Swiss bank UBS ( UBS ) may not have to turn over the names of 4,450 of its accountholders to the IRS because a Swiss court ruled Tuesday that simply failing to file an American W-9 does not constitute "tax fraud and the like." This puts the treaty negotiated by the Swiss and U.S. governments in doubt. The Swiss cabinet met Wednesday to review the court's decision and decided that it will go back into negotiations with the U.S. government. Continue reading Swiss Court Puts UBS/IRS Deal in Doubt, but IRS Is Already a Winner Swiss Court Puts UBS/IRS Deal in Doubt, but IRS Is Already a Winner originally appeared on DailyFinance on Wed, 27 Jan 2010 01:23:00. Filed Under: Taxes Permalink | Tweet this! | Comments