Connery vacationed at his lavish property in Malibu for 20-years, before selling it in 1998. A block of 70 apartments was built on the spot after the property was sold.
Madrid and Marbella lawyers Diaz-Bastien & Truan - who media reports Friday said represented the Hollywood actor - told The Associated Press their offices were raided Wednesday by Treasury inspectors, but declined to confirm if Connery was a client.
The Associated Press contributed to this report.