こんにちわ 税理士の木村俊治です。
国際税務ブログの方、すこしおろそかにしていました。
ＵＢＳにマネロンしていた世界の富豪のカネは今どうなってるんでしょうかという質問に答えて
■ ＵＢＳ事件の経緯
２００８年 ７月１日 米国マイアミの巡回裁判所がＩＲＳの”John Doe”Summonsを許可
１１月６日 ＵＢＳ従業員を起訴
２００９年 ２月１８日 ＵＢＳがdeferredprosecution agreement
２月１９日 米司法省”John Doe”Summonsの執行を求めて提訴
４月２日 Ｇ２０ 首脳宣言
８月１９日 米国とスイス政府の間でＵＢＳに関する情報提供要請に関する合意（ＵＢＳＡｇｒｅｅment)
２０１０年 １月２１日 スイス連邦行政裁判所の判決
３月３１日 米国とスイス政府の間の議定書
４月１４日 スイス議会に議案書を提出
６月１７日 スイス議会、国民投票なしで議定書を承認
８月２６日 スイス政府、４４５０件のＵＢＳ口座情報を米国に提供
John Doe(ジョン/ドエ)Summonsとは特定の名前を提示しないで、犯罪を犯している（と思われる）人全員に召喚状を出すことを言います。つまり、あなたたちＵＢＳ預金者のうち、アメリカの法律に違反してカネをためたと考えられる人全部に「ＩＲＳに出頭しなさい」というものです。
□情報交換のある国
租税条約で情報交換を要請できる相手国は次の通りです。国名・条約締結／改定年・根拠条文・（拒否できる場合）・（民間銀行情報の提出もなされる国）・・・したがって、パナマやシンガポール・台湾などは情報交換できないということに？
オーストリア1961 20 条
ニュー・ジーランド1963 14 条
スリランカ1967 16 条
エジプト1968 23 条
デンマーク1968 26 条
ザンビア1970 24 条
アイルランド1974 28 条
スペイン1974 26 条
ブラジル1976 24 条
チェッコスロバキア1977 26 条
イタリア1980 26 条
ハンガリー1980 26 条
フィリピン1980 26 条
ポーランド1980 26 条
インドネシア1982 26 条
スウェーデン1983 25 条
中国1983 26 条
ドイツ1984 26 条
ソ連邦1986 23 条
インド1989 26 条
タイ1990 24 条
バングラデシュ1991 26 条
フィンランド1991 26 条
ブルガリア1991 26 条
ノールウェー1992 26 条
イスラエル1993 26 条
トルコ1993 25 条
カナダ1994 24 条
ヴィエトナム1995 25 条
メキシコ1996 25 条
ルーマニア1996 25 条
南アフリカ1997 25 条
韓国1998 26 条
マレイシア1999 25 条
アメリカ合衆国2003 26条 自国の課税利益不要・銀行保有情報あり・（書簡8）
イギリス2006 26条 不要 あり
フランス2007 26条 不要 あり
オーストラリア2008 28 条 不要 あり （議定書23）
カザフスタン2008 25条 不要 あり
パキスタン2008 26 条
ブルネイ2009 25条 不要 あり
□実施特例法８条の２
租税条約は条約なので、国内法の整備が必要になります。条約の規定で相手国の居住者の
銀行情報を調査する必要が生じた場合、租税条約実施特例法（実特法と略）により具体的な調査方法や調査をしない場合のエクスキューズなどを規定しています。
（相手国等への情報提供）
第八条の二 財務大臣は、相手国等の租税に関する法令を執行する当局（以下この条にお
いて「相手国等税務当局」という。）に対し、当該相手国等との間の租税条約等に定める
ところにより、その職務の遂行に資すると認められる租税に関する情報の提供を行うこ
とができる。ただし、次のいずれかに該当する場合は、この限りでない。
一 当該相手国等税務当局が、我が国が行う当該情報の提供に相当する情報の提供を我が
国に対して行うことができないと認められるとき。
二 我が国がこの条の規定により提供する情報について当該相手国等において秘密の保持
が担保されていないと認められるとき。
三 我が国がこの条の規定により提供する情報が当該相手国等税務当局の職務の遂行に資する目的以外の目的で使用されるおそれがあると認められるとき。
四 当該情報の提供を行うことが我が国の利益を害することとなるおそれがあると認めら
れるとき。
五 当該相手国等から当該情報の提供の要請があつた場合にあつては、当該相手国等税務当局が当該要請に係る情報を入手するために通常用いる手段を用いなかつたと認められ
るとき（当該手段を用いることが著しく困難であると認められるときを除く。）。
□ 民事と刑事の区別
租税条約による情報を自国の税務官が銀行等で調査する場合、それが、行政（税務調査）上の要請に基づくものか、脱税告発などの犯罪捜査としてなされるものなのかは、我が国の税務官（あるいは査察官）の調査方法に差がでます。ですが、行政的調査が将来脱税犯罪として告発されるが、現在はまだ摘発されていない場合、どちらの要請によりその反面調査が行われるのか不明な場合があります。→その分岐点をはっきりさせるため、最高裁まで争われたものもある。現在は、いずれの場合にも我が国の税務官が対応できるよう、実特法に条文を分けて手続きが規定されています。
