USA v. Eldridge-Bray et al

Filing 3

PERMANENT INJUNCTION granting as modified 2 Motion. The Court notes and approves Eldridge-Bray's stipulation and settlement with the United States, No 2 -1. The Court withholds judgment for now, as well as a similar injunction against Tax & Financial Advantage Group Inc. For good cause shown, the time for service is extended until 8/20/2018. Signed by Judge D. P. Marshall Jr. on 6/18/2018. (jak)

IN THE UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF ARKANSAS
JONESBORO DIVISION
UNITEDSTATESOFAMEfilCA

PLAINTIFF

No. 3:18-cv-85-DPM

v.

RACHELLE ELDRIDGE-BRAY and
TAX & FINANCIAL ADVANTAGE
GROUP,INC.

DEFENDANTS

PERMANENT INJUNCTION

Motion, NQ 2, granted as modified. The Court notes and approves
Eldridge-Bray's stipulation and settlement with the United States,
NQ 2-1. It provides the basis for this Order-to stop Eldridge-Bray from

preparing tax returns or participating in the tax return business.
FED.

R. CIV. P. 65(d)(l). Pursuant to the settlement terms, Eldridge-Bray

is permanently enjoined from doing several things:
(1)

acting as a federal tax return preparer or requesting,
assisting in, or directing the preparation or filing of
federal tax returns, amended returns, or other related
documents or forms for any person or entity other than
herself;

(2)

owning, operating, managing, working in, investing
in, providing capital or loans to, receiving fees or

remuneration from, controlling, licensing, consulting
with, or franchising a tax return preparation business;
(3)

maintaining, assigning, holding, using, or obtaining a
Preparer Tax Identification Number (PTIN) or an
Electronic Filing Identification Number (EFIN);

(4)

engaging in any other activity subject to penalty under
26 U.S.C. §§ 6694, 6695, 6701, or any other penalty
provision in the Internal Revenue Code (26 U.S.C.);
and

(5)

engaging in any conduct that substantially interferes
with the proper administration and enforcement of the
internal revenue laws.

Eldridge must also comply with the other settlement terms:
immediately and permanently close all tax preparation stores that she
is a part of; produce a sworn affidavit that she has never prepared a tax
return without her EFIN listed on it; publish a timely notice in a local
newspaper that she can no longer prepare tax returns; and provide
proof of that publication to the United States.
The United States may conduct discovery to monitor EldridgeBray's compliance with this permanent injunction.
The Court withholds judgment for now, as well as a similar
injunction against Tax & Financial Advantage Group, Inc. That entity
hasn't appeared. And corporate entities must appear through counsel.
-2-

Rowland v. California Men's Colony, Unit II Men's Advisory Council,

506 U.S. 194, 202 (1993).

Eldridge-Bray's stipulation, as president,

about the corporation is noted. For good cause, the time for service is
extended until 20 August 2018.
So Ordered.
D.P. Marshall Jr.
United States District Judge

-3-