http://mashable.com/2011/01/17/wikileaks-swiss-bank-account/
Also - if you google Swiss Bank Accounts a lot of info comes up as to how you can get a swiss bank account yourself. Looks like UBS and Credit Suisse are two biggest dealers in Swiss Bank Accounts.
Here's what wikipedia says about US/Swiss Accounts:
United States
Swiss bank accounts cannot be opened without the holder signing a legal document asserting that they have no outstanding financial obligations to the IRS. Despite this, Swiss banks have been criticized for improperly shielding tax evaders.
In January 2003, the United States Department of Treasury announced a new information-sharing agreement under the already extant U.S.-Swiss Income Tax Convention;[42] the agreement was intended to facilitate more effective tax information exchange between the two countries.[43] However, Swiss policy has continued to come under international criticism, and in March 2009 Switzerland agreed to renegotiate more effective tax cooperation with the United States and other countries.[44]
Here's another interesting site I came across Link:
http://www.capitalconservator.com/bank-accounts/swiss-bank-account.php
Here's a tidbit from that link: Swiss bank accounts aren't "secret" anymore. Swiss banking giant UBS had Executives operating out of the headquarters of Swiss banking giant UBS were indicted by the US for assisting 17,000 non-resident account holders, high net worth US citizens, avoid taxes. In addition, it has been alleged that the US treasury department has been clandestinely tracking financial transactions between Swiss financial institutions. Using tools designed to combat terrorism, they have apparently tapped into 'remotegate', a system used for international financial transaction clearances.
Another interesting fact when opening a Swiss Bank Account is: You can get a numbered bank accounts, however, in order to do so you are required to show up and identify yourself in person in Switzerland. At that point, the bank still has your name and details, and your details will be given to the authorities if you are pursued.
I wonder when Rmoney opened his Swiss Bank Account? Do we have any of his travel details? He had to show up in person - hmmmm!!!!!!