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

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Saturday, May 1, 1993
Author: 
Bruce Zagaris
Volume: 
9
Issue: 
5
189
Abstract: 
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]