Barcelona F.C. soccer player Lionel Messi, centre right, arrives at a court to answer questions in a tax fraud case, in Gava, near Barcelona, Spain, Friday, Sept. 27, 2013. Barcelona star Lionel Messi and his father are appearing before a Spanish judge to answer questions in a tax fraud case. A complaint lodged by a Spanish state prosecutor in June said Messi and his father tried to conceal earnings from the player's image rights. The complaint alleged the Argentina international owed 4 million euros ($5.3 million) in back taxes from 2007, 2008 and 2009. (AP Photo/Emilio Morenatti)