1.   Because of secrecy laws in the tax haven nations, the charge records reveal only account numbers and not names.

2.   A major purpose of the legislation is to force countries with bank secrecy laws to cooperate with the FBI and other federal agencies by providing information on depositors.

3.   But it has spurned requests from historians and journalists for access to wartime documents, saying it is bound by strict secrecy laws.

4.   But those same bank secrecy laws have now been invoked in Switzerland to prevent full disclosure of the details of dormant accounts.

5.   But to receive the protection of Swiss secrecy laws, you have to open the account in Switzerland.

6.   Cosandey, the Zurich district Attorney, said he had not yet decided whether Meili had violated bank secrecy laws because he did not work directly for the bank.

7.   Delving into the IRS operations is difficult because of strict secrecy laws.

8.   He declined to comment further, citing secrecy laws.

9.   He is suspected of having channeled funds through Swiss bank accounts, joining other dictators in taking advantage of Swiss banking secrecy laws.

10.   Hiding behind secrecy laws, the bankers frustrated the efforts of Jewish survivors or their relatives to recover their funds.