＊
租税債権の有無を調査するための民事の事案（行政事件）と、租税犯則行為の事実を調査するための刑事事件は、どう区別すべきでしょうか。
OECD モデル租税条約26 条は、いずれの場合についても、情報交換の対象にしています。
これに対し、日本の国内法上は、いずれに当たるかにより、調査手続が異なってきます。すなわち、実特法9 条が行政事件を扱い、同10 条の2 以下が租税犯則事件を扱うのです。この分担は、各個別税法に規定する課税目的の質問検査権と、国税犯則取締法に規定する租税犯則調査のための調査との区別に対応しているのです。
両者を区分するのが、実特法9 条1 項の次の括弧書、すなわち、同項は「当該相手国等の刑事事件の捜査その他当該相手国等の租税に関する法令を執行する当局が行う犯則事件の調査を除く」と定めており、そのような調査については9条の範囲外であるとしています。
そして、同法10 条の2 が、「相手国等の租税に関する法令を執行する当局が行う犯則事件の調査」に必要な情報の提供の要請があった場合につき、手続を定めています。
2003 年3 月の改正で9 条が創設された当時、10 条の2 以下は存在していません。その時点において、ここにいう「刑事事件の捜査」の意義につき、立案担当者は、「当該要請が、刑事責任の追及を明確に意図しつつ、提供された資料等を刑事の脱税事件の捜査・公判のための手続に用いる目的でなされた場合と理解することになるでしょう」と解説されています。
刑事手続の受皿がない法状態のもとで、民事の質問検査権を行使して刑事の訴追資料を入手することに、歯止めをかけていたのです。
この税制改正の後、質問検査権の行使と犯則事件の捜査との関係について、最判平成16 年1 月20 日刑集58 巻1 号26 頁は、次のように判示しました。すなわち、まず、質問検査権は、「犯罪の証拠資料を取得収集し、保全するためなど、犯則事件の調査あるいは捜査のための手段として行使することは許されない。」と。
しかしながら、質問検査権の行使に当たって、「取得収集される証拠資料が後に犯則事件の証拠として利用されることが想定できたとしても、そのことによって直ちに、上記質問又は検査の権限が犯則事件の調査あるいは捜査のための手段として行使されたことにはならない。」というのです。
その後、2006 年3 月の税制改正によって実特法10 条の2 以下が設けられ、現在は、租税犯則事件について国内法上の情報収集手続が存在しています。
そこで、条約相手国から情報提供の要請があった場合に、日本の課税当局がこれを9 条で受け止めるか、それとも10 条の2 で受け止めるかは、国税犯則取締法上の手続がふさわしい事案であるかどうかによって決すべきことになります。（国税庁の判断基準により）。
（外国の）法域によっては民事と刑事の区別が相対的で日本と異なる可能性があるが、この判断は、日本国内で調査を受ける者の手続保証（犯罪捜査のために質問検査権を行使してはならない。）の観点から実質的に（国税庁の判断）なされるべきものと考えます。
ＩＲＳから国税庁へＵＢＳ情報が届いているのは確実です。すでにお近くの税務署からよびだされたひともいます。租税条約の情報交換は、以上のような手続きを踏みます。それ以外にも自発的情報交換と言うのもあります。ま、逃げられないとおもいます。
近頃では民間のサイトでも詳しい（名前が特定された）。
実際、スイスからアメリカ司法省（ＩＲＳにも）に渡った秘密情報は４千件以上あったようですが、裁判まで行って確定しているものが随時、ネットに掲載されています。→下記。
「だれだれは何月何日、これだけの脱税を行い、罰金を払った」と記され、だれだれの刑事判決はその場所をクリックすれば、裁判判決まで到達するというおそろしくも便利なネット技術の利用例ですね。
脱税額はあまり大きなものではなく（数百万ドルクラス）、大物はすでに片付いているんでしょうかね。筆者にもわかりません。 では・・・また、ジュンキサラギ税務小説見てね?
□ＵＢＳ事件で告発された人々（米国）
Offshore Tax-Avoidance and IRS Compliance Efforts
The IRS continues to uncover abusive tax-avoidance schemes involving offshore activity. Find information here pertaining to Union Bank of Switzerland (UBS).
Aug. 19, 2009, Announcement and Documents
IRS to Receive Unprecedented Amount of Information in UBS Agreement (News Release 2009-75)
