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) of the 1992  Us Mexico Income Tax Treatyand Art. 2 of the  US-Mexico Tax Information Agreement (TIEA). The summons requested that the US bank provide copies of documents that were necessary to determine the Mexican income...