FBI Seeks Nakhle Nader on Four Federal Income Tax Evasion Charges
Lebanese Businessman Wanted Following Federal Tax Investigation in Ohio
Nakhle Nader is wanted by the Federal Bureau of Investigation on four federal counts of income tax evasion stemming from his business activities in Cuyahoga County, Ohio. Federal authorities state that Nader attempted to evade income taxes by preparing and submitting four false and fraudulent individual income tax returns covering the calendar years 2012 through 2015. A federal arrest warrant was issued for Nader on September 26, 2019, by the United States District Court for the Northern District of Ohio in Cleveland.
The FBI states that Nader resides in Lebanon and may travel to Cyprus and France. He was born in Batroun, Lebanon, and is known to speak Arabic and English. Nader is also identified as an associate of George Nakhle Ajaltouni, who is separately wanted by the FBI.
Three Ohio Liquor Stores at the Center of the Investigation
From approximately October 2013 through September 2016, Nader owned and managed the daily operations of three liquor stores in Cuyahoga County, Ohio. Although authorities state that Nader controlled the businesses, their legal ownership was placed in the names of various relatives acting as nominees. The business arrangements became an important component of the federal investigation into Nader's income and tax filings.
Investigators examined the money generated by the businesses and compared Nader's financial activity with the information reported to the Internal Revenue Service. Federal authorities state that several sources of additional income were not disclosed to his tax preparer. Investigators also focused on debt forgiveness Nader received in 2013 and his repeated use of business funds to pay personal expenses.
Four Federal Tax Returns Under Investigation
The federal case covers Nader's United States individual income tax returns for 2012, 2013, 2014, and 2015. Authorities state that Nader underreported his personal income on those returns, resulting in additional taxes being owed to the federal government. The investigation ultimately resulted in four separate counts of income tax evasion.
The government's case involves more than a single disputed source of income. Federal authorities state that information concerning additional income, debt forgiveness, and personal expenses paid using business money was withheld from the individual responsible for preparing Nader's tax returns. Investigators also examined the relationship between Nader and the relatives whose names appeared as the legal owners of the liquor stores he operated.
Business Money Used for Personal Expenses
One component of the investigation concerns Nader's repeated use of business money to cover personal expenses. When money belonging to a business is used for an owner's personal benefit, those transactions can become important when determining the individual's taxable income. Authorities state that information about these payments was not properly disclosed to Nader's tax preparer.
Investigators also identified debt forgiveness received by Nader during 2013. Certain canceled or forgiven debts can be treated as taxable income under federal law, depending on the circumstances, making the information relevant to the preparation of an accurate income tax return. Federal authorities concluded that Nader underreported his personal income and owed additional taxes to the IRS.
Businesses Placed in the Names of Relatives
Authorities state that Nader placed the legal ownership of his three Cuyahoga County liquor stores in the names of various relatives while continuing to own and manage their daily operations. Nominee ownership arrangements can complicate efforts to determine who actually controls a business and receives the financial benefits generated by it. Investigators examined these arrangements as part of the broader investigation into Nader's finances.
The alleged conduct occurred in the Northern District of Ohio and elsewhere over several years. Investigators connected the operation of the liquor stores with Nader's personal financial activity and the information reported on his federal tax returns. The investigation eventually resulted in prosecutors pursuing four counts of income tax evasion.
Federal Arrest Warrant Issued in Cleveland
On September 26, 2019, a federal arrest warrant was issued for Nakhle Nader in the United States District Court for the Northern District of Ohio in Cleveland. The warrant followed the filing of four federal income tax evasion charges. Nader remains wanted years after the warrant was issued.
His case remains listed among the FBI's current white-collar crime fugitives. The FBI's Cleveland Field Office is responsible for his wanted notice and continues to seek information concerning his whereabouts. Wanted materials for Nader have also been made available in several languages because of his international connections.
Who Is Nakhle Nader?
Nakhle Nader was born on June 3, 1971, in Batroun, Lebanon, and is a Lebanese national. The FBI describes him as approximately 6 feet 1 inch tall and weighing about 180 pounds, with a slim build, brown hair, and brown eyes. Authorities state that he speaks both Arabic and English.
Nader has been associated with numerous alternate names, including Mike Nader, Michael Anwar Nader, Mike Anwar Nader, Nakhle Anwar Nader, Nick Nader, and several variations of his legal name. The names "Mike" and "Michael" have also been associated with him. These alternate identities may be important because someone who encounters Nader outside the United States may know him by a different name.