Excerpts from IRS Commissioner Doug Shulman's Press Remarks
U.S.-Swiss Government Agreement | Declarations | Bank Agreement
UBS Clients
Jan. 14, 2014 ? H. Ty Warner was sentenced to two years’ probation for tax evasion. Warner has paid more than $53 million in a civil penalty, as well as approximately $27 million in back taxes and interest.
Oct. 24, 2013 ? Dr. Patricia Lynn Hough, of Englewood, Fla., was convicted of conspiring to defraud the IRS and filing false tax returns. Hough and David Leon Fredrick were indicted in May 2013 for concealing millions of dollars in assets and income in offshore bank accounts at UBS and other foreign banks.
Sept. 24, 2013 ? Stephen M. Kerr and Michael Quiel were each sentenced to 10 months in prison. Stephen M. Kerr and Michael Quiel were convicted of failing to disclose secret offshore bank accounts in Switzerland. Kerr and Quiel, prominent Phoenix businessmen, were each convicted of two counts of filing false individual income tax returns for 2007 and 2008. Kerr was also convicted of two counts of failing to file a Report of Foreign Bank and Financial Accounts (FBAR).
July 16, 2013 ? Peter Troost, of Skokie, Ill., was sentenced to 12 months and a day in prison for evading taxes on more than $3 million held in offshore UBS accounts. Troost has already paid over $1 million in back taxes, as well as a civil penalty of approximately $3.75 million.
April 25, 2013 ? Mary Estelle Curran, of Palm Beach, Fla., was sentenced for filing false tax returns. Curran pleaded guilty in January 2013 and agreed to pay a civil penalty of $21 million.
Mar 21, 2013 ? Rakesh Chitkara, of Marlboro, N.J., pleaded guilty to filing false personal federal income tax returns. Chitkara must repay back taxes and pay a civil penalty of $839,885 for willfully failing to file Reports of Foreign Bank and Financial Accounts (FBARs) on at least two accounts at UBS AG in Zurich, Switzerland.
Jan. 30, 2013 ? Christopher B. Berg of Portola Valley, Calif., pleaded guilty today to willfully failing to file a Report of Foreign Bank and Financial Accounts (FBAR) for an account he controlled at UBS in the year 2005.
