WASHINGTON (Reuters) - The United States has dismissed a summons enforcement action against UBS AG <UBSG.S> after the bank complied with an Internal Revenue Service summons for bank records held in its Singapore office, the U.S. Justice Department said on Wednesday.

The IRS served an administrative summons on UBS for records pertaining to accounts held by Ching-Ye "Henry" Hsiaw in order to determine Hsiaw's federal income tax liabilities, the department said. UBS had refused to produce the records, and the United States filed a petition to enforce the summons, it said.

(Reporting by Eric Beech; Editing by Mohammad Zargham)