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By Jim Vicini

WASHINGTON, July 1 (Reuters) - A federal judge in Miami has authorized U.S. officials to seek information from UBS AG (UBSN.VX: Quote, Profile, Research) about U.S. taxpayers suspected of using Swiss bank accounts to evade income taxes, part of a probe that could crack open Switzerland's tradition of bank secrecy.

The order issued on Tuesday gives the Internal Revenue Service permission to serve a summons on Zurich-based UBS to obtain information about possible fraud by people whose identities are unknown.

"The order clears the way for the IRS to take the next steps against wealthy individuals who don't pay their taxes." IRS Commissioner Doug Shulman said in a statement.

U.S. District Judge Joan Lenard in Miami granted the so-called "John Doe" summons, a day after the Justice Department made what it called an unprecedented request for the records, part of an IRS investigation into services UBS provided to U.S. clients from 2000 to 2007.

UBS said it was aware of the judge's action. "UBS looks forward to working with the IRS to address the summons," a spokeswoman said.

The order "directs UBS to produce records identifying U.S. taxpayers with accounts at UBS in Switzerland who elected to have their accounts remain hidden from the IRS," the Justice Department said in a statement.

The law requires a United States taxpayer to report all financial accounts in a foreign country if the total value of the accounts exceeds $10,000 at any time during the calendar year. A willful failure to report a foreign account can result in a penalty of up to 50 percent of the amount in the account at the time of the violation, the Justice Department said.