Oct. 11, 2012 ? Wolfgang Roessel, of Fort Lauderdale, Fla., was sentenced to three years probation. Roessel pleaded guilty in May 2012 to filing a false tax return and failing to file a Report of Foreign Bank and Financial Accounts (FBAR). The plea agreement includes a tax loss of more than $312,000 and an FBAR penalty owed of more than $5,750,000.
July 30, 2012 ? Sean and Nadia Roberts, of Tehachapi, Calif., were sentenced to 12 months and one day in prison for hiding millions of dollars in secret offshore bank accounts in Switzerland and other banks around the world. They were also ordered to pay $709,675 in restitution to the IRS and to pay more than $2.5 million in civil penalties failing to file Reports of Foreign Bank and Financial Accounts (FBARs).
July 25, 2012 ? Luis A. Quintero, of Miami Beach, Fla., was sentenced to four months in prison and fined $20,000. Quintero also paid a $2 million civil penalty. Quintero pleaded guilty in April 2012 to willfully failing to file a Report of Foreign Bank and Financial Accounts (FBAR).
Mar. 29, 2012 ? Lothar Hoess was sentenced to three years of probation and ordered to pay over $2 million in restitution for willfully failing to file a Report of Foreign Bank and Financial Accounts (FBAR).
Jan. 30, 2012 ? Stephen M. Kerr, Michael Quiel and Christopher M. Rusch were charged in Phoenix, Ariz., with conspiracy to defraud the IRS for concealing millions of dollars in assets in numerous secret Swiss bank accounts held at UBS and elsewhere.
Jan. 11, 2012 ? Michael Reiss, a doctor, professor and medical researcher, was sentenced to eight months in a community confinement center for failing to file Reports of Foreign Bank and Financial Accounts (FBAR) with the IRS. Reiss pleaded guilty in August 2011 and agreed to pay back taxes of at least $400,000 and to pay a civil penalty of over $1.2 million.
Dec. 7, 2011 ? Amir Zavieh, of San Francisco, Calif., was indicted with conspiring to defraud the Internal Revenue Service (IRS). According to the indictment, Zavieh concealed a bank account at UBS by placing his domestic assets in the name of a nominee and failing to file income tax returns.
Nov. 9, 2011 ? Robert E. Greeley, of San Francisco, was sentenced to three years probation and ordered to pay $16,869 in restitution to the IRS. In addition, Greeley will pay over $6.8 million in civil penalties and interest. Greeley pleaded guilty in August 2011 to charges of filing a false federal income tax return. He concealed more than $13 million in two bank accounts he held with UBS AG.
Nov. 9, 2011 ? Richard Werdiger, of Purchase, N.Y., was sentenced to one year and one day in prison for conspiring to defraud the IRS by hiding more than $7.1 million at UBS, filing false income tax returns and evading nearly $400,000 in taxes. In addition, Werdiger agreed to pay a civil penalty of over $3.8 million.
Oct. 5, 2011 ? Peter Schober, of Boston, Mass., was sentenced to one month in prison and six months of supervised release, of which two months will be served in home confinement. Schober was also ordered to pay $77,870 in restitution and a $777,986 civil penalty. In November 2010, Schober pleaded guilty to willfully failing to file a Report of Foreign Bank and Financial Accounts (FBAR) concealing over $1 million from the IRS.
July 14, 2011 ? Anton Ginzburg pleaded guilty to failing to file a Report of Foreign Bank and Financial Accounts (FBAR). Ginzburg agreed to pay a civil penalty of over $1.5 million.
June 27, 2011 ? Kenneth Heller, of New York, N.Y., pleaded guilty to income tax evasion. Heller admitted to hiding more than $26.4 million in a bank account at UBS AG and he has agreed to pay a civil penalty of over $9.8 million.
