U.S. Supreme Court Denies Certiorari in Mexican TIEA Case

On October 2, 1995, the United States Supreme Court denied certiorari in the case of Abraham Neiman Cemaj, et al. v. United States. The Fifth Circuit Court of Appeals ruled that a summons served on a domestic bank, issued by the IRS on request by the Mexican Government pursuant to a tax information exchange agreement between the U.S. and Mexico, was not overbroad and was enforceable.1 There are now at least three recent federal court cases, including two appellate court decisions, upholding the issuance and enforcement of summons under the U.S.-Mexico TIEA...(more)