Investigation into clients of U.S.-based offshore broker

Clients of a California-based firm that specializes in selling offshore banks, insurers and trusts to private individuals are under criminal investigation in the United States, according to a court filing.Details are contained in a complaint to quash IRS subpoenas that was filed by Worldwide Business Consultants, which is headquartered in Manhattan Beach, California, and claims to have an office in Switzerland; and its two principals, Patrick J. Kish, and Jeffrey H. Corbett, both residents of Los Angeles County, California, against IRS Commissioner Mark W. Everson at the U. S. District Court for the Central District of California on February 14, 2006.