May 24, 2011 ? Harry Abrahamsen, of Oradell, N.J., was sentenced to three years probation, including 12 months of home confinement with electronic monitoring, and ordered to pay $600,000 in restitution to the Internal Revenue Service (IRS). In addition, Abrahamsen agreed to pay a civil penalty in excess of $300,000. In April 2010, Abrahamsen pleaded guilty to failure to file a (FBAR) report and admitted that he concealed over $1 million in Swiss bank accounts.
May 23, 2011 ? Lucille Abrahamsen Jackson, of Hilldale, N.J., was sentenced to one year probation. In addition, Jackson agreed to pay a civil penalty in excess of $379,000. Jackson pleaded guilty in November 2010 to filing a false tax return and failing to file a Report of Foreign Bank or Financial Account (FBAR). She admitted to concealing over $750,000 in a UBS account by transferring ownership of the account to a nominee Panamanian corporation.
April 21, 2011 ? Ernest Vogliano, of Manhattan, N.Y., was sentenced to two years probation and ordered to pay a $940,000 civil penalty. He pleaded guilty on Dec. 22, 2010, to filing false tax returns and conspiring to defraud the Internal Revenue Service by hiding $4.9 million in an offshore bank account with UBS, AG.
March 14, 2011 ? Jeffrey Chatfield, of San Diego, Calif., was sentenced to three years’ probation and ordered to pay more than $96,000 to resolve his civil liability with the IRS for failing to file the required Reports of Foreign Bank and Financial Reports (FBARs). Chatfield pleaded guilty on Nov. 18, 2010, to filing a false tax return in which he failed to report a UBS account containing $900,000. Between 2000 and 2008, Chatfield transferred the $900,000 through several offshore accounts of nominee entities.
March 8, 2011 ? Edward Gurary, of Orange Village, Ohio, pleaded guilty to filing false income tax returns for the years 2004 through 2008. Gurary owned and controlled a financial account at UBS AG which was in the name of a Bahamian entity and failed to report interest income earned on his tax returns.
March 4, 2011 ? Arthur Joel Eisenberg, of Seattle, Wash., was sentenced to serve three years’ probation and to pay a $2.1 million penalty for failing to file a Report of Foreign Bank or Financial Account (FBAR) form. Eisenberg pleaded guilty in December 2010 to willfully filing a false tax return which failed to report over $3.1 million in various UBS bank accounts.
Dec. 7, 2010 ? Samuel Phineas Upham, of New York, N.Y., was indicted conspiring with a family member to hide over $11 million in an offshore UBS bank account. He also assisted in establishing a sham foundation in Liechtenstein to further conceal money from the IRS.
Nov. 19, 2010 ? Bernard Goldstein, of Carlsbad, Calif., was indicted for conspiracy to defraud the IRS, filing false tax returns, and failing to file Report of Foreign Bank or Financial Accounts (FBARs). Goldstein is alleged to have transferred over $2 million in a UBS account to a sham Panamanian corporation in an effort to conceal the account from the IRS.
Nov. 10, 2010 ? Sybil Nancy Upham, of Manhattan, N.Y.,pleaded guilty to conspiring to defraud the IRS and subscribing to false federal income tax returns. As part of her plea agreement, Upham has agreed to pay over $5.5 million in penalties for failure to file FBARs. On April 15, 2010, Upham was indicted with five other individuals for hiding millions of dollars in secret Swiss bank accounts.
Oct. 4, 2010 ? Gregory Rudolph, of Brookline, Mass., pleaded guilty to failing to comply with foreign bank account reporting requirements. UBS bankers assisted Rudolph with creating a shell company registered in the British Virgin Islands and a shell corporation registered in Hong Kong in hiding in excess of $1 million. In October 2010, Rudolph was indicted with Peter Schober.
Sept. 21, 2010 ? Jules Robbins, of New York, N.Y., who owned and operated watch distribution companies, was sentenced to one year probation and ordered to pay a civil FBAR penalty of $20.8 million. Robbins set up a sham Hong Kong corporation which was listed as the holder of an UBS account in an effort to conceal his income from the IRS. This account and Robbins' other offshore accounts collectively contained almost $42 million in unreported income.
