In this Sept. 27, 2013 file photo, FC Barcelona star Lionel Messi, left, arrives at a court to answer questions in a tax fraud case in Gava, near Barcelona, Spain. A Spanish judge on Monday July 28, 2014 has rejected a prosecutor's request to drop charges of tax fraud against Messi and ordered the investigation into three cases of suspected unpaid taxes to proceed. A court statement says there is "sufficient evidence" to believe the Argentina player "could have known and consented" to the creation of a fictitious corporate structure to avoid paying taxes on income made from Messi's image rights. Messi's father, Jorge Horacio Messi, is under investigation for an alleged euro4 million ($5.3 million) in unpaid taxes from 2007-09. (AP Photo/Emilio Morenatti, File)

MADRID (AP) — A Spanish judge on Monday rejected a prosecutor’s request to drop charges of tax fraud against Lionel Messi and ordered the investigation into three cases of suspected unpaid taxes to proceed.

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