BEVERLY HILLS—Plastic surgeon Dr. Marc Edward Mani was sentenced to prison on Monday, September 17, for failing to report foreign income to the Internal Revenue Service. Mani earned a total income of $1.28 million while working in Dubai, which he did not report.

Mani, 50, was named one of the country’s top 10 leading plastic surgeon by Forbes magazine. He was sentenced by U.S. District Judge R. Gary Klausner to one year of prison time, as well as one year of supervised release after the completion of his jail sentencing. Judge Klausner stated in court, “This was particularly brazen tax crime of which Dr. Mani was warned on several occasions.”

In July 2017, Mani pleased guilty of failing to file a foreign bank account and financial account report for the 2012 and 2013 tax years. Mani admitted that he failed to report his federal income tax returns and his earnings made in Dubai through the years of 2012 to 2014.

In 2011, Mani started traveling to Dubai to perform plastic surgery at a medical center. His accountant knew of Mani’s foreign income and told him he needed to report it to the IRS. By law, U.S. citizens are required to report foreign income of over $10,000 to the United States Department of Treasury. In 2012, Mani opened a bank account in Dubai and began depositing his earnings. By 2013, he had over $400,000 in foreign currency in his account.

Before being taken into custody, Mani apologized for his crimes and stated, “It shakes me to the core and I know I will be atoning for this crime for the rest of my life.”

The United States Department of Justice notes on its website that United States citizens who have an interest in or authority over a financial account in a foreign country with assets over $10,000 are required to disclose and report the foreign financial account to the United States Department of Treasury for each year the financial account exists.