Sept. 17, 2010 ? Federico Hernandez, of New York, N.Y., was sentenced to 12 months in prison, six months home confinement, and ordered to pay a civil FBAR penalty of $4.4 million. Hernandez used sham companies set up in the British Virgin Islands and Panama to conceal his ownership of UBS accounts totaling $8.8 million.
July 1, 2010 ? Leonid Zaltsberg, of Milltown, N.J., pleaded guilty to filing a false tax return for 2003 and failing to file a Report of Foreign Bank or Financial Accounts (FBAR). In his plea agreement, Zatlsberg admitted failing to disclose the existence of a Swiss bank account on his tax returns for the years 2000 through 2006 and concealing over $2 million in his Swiss account. On Dec. 20, 2010, Zaltsberg was sentenced to four years of probation, including one year of home confinement. In addition, he was ordered to pay civil penalties for failing to file an FBAR and a $3,000 fine.
April 15, 2010 ? In Manhattan, N.Y., seven UBS clients were indicted for collectively hiding over $100 million in secret Swiss bank accounts. Two of these individuals, Jules Robbins and Federico Hernandez, pleaded guilty and agreed to pay civil penalties of $20.8 million and $4.4 million, respectively. The remaining indicted clients were Kenneth Heller, Sybil Nancy Upham, Richard Werdiger, Ernest Vogliano and Shmuel Sternfeld.
April 13, 2010 ? Paul Zabczuk, of The Woodlands, Texas, pleaded guilty to filing a false tax return wherein he failed to report his interest in or signature authority over financial accounts at UBS AG. Zabczuk was sentenced on July 27, 2010, to three years of supervised release with one year served in home detention and 150 hours community service. In addition, Zabczuk was ordered to file accurate tax returns and pay all taxes, interest and penalties due and owing to the IRS.
Feb. 4, 2010 ? Jack Barouh of Golden Beach, Fla., pleaded guilty to filing a false tax return. Barouh admitted to filing a false tax return for 2007 in which he failed to report a foreign bank account. He was sentenced to 10 months in prison and ordered to pay all taxes, interest and penalties due and owing.
Oct. 5, 2009 ? Roberto Cittadini of Bellevue, Wash., pleaded guilty to filing a false tax return and admitted to concealing nearly $2 million in Swiss bank accounts. Cittadini, a retired sales manager for Boeing, failed to file a Report Foreign Bank and Financial Accounts for 2001 through 2003. Cittadini was sentenced on Jan. 8, 2010, to six months home detention and one year supervised release and was ordered to pay a $10,000 fee and $17,985 in restitution.
Sept. 25, 2009 ? Juergen Homann of Saddle River, N. J., pleaded guilty to failure to file a Report of Foreign Bank or Financial Accounts and accepted responsibility for concealing more than $5 million in Swiss bank accounts. Homann was sentenced on Jan. 6, 2010, to five years probation and was ordered to pay a $60,000 fine.
Aug. 14, 2009 ? John McCarthy of Malibu, Calif., pleaded guilty to failing to inform the government of a Swiss bank account as part of a scheme to move at least $1 million from the United States into Swiss bank accounts with the goal of avoiding the payment of federal income taxes. McCarthy was sentenced on March 22, 2010, to three years of supervised release with six months served in home detention and 300 hours community service. In addition, he was ordered to pay a $25,000 fine and to file tax returns for 2003 through 2008 and pay all taxes due and owing.
July 28, 2009 ? Jeffrey P. Chernick of Stanfordville, N.Y., pleaded guilty to charges of filing a false tax return. Chernick, who owns a corporation which represents toy manufacturers in China and Hong Kong, accepted responsibility for concealing more than $8 million in Swiss bank accounts. Chernick was sentenced on Oct. 30, 2009, to three months in prison and one year of supervised release with six months served in home detention.
