A Swiss court ruling that stymies the Internal Revenue Service’s ability to incur data on 4,450 UBS AG accounts may prompt the U. S. to amend a lawsuit that shaped the IRS crackdown on offshore tax evasion.

The Swiss government claimed that it is in a process to undergo a decisive deal with Washington about bank secrecy, after the country's highest administrative court derailed the agreement last week.

The Swiss government, which sought to preserve Swiss bank secrecy, negotiated the accord on behalf of UBS.

Under Swiss law, tax evasion, which reveals the incompetence to declare an asset, is a civil offence, but not a crime while, tax fraud, which includes spurious information, is a criminal offence.

Bern had been obliged to intervene, after soaring pressure from the US legal which threatened to propel a crisis of confidence in the bank.

However, Swiss ministers were posing to be indecisive over the weekend after the federal administrative court on Friday backed a challenge to last year's agreement.

The deal has led to a lawsuit that the U. S. filed Feb. 19, one day after UBS avoided prosecution by paying $780 million, handing over data on 255 accounts and admitting it aided tax evasion. However, the government is speculated to seek retrospective parliamentary approval for the accord.