A Beverly Hills plastic surgeon who earned nearly $1.3 million while working in Dubai over a three-year period pleaded guilty on July 24 to failing to disclose a foreign bank account to the Internal Revenue Service.

Marc Edward Mani, 49, pleaded guilty to one count of failing to file a foreign bank and financial account report (FBAR) for the 2013 tax year. According to a plea agreement, while working as a plastic surgeon in Beverly Hills, Mani traveled to Dubai in 2011 to perform plastic surgery at a medical center. Mani’s accountant, who was aware that Mani was earning foreign income, informed him that he would be required to report foreign bank accounts under his ownership or control to the IRS.

In 2012, Mani opened a bank account with a financial institution based in Dubai and began depositing income he earned from abroad. By February 2013, Mani’s foreign bank account held more than $400,000. However, Mani failed to file a FBAR to disclose his foreign bank account in 2012 and 2013.

Additionally, Mani failed to report on his federal income tax returns the vast majority of the approximately $1.28 million in foreign income he earned in Dubai in 2012, 2013 and 2014. 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 account exists.

Mani is scheduled to be sentenced on Feb. 5. He faces up to five years in federal prison.

The case was investigated by IRS Criminal Investigation and prosecuted by assistant United States attorneys Charles Parker and James C. Hughes.