MIAMI (AP) The battle between the Internal Revenue Service and Swiss bank UBS AG is heading to court.

The IRS wants a federal judge to order UBS to turn over about 52,000 names of wealthy Americans with secret accounts. UBS contends that doing that would be a violation of Swiss law and could force the bank to lose its license to do business.

A hearing was set Monday. The IRS is pushing U.S. District Judge Alan Gold to issue an immediate "show cause" order requiring UBS to demonstrate why it can keep the names of its U.S. customers secret. UBS wants more time to make its arguments.

The IRS says U.S. taxes haven't been paid for years on those accounts, which hold about $14.8 billion in assets.

Copyright 2009 The Associated Press.