USA v. Foster

Filing 51

JUDGMENT OF CRIMINAL CONTEMPT AND COMMITMENT ORDER: Betty J. Foster is hereby committed to the custody of the USBP to be imprisoned for a total term of 30 days. The Court further orders Betty J. Foster to report to the USMS in Little Rock, Arkansas, for processing on or before Monday, November 3, 2014. Betty J. Foster must report to the facility designated by the Bureau of Prisons as the place where she will be incarcerated by 2:00 p.m., on January 5, 2015. Signed by Judge J. Leon Holmes on 10/27/2014. (ks)

IN THE UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF ARKANSAS
WESTERN DIVISION
UNITED STATES OF AMERICA
v.

PLAINTIFF
NO. 4:11CV00083 JLH

BETTY J. FOSTER, individually, and d/b/a
FOSTERS INCOME TAX SERVICE

DEFENDANT

JUDGMENT OF CRIMINAL CONTEMPT
AND COMMITMENT ORDER
On this 27th day of October, 2014, the Court convened for trial on the Order to Show Cause
as to why Betty J. Foster should not be held in criminal contempt for violation of the permanent
injunction