Snipes has played the lead role in three Blade movies

The 44-year-old star of Demolition Man and Blade is accused of failing to file tax returns and falsely claiming nearly $12m (�6.4m) in refunds.

Prosecutors say he faces up to 16 years in jail if found guilty.

Mr Snipes' former accountant has already surrendered to authorities, but the actor's whereabouts are unknown.

His spokesman was not immediately available for comment.

Fraudulent returns

The charges allege Mr Snipes failed to file tax returns between 1999 and 2004, and conspired with two men to defraud the Internal Revenue Service (IRS), which collects taxes in the US.

Prosecutors say Eddie Kahn and Douglas Rosile, both from Florida, attempted to make it look like the actor had no liability for income tax.

The actor has not yet been located, said US Attorney Paul Perez

Mr Kahn's firm, American Rights Litigators, is said to have fraudulently argued that US citizens could only be taxed on income earned overseas.

Mr Rosile, who was an accountant for the firm, is accused of illegally preparing tax returns for Mr Snipes on this basis.

He has surrendered to authorities while Mr Kahn is believed to be in Panama.

Screen career

Mr Snipes, who was born in Orlando, Florida, has been a Hollywood actor for 20 years.

His first role was in Goldie Hawn's 1986 American football comedy, Wildcats, and he later appeared in the video for Michael Jackson's Bad, which was directed by Martin Scorsese.

The actor also appeared in hit films such as White Men Can't Jump, New Jack City and the Blade trilogy.