United States of America v. Gilmore et al

Filing 73

JUDGMENT: it is the ORDER, JUDGMENT, and DECREE of the court as follows: (1) The United States Magistrate Judge's 69 recommendation is adopted; (2) Plf's motions for default judgment and entry of a permanent injunction (doc. nos. 36 , [4 5], and 56 ) are granted; (3) Default judgment is entered against dfts, as further set out in order; All other pending motions, including the motion for contempt (doc. no. 66 ) and the motion for sanctions (doc. no. 67 ), are denied as moot; DIRECTING the clerk to enter this document on the civil docket as a final judgment pursuant to Rule 58 FRCP; This case is closed. Signed by Honorable Judge Myron H. Thompson on 10/22/2015. (Attachments: # 1 Civil Appeals Checklist) (wcl, )

IN THE DISTRICT COURT OF THE UNITED STATES FOR THE
MIDDLE DISTRICT OF ALABAMA, NORTHERN DIVISION
UNITED STATES OF AMERICA,
Plaintiff,
v.
LAQUANDA GILMORE and
L&G ASSOCIATES, LLC,
Defendants.

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CIVIL ACTION NO.
2:14cv361-MHT
(WO)

JUDGMENT
In accordance with the memorandum opinion entered
today, it is the ORDER, JUDGMENT, and DECREE of the
court as follows:
(1) The

United

States

Magistrate

Judge's

recommendation (doc. no. 69) is adopted.
(2) Plaintiff’s motions for default judgment and
entry of a permanent injunction (doc. nos. 36, 45, and
56) are granted.
(3) Default judgment is entered against defendants,
as follows.

Pursuant to 26 U.S.C. §§ 7402(a), 7407,

and 7408, a permanent injunction

is entered against

defendants LaQuanda Gilmore and L&G Associates, LLC,

enjoining

them,

and

anyone

in

active

concert

or

participation with either or both of them, from:
(a) acting as federal-tax-return preparers;
(b) requesting, assisting in, or directing the
preparation

or

filing

of

federal

tax

returns,

amended returns, or other related tax documents or
forms for any person or entity other than herself
(in the case of defendant Gilmore);
(c) owning,

managing,

controlling,

or

consulting to any tax-return preparation business;
(d) engaging in any other activity subject to
penalty under Internal Revenue Code (IRC) § 6694, §
6701, or any other penalty provision in the IRC;
and
(e) engaging in any conduct that substantially
interferes

with

the

proper

administration

and

enforcement of the internal-revenue laws.
(4) All other pending motions, including the motion

2

for contempt (doc. no. 66) and the motion for sanctions
(doc. no. 67), are denied as moot.
The clerk of the court is DIRECTED to enter this
document

on

the

civil

pursuant

to

Rule

58

of

docket
the

as

a

Federal

final
Rules

judgment
of

Civil

Procedure.
This case is closed.
DONE, this the 22nd day of October, 2015.
_ /s/ Myron H. Thompson
UNITED STATES DISTRICT JUDGE