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US court orders IRS summons enforced under US-Mexico income tax treaty

|Treaty Development|United States-Mexico
United States-Mexico

The US District Court for the Western District of Texas has ordered the enforcement of a summons issued by the US Internal Revenue Service (IRS) at the request of the Mexican tax authorities (Bull D S.A. de C.V. v. United States, Docket No. 3:06-cv-00411 (1 May 2007)).

The summons was issued to a US bank (Wells Fargo) pursuant to Art. 27 (Exchange of Information) o…

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