This is a scam. You don't pay taxes on what you don't have. You pay taxes to the US government when it becomes income. You don't pay taxes to win a court award. If you have money due you and taxes are required, then it gets taken out of the money that the government supposedly already has. Requiring up front funds out of your own pocket to get what's already yours is the #1 sign of a fraud.
When once you have been scammed, your name makes a list that scammers keep. Sooner or later, they always come back to victims with whom they have had success for one more bite of the apple. They assume new identities to do so, and the most common way that they return is to claim to be a lawyer, law enforcement, or some other government agency saying that they have the money which you lost from the scam. For an up front fee, of course, though the thieves will give you a logical sounding reason for it. And if you pay it there will be another fee. And another. And another until you finally catch on or run out of money. Either way, all you get is swindled.
This scam has been making the rounds, and we have answered questions like yours many times before, although this time, they have borrowed the name of an actual judge. Here is one of several scam reports about this.
You should have nothing further to do with these people. They are out to cheat you all over again. Mexico has a national consumer protection agency called Profeco. You can call them to have them confirm this scam for you. Or, if by now you agree that it's a fraud, you may want to report this fraud to them anyway, along with reporting them to the FBI at IC3.gov and the FEderal Trade Commission at FTC.gov.