Distinguishing Marks
Federal authorities have published several distinguishing physical characteristics that may assist in identifying Nader. His FBI wanted information states that he has a tattoo of Hassan Nasrallah on his abdomen and may have additional tattoos on his right arm. He may also have scars on his abdomen, right hand, and right finger.
These characteristics can become particularly useful in a long-running fugitive investigation because a person's appearance can change significantly over time. Hair, weight, facial hair, and clothing may differ from older photographs, while permanent scars and tattoos can provide additional identifying information. Authorities have released multiple photographs alongside these details to assist with identification.
Nader Resides in Lebanon
The FBI states that Nader resides in Lebanon and may travel to Cyprus and France. His connection to Lebanon is particularly significant because he was born in Batroun and is believed to maintain business interests there. The international nature of his whereabouts has expanded the search far beyond Ohio, where the underlying federal tax investigation originated.
Authorities believe Nader owns two restaurants in Batroun, Lebanon. One of the establishments identified in his federal wanted information is Cheers Cousin Mike. His business and personal connections in Lebanon provide investigators with additional information concerning areas where he may live, work, or maintain relationships.
Connection to George Nakhle Ajaltouni
The FBI identifies Nader as an associate of George Nakhle Ajaltouni, another individual wanted by federal authorities. Ajaltouni is wanted in a separate federal investigation and is also believed to reside in Lebanon. Authorities state that Ajaltouni may travel to Cyprus and France, the same countries identified as possible travel destinations for Nader.
Ajaltouni's criminal case is separate from the income tax charges pending against Nader. The FBI nevertheless specifically identifies the connection between the two men in its wanted information. Both fugitives are connected to the FBI's Cleveland Field Office, and both have international ties that extend between the United States and Lebanon.
An International Fugitive Investigation
Nader's federal arrest warrant has remained outstanding since September 2019. What began as an investigation involving liquor stores, personal income, and federal tax returns in Ohio has developed into an international effort to locate a fugitive believed to reside thousands of miles away. International fugitive investigations can require cooperation between American authorities and law-enforcement agencies in other countries.
The FBI continues to distribute Nader's photographs, aliases, physical characteristics, identifying marks, and known geographic connections. These details can help individuals who encounter him determine whether the person they know may be the individual named in the federal warrant. Information concerning his residences, businesses, travel, associates, or current location could be significant to investigators.
Understanding the Tax Evasion Charges
Federal income tax evasion cases generally focus on deliberate attempts to avoid taxes that are legally owed rather than simple accounting mistakes. Investigators may examine tax returns, banking information, business records, ownership documents, expenditures, and other financial records when determining whether income was intentionally concealed. The investigation into Nader included several of these elements.
The allegations against Nader involve four years of federal income tax returns and multiple sources of financial information. Authorities state that additional income was withheld from his tax preparer, business money was repeatedly used for personal expenses, and debt forgiveness received in 2013 was not properly disclosed. The government also alleges that he placed businesses he controlled into the names of relatives acting as nominees.
Years Outside United States Custody
More than six years have passed since the federal arrest warrant for Nader was issued in September 2019. His continued residence outside the United States creates additional challenges for investigators seeking to bring him before the federal court where the charges are pending. The legal process for returning an international fugitive can depend on the country where the individual is located and the applicable agreements between governments.
The passage of time does not by itself eliminate an outstanding federal arrest warrant. Authorities can continue seeking a fugitive years after charges are filed, particularly when the person's location becomes known or international travel places the individual within reach of cooperating law-enforcement agencies. Nader therefore remains subject to the federal warrant while the charges against him remain unresolved.
Nader Remains Wanted
Nakhle Nader remains wanted on four federal counts of income tax evasion. The charges stem from allegations involving false tax returns, undisclosed sources of income, debt forgiveness, personal expenses paid using business money, and the operation of three Cuyahoga County liquor stores that were legally placed in the names of relatives. His federal arrest warrant was issued in Cleveland on September 26, 2019.
Nader resides in Lebanon and may travel to Cyprus and France, according to the FBI. Anyone with information concerning his whereabouts should provide that information directly to appropriate law-enforcement authorities or contact the nearest American Embassy or Consulate if outside the United States. Members of the public should not attempt to confront, follow, detain, or apprehend a wanted individual.