June 25, 2009 ? UBS client Steven Michael Rubinstein of Boca Raton, Fla., pleaded guilty to filing a false tax return for tax year 2004. On April 1, 2009, Rubinstein was charged with filing a false tax return that intentionally failed to disclose the existence of a Swiss bank account maintained by UBS of which he was the beneficial owner and failed to report any income earned on that account. Rubinstein was sentenced on Oct. 28, 2009, to three years probation, of which 12 months will be served in home detention.
April 14, 2009 ? Robert Moran of Lighthouse Point, Fla., pleaded guilty to a criminal information charging him with filing a false income tax return. Moran accepted responsibility for concealing more than $3 million in assets in a secret bank account at UBS in Switzerland. Moran was sentenced on Nov. 6, 2009, to two months in prison and one year of supervised release with five months in home confinement.
Legal Actions to Date
Nov. 18, 2011 ? Renzo Gadola, a citizen and resident of Switzerland, was sentenced to five years probation. Gadola pleaded guilty in December 2010 to assisting an American client in concealing an offshore bank account from the United States government. From 1995 through August 2008, he was employed as a private banker by UBS AG.
Aug. 4, 2011 ? Gian Gisler, a former UBS AG banker, was charged with conspiring to hide more than $215 million offshore at various Swiss banks. Gisler had more than 38 U.S. taxpayer clients and allegedly opened and/or managed more than 60 hidden accounts on their behalf.
Aug. 2, 2011 ? Martin Lack, a former UBS AG banker who is currently an independent asset manager, was charged with conspiracy to defraud the United States. Lack assisted U.S. customers to open and maintain secret bank accounts at a Swiss cantonal bank headquartered in Basel, Switzerland.
July 21, 2011 ? Beda Singenberger, a Swiss financial advisor, was indicted for conspiring with U.S. taxpayers and others to hide more than $184 million in offshore Swiss bank accounts.
Aug. 21, 2009 ? Former UBS banker Bradley Birkenfeld was sentenced to 40 months in prison. Birkenfeld worked as a private banker for UBS AG and assisted an American billionaire real estate developer evade paying $7.2 million in taxes.
Aug. 20, 2009 ? Hansruedi Schumacher and Matthias Rickenbach were indicted for conspiring to assist wealthy American clients conceal their assets by establishing sham offshore entities. Schumacher was an executive manager at Neue Zuercher Bank (NZB), a private Swiss bank. Rickenbach was a Swiss attorney who advised U.S. clients.
Aug. 19, 2009 ? The Justice Department and the IRS today announced that an agreement has been reached with the Swiss government regarding the John Doe summons filed against UBS on June 30, 2008.
Feb. 18, 2009 ? UBS AG, Switzerland’s largest bank, entered into a deferred prosecution agreement on charges of conspiring to defraud the United States by impeding the Internal Revenue Service (IRS).
Nov. 12, 2008 ? Raoul Weil, a senior executive of a large Swiss bank, was charged with conspiring with other executives, managers, private bankers and clients of the banking firm to defraud the United States.
June 30, 2008 ? The Justice Department filed papers seeking an order from a federal court in Miami, Fla., authorizing the Internal Revenue Service (IRS) to use a John Doe summons to request information from Zurich, Switzerland-based UBS AG about U.S. taxpayers who may be using Swiss bank accounts to evade federal income taxes.
May 13, 2008 ? Banker Mario Staggl was indicted for conspiring with banker Bradley Birkenfeld to assist an American billionaire real estate developer evade paying $7.2 million in taxes by assisting in concealing $200 million of assets in Switzerland and Liechtenstein.リヒテンとスイスの不動産資産２億ドル約２００億円
Dec. 12, 2007 ? Igor Olenicoff, president and owner of Olen Properties Corporation, pleaded guilty to filing a false tax return for tax year 2002 related to foreign bank accounts he failed to disclose to the IRS. As part of his plea agreement, Olenicoff paid $52 million to the IRS for six years of back taxes, penalties and interest. Olenicoff was sentenced in April 2008, in Santa Ana, Calif., to two years probation and 120 hours of community service.