U.S. Court Upholds Summons and Enforcement of Mexican Tax Request, Strengthening Validity of TIEA Procedures

On May 11, 1993, the U.S. District Court for the Southern District of Texas, Brownsville Division, in a decision by Fileman B. Vela, upheld an IRS summons to obtain U.S. bank documents under the Mexico-U.S. tax Information Exchange Agreement. The competent authority from Mexico had requested information under the TIEA in order to determine tax liability of a Mexican citizen under Mexican tax law…[more]