A federal judge has directed the Internal Revenue Service to issue a summons requiring the Swiss bank UBS to produce information about U.S. taxpayers who were trying to evade U.S. income taxes by holding accounts at other Swiss banks that did business with UBS.

U.S. District Judge William H. Pauley III entered an order Monday authorizing the IRS to require UBS to produce records on U.S. taxpayers with accounts at the Swiss bank Wegelin & Co. and other Swiss banks that used Wegelin’s United States correspondent account at UBS. The judge’s order would enable U.S. authorities to determine the identity of the U.S. taxpayers who hold or held interests in financial accounts at Wegelin and other Swiss financial institutions that used Wegelin’s UBS account.

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