Foreigner’s Apple Data Is Fair Game for IRS Summons, DOJ Argues

The US government should get access to the Apple Inc. accounts of a dual citizen of Italy and Switzerland to aid a foreign investigation of his taxes, it told the US District Court for the Northern District of California.

The Department of Justice defended IRS third-party summonses against Cristian Caruso, about whom the tax agency is seeking records spanning from 2016 to 2023. The US moved for summary denial of his effort to halt the summonses, saying that the IRS was acting at the behest of the Swiss government and in accordance with US international treaties.

“This is a straightforward ...