Couple Fails to Halt IRS Summons Over Spanish Tax Investigation

The IRS can proceed with an investigation of a couple at the behest of the Kingdom of Spain over tax liabilities they allegedly accrued in the country.

Judge James Donato of the US District Court for the Northern District of California dismissed a petition to quash several summonses from Mauricio Alvarez and Maria Diaz of California. The IRS made a showing of good faith as to why it issued the summonses on behalf of a treaty partner, and the couple’s due process arguments failed to convince Donato.

• On behalf of Spain’s Agencia Estatal de Administración Tributaria, or AEAT, the IRS ...