The broadening of the investigation follows advice given by Swiss bankers, concerned at an initial probe into UBS, who allegedly told clients to shift assets to banks in other countries, rather than report them to the US.
Mr. Carson, 32, and a male friend were walking along Sixth Avenue near Eighth Street around midnight on Saturday when they passed Mr. Morales, whoallegedly greeted them with a gay slur and then told them, "You look like gay wrestlers, " according to court records.