WASHINGTON — Billionaire 5-hour Energy entrepreneur Manoj Bhargava maintained allegedly undeclared bank accounts worth hundreds of millions of dollars at the Swiss bank Pictet, according to documents cited by Senate Finance Committee Chairman Ron Wyden, D-Ore., in a letter sent Wednesday to the bank's managing partner in Geneva. The letter, which seeks information as part of an ongoing committee investigation, did not name Bhargava, instead referring to him as "Person 1." But according to a source familiar with the investigation and documents reviewed by CNBC, Bhargava was the account holder at issue. Wyden says he has received documents about an alleged scheme to avoid U.S. taxes on a personal fortune largely built on the sale of the tiny bottles of highly caffeinated liquid at retail points of sale across the country. "According to records reviewed by the Committee, Person 1 h