Lenard said in a two-paragraph order that based on the government court filings, "there is a reasonable basis for believing such a group or class of persons may fail or may have failed to comply" with U.S. tax laws.

The summons will allow the IRS to obtain information about American taxpayers who have UBS accounts but did not file required forms detailing their taxable income.

"The order clears the way for the IRS to take the next steps against wealthy individuals who don't pay their taxes," said IRS Commissioner Doug Shulman in a written statement. "People with hidden foreign accounts can no longer rest easy."

UBS has said it is cooperating with Swiss and U.S. investigations and will disclose records involving U.S. clients who might have broken tax laws.

"As we have noted, UBS takes this matter very seriously and is working diligently with both Swiss and U.S. government authorities, consistent with Swiss law and the legal frameworks for intergovernmental cooperation and assistance," UBS said in a statement Tuesday.

U.S. taxpayers are required to report all foreign financial accounts if their total value exceeds $10,000 at any point during a given year, prosecutors said. Failure to report the accounts can result in a penalty of up to 50 percent of the amount in the accounts.

The Justice Department requested the summons after former UBS private banker Bradley Birkenfeld, 43, pleaded guilty in a Florida federal court to defrauding the IRS. Birkenfeld, who is cooperating with investigators, said in court that UBS has about $20 billion in assets in undeclared accounts for U.S. taxpayers.

Prosecutors said Birkenfeld and others helped California billionaire Igor Olenicoff hide $200 million in assets overseas. Olenicoff, who controls a real estate empire, pleaded guilty last year to tax charges and agreed to pay the IRS more than $52 million.

The lead attorney for the plaintiffs on Wednesday called the governor's action unprecedented.

"I've never seen anything like this," said Florida lawyer Michael Papantonio. "This just further delineates how badly the deck is stacked in West Virginia against people trying to recover when they're taking on DuPont. It's stacked against people who have been wronged by corporate America."

The jury in Harrison County Circuit Court last fall awarded damages totaling nearly $400 million to residents living near the former plant in Spelter. The plaintiffs argued the chemical giant spent decades downplaying and lying about health threats from arsenic, cadmium and lead that contaminated air, soil and water.

Punitive damages are designed to deter future misconduct, and the jury ruled that DuPont had engaged in wanton, willful and reckless conduct in its operation of the smelter. Non-punitive damages included $130 million to fund a 40-year health screening plan to monitor plaintiffs for any ailments related to exposure to chemicals.

Last week, DuPont appealed the entire verdict, arguing it has been unfairly punished for doing the right thing at the site and for the community. The state Supreme Court, which is in summer recess, has not yet indicated whether the appeal will be heard.

In a "friend of the court" brief filed last week, Manchin urged the justices to clarify what sort of appellate review is to be afforded DuPont under its constitutional right to due process. His lawyers cited a 2003 U.S. Supreme Court decision to argue that the 14th Amendment guarantees appeals of punitive damages.

The court ruled Thursday that Crist doesn't have the constitutional authority to enter into the agreement that allows Las Vegas-style slot machines, black jack and other card games at facilities such as the Hard Rock Casinos in Tampa and Hollywood.

House Speaker Marco Rubio challenged the agreement after Crist signed it in November. The tribe has already given the state $50 million as part of the deal that was expected to generate at least $100 million a year for the state.

Edward Marquette entered the plea at his arraignment in state Supreme Court in Manhattan on Thursday. He was charged with tampering with public records, offering a false instrument for filing, falsifying business records and official misconduct.

He had been scheduled to inspect the crane on March 4. It collapsed 11 days later, but officials said it was unlikely the inspection would have prevented that.

Justice Marcy Kahn allowed Marquette to remain free and ordered him back in court on Aug. 14. Neither he nor his lawyer would comment

Nicholas T. Sheley appeared at a brief court hearing Wednesday via a video feed from a jail in southwestern Illinois, not far from where he'd been captured a day earlier as he smoked a cigarette outside a bar.

Judge Edward Ferguson read Sheley the first-degree murder, aggravated battery and vehicular hijacking charges that accuse him of the beating death of 65-year-old Ronald Randall. Randall's body was found Monday behind a grocery store in Knox County in the northwestern part of the state.

Sheley, 28, said he understood the charges and could not afford the $100,000 necessary to post his $1 million bail. The judge then ordered Sheley held until Knox County authorities could pick him up.

Authorities believe Sheley, 28, killed seven other people in the past week, including a 93-year-old man and a 2-year-old child. He is charged in only two of the eight deaths, but authorities say evidence links him to each crime scene.

Sheley has had several brushes with the law, including a pending home invasion case, and has spent time in jail. But investigators said the brutality of the killings — the victims were bashed with blunt objects — has left them puzzled about Sheley's motives.

They said they're not ruling out drug abuse as a possible factor, though Sheley had no drugs on him when he was captured.

"We have reviewed the court's opinion and determined that an appeal would not be warranted," Attorney General Andrew Cuomo's spokesman Alex Detrick said. "Thus, for all intents and purposes, the Grasso case is over."

Cuomo's announcement came soon after the Appellate Division of State Supreme Court ruled the attorney general's authority to pursue two remaining claims against Grasso lapsed when the New York Stock Exchange changed in 2005 from a nonprofit to a for-profit corporation. Last week, the Court of Appeals, New York's highest court, dismissed four common law claims against the 2003 compensation package.

The midlevel court concluded Tuesday that seeking to recover money for two remaining claims under New York's Not-For-Profit Corporation Law would simply benefit the NYSE's private owners. The court also dismissed a claim against Home Depot founder Kenneth Langone, who was chairman of the exchange's compensation committee and was accused of misleading other NYSE board members about Grasso's pay.

Justice James McGuire wrote that based on case law and the "evident purpose" of the not-for-profit law, the attorney general's authority to pursue the claims "lapsed" when the NYSE became a for-profit corporation. He wrote for the court majority.