10,000. He paid $3.4 million in back taxes, fines and penalties.

Juergen Homann: A New Jersey businessman, Homann admitted in September 2009 in Newark that he failed to file an FBAR to disclose a UBS account with as much as $6.1 million. He was sentenced in January 2010 to five years of probation and fined $60,000. He paid an FBAR penalty of $3.08 million.

Alexei Iazlovsky: A businessman from Potomac, Maryland, who produces documentaries for Russian television, Iazlovsky pleaded guilty in Los Angeles on July 1. He admitted diverting $2.6 million to an undeclared Luxembourg account of an Israeli bank. He awaits sentencing. He was a client of David and Nadav Kalai.

Guity Kashfi: A Los Angeles businesswoman, she pleaded guilty May 21 to using accounts at Bank Leumi and Mizrahi Tefahot to hide as much as $2.5 million from the IRS. Kashfi went to the Los Angeles branches of both banks to obtain back-to-back loans secured by accounts she set up offshore. She awaits sentencing in Los Angeles.

Stephen M. Kerr: An Arizona businessman who owned the venture capital firm CCN Worldwide Inc., he was convicted April 11 by jurors of failing to disclose millions of dollars in assets at UBS and Pitcet & Cie. Prosecutors said attorney Christopher Rusch helped him set up the secret accounts and use $2 million to help buy a golf course in Erie, Colorado. Kerr was sentenced in Phoenix on Sept. 25 to 10 months in prison and fined $10,000.

Pius Kampfen: A former Julius Baer banker, he pleaded guilty on June 28 in San Francisco to failing to tell U.S. authorities about accounts valued as high as $2.93 million. Kampfen, an international banker for 40 years, was sentenced Oct. 4 to two years of probation with six months of home detention and fined $20,000. He agreed to pay an FBAR penalty of $1.47 million.

John McCarthy: A California businessman, he pleaded guilty in Los Angeles in October 2009 to failing to file an FBAR for a UBS account with more than $1 million skimmed from his business. He was sentenced in March 2010 to three years of probation, including six months of home detention, 300 hours of community service and a $25,000 fine.

Robert Moran: A Florida yacht broker, he pleaded guilty in Fort Lauderdale in April 2009 to filing a tax return that failed to disclose $3.4 million at UBS. He was sentenced in November 2009 to two months in prison and five months of home detention. He paid a $1.89 million civil penalty.

Igor Olenicoff: A billionaire real-estate developer, he pleaded guilty in December 2007 in Santa Ana, California, to filing a false tax return. He failed to declare accounts at UBS, where he once had $200 million. Olenicoff received two years of probation and paid $52 million in back taxes, interest and penalties.

Michael Quiel: An Arizona businessman who owned the venture capital firm Legend Advisory Corp., he was convicted April 11 of failing to disclose millions of dollars in assets that he hid through secret Swiss accounts at UBS and Pictet & Cie. Prosecutors said attorney Christopher Rusch helped him set up secret accounts and transfer money to the U.S. He was sentenced in Phoenix on Sept. 25 to 10 months in prison and fined $10,000.

Luis Quintero: A wholesale perfume importer from Miami Beach, he pleaded guilty in April 2012 to failing to disclose a UBS account that held $4 million. He was sentenced in July 2012 to four months in prison, fined $20,000 and paid a $2 million FBAR penalty.

Michael Reiss: A cancer researcher, he pleaded guilty in August 2011 in New York to failing to file FBARs and hiding millions of dollars at UBS and other Swiss banks. His account was valued at $2.59 million in 2008. He paid an FBAR penalty of more than $1.2 million. In January 2012, he was sentenced to one day in jail and three years’ probation, including eight months in a halfway house. He was ordered to pay restitution of $458,550.

Sean and Nadia Roberts: A married couple from Tehachapi, California, they operated a school for test pilots and pleaded guilty in June 2011 to filing a false tax return that failed to disclose accounts at UBS and the Swiss branch of a Liechtenstein bank. They also admitted having undeclared accounts in South Africa and New Zealand. Each was sentenced in Fresno, California, in July 2012 to a year and a day in prison and ordered to pay $709,675 in restitution to the IRS. They paid FBAR penalties of $2.5 million. Sean Roberts was 77 at the time of sentencing.

Jules Robbins: A retired watch distributor from Jericho, New York, he pleaded guilty in April 2010 in New York, admitting he failed to declare a UBS account with $42 million in 2007. Robbins was sentenced in September 2010 to a year of probation. He paid a $20.8 million civil penalty and a $2,000 fine. He was 84 when he was sentenced.

Wolfgang Roessel: A former client of UBS and Wegelin, he pleaded guilty in May 2012 to failing to report more than $11 million in Swiss accounts. He ran a business that rented and serviced motion picture equipment. He was sentenced in Fort Lauderdale in October 2012 to three years of probation, including eight months of home confinement, and fined $10,000. He paid $6.5 in back taxes and an FBAR penalty. He was 71 at the time of sentencing.

Steven Michael Rubinstein: A Florida accountant who worked at an international yacht company, he pleaded guilty in June 2009 to filing a tax return that failed to disclose UBS accounts with at least $7 million. He was sentenced in Miami in October 2009 to three years of probation, including 12 months of home detention, and fined $40,000.

Gregory Rudolph: A resident of Brookline, Massachusetts, he pleaded guilty in February 2011 in Boston to failing to file FBARs on a UBS account with at least $1.5 million. He agreed to pay a civil penalty of $980,065 and was sentenced in November 2011 to one year of probation, including a month of home confinement, and fined $3,000.

Christopher Rusch: A former attorney from San Diego, he was indicted on charges that he helped Kerr and Quiel hide millions of dollars from the IRS. Rusch was arrested in January 2012 in Miami after he was removed from Panama by Panamanian authorities at the request of the U.S. He pleaded guilty on Feb. 6 and testified at trial against Kerr and Quiel, who were convicted. Rusch awaits sentencing in Phoenix.

Peter Schober: A Boston resident in the investment management business, he pleaded guilty in November 2010 to failing to file an FBAR that disclosed UBS account that held at least $1 million. He was sentenced in October 2011 in Boston to one month in prison and six months of probation, including two months of home confinement. He was fined $3,000 and agreed to pay a civil penalty of $777,986 and restitution of $77,870.

Michael F. Schiavo: A Boston venture capitalist, he pleaded guilty in June 2011 to failing to file an FBAR that disclosed an account at HSBC Bank Bermuda. He admitted he didn’t declare taxable income from a venture capital investment that involved Peter Schober, a business partner. Schiavo, who agreed to a civil penalty of $76,283, was sentenced in Boston in May 2012 to one year of probation, including one month of home confinement.

Suzanne Seggerman: A daughter of Harry Seggerman, a New York businessman who left a $24 million estate when he died in 2001, she pleaded guilty in October 2010 to conspiracy and two other tax counts for hiding some of her inheritance in a UBS account in Switzerland. She awaits sentencing in New York.

Edmund John Seggerman: A son of Harry Seggerman, he pleaded guilty on March 21 to conspiracy and two other tax counts for hiding some of his inheritance in Swiss accounts. He awaits sentencing in New York.

Henry Seggerman: A son of Harry Seggerman, he pleaded guilty on Aug. 28 to conspiracy and two other tax counts for hiding some of his inheritance in Swiss accounts. He awaits sentencing in New York.

Yvonne Seggerman: A daughter of Harry Seggerman, she pleaded guilty on March 14 to conspiracy and two other tax counts for hiding some of her inheritance in Swiss accounts. She awaits sentencing in New York.

Sanjay Sethi: A New Jersey man who owns SanVision Technology Inc., he pleaded guilty on Jan. 7 to conspiring with HSBC bankers in New York, London and Geneva to hide as much as $4.7 million through undeclared Swiss and Indian accounts. He agreed to pay a $2.37 million FBAR penalty. He awaits sentencing in Newark.

Andrew Silva: A Virginia surgeon, he pleaded guilty in February 2010 to conspiring with an HSBC banker and a Zurich attorney to hide an account from the IRS and smuggle more than $200,000 in cash to the U.S. Silva was sentenced in Alexandria in June 2010 to two years’ probation, including four months of home detention, fined $20,000, forfeited $211,200 and paid $16,484 in back taxes.

Zvi Sperling: A resident of Beverly Hills, California, who co-owns a wholesale goods company, he pleaded guilty March 29 to using Bank Leumi and Mizrahi Tefahot to hide as much as $4 million from the IRS. He used back-to-back loans secured by undeclared offshore accounts. He awaits sentencing in Los Angeles.

Shmuel Sternfeld: A resident of Tel Aviv, he opened a UBS account in 2004 in the name of a Hong Kong shell corporation, prosecutors said in an April 2010 indictment. Sternfeld transferred money to buy a condominium in Florida and moved funds to an account in the Czech Republic, prosecutors said. His account was valued at $2.9 million in 2005. He hasn’t responded to the charges in New York.

Peter Troost: The owner of a company which designs and sells cemetery monuments and gravestones, he pleaded guilty on March 14 to tax evasion for hiding a UBS account that held as much as $6.5 million. Troost, of Skokie, Illinois, was sentenced in Chicago on July 17 to one year and one day in prison, fined $32,500, and ordered to pay $1.04 million in restitution. He paid an FBAR penalty of $3.25 million. He was 78 at sentencing.

Sybil Nancy Upham: A New York resident, she was charged in April 2010 with hiding UBS accounts worth more than $11 million in 2007 and later moving $8.5 million to a Liechtenstein bank. She pleaded guilty in November 2010 to filing false tax returns and conspiring to defraud the IRS in various ways, including by smuggling cash into the U.S. from Europe. On April 10, Upham was sentenced in New York to three years of probation and fined $30,000. She was 72 when charged.

Samuel Phineas Upham: The son of Sybil Nancy Upham, he was indicted in October 2010 on charges that he helped his mother hide more than $11 million through a UBS account. He also was charged with smuggling $450,000 in cash from UBS’s offices in Zurich to the U.S. In May 2012, U.S. Attorney Preet Bharara dropped the entire criminal case, saying that pursuing it “would not be in the interests of justice.”

Ernest Vogliano: A New York restaurateur, he pleaded guilty in December 2010 to filing false tax returns that hid $4.9 million at UBS. He paid a civil penalty of more than $940,000. Vogliano was sentenced in April 2011 to two years of probation and fined $10,000. He was 80 at the time of sentencing.

Jacques Wajsfelner: A retired real estate and advertising executive, he pleaded guilty in August 2012 to hiding $5.7 million in Swiss accounts at Credit Suisse and Wegelin. He was sentenced in New York on March 5 to six months of probation, including three months of home confinement. He was 83 at the time of sentencing.

Richard Werdiger: A diamond and jewelry seller, he pleaded guilty in March 2011 in New York to hiding more than $7.1 million at UBS. Prosecutors said that from 1986 to 2000, he opened UBS accounts through sham entities in Panama and Liechtenstein. He was sentenced in November 2011 to one year and one day in prison, fined $50,000 and paid a civil penalty of $3.84 million.

Paul Zabczuk: A businessman from The Woodlands, Texas, Zabczuk pleaded guilty in Fort Lauderdale in April 2010 to charges that he filed a false tax return and didn’t disclose his UBS account. He was sentenced in July 2010 to three years of probation, including one year of home detention, and fined $2,000.

Leonid Zaltsberg: A former UBS client who helped lead his Ukrainian soccer team to six Soviet championships, he pleaded guilty in July 2010 in Newark to failing to tell U.S. authorities about $2.6 million in an offshore account. He was sentenced in December 2010 to four years of probation, including 12 months of home confinement, and fined $3,000. He paid a $1.3 million FBAR penalty. He was 76 at the time of sentencing.

Amir Zavieh: A former UBS client, he was charged in November 2011 with hiding at least $900,000 from the IRS. Zavieh, a San Francisco resident, conspired with five others, including former UBS bankers Renzo Gadola and Martin Lack, prosecutors charged. He transferred the account from UBS to a Swiss cantonal bank in 2009, prosecutors charged. Zavieh was indicted in Fort Lauderdale, and the case was transferred to San Francisco, where he awaits trial.

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

To contact the editor responsible for this story: Michael Hytha at mhytha@bloomberg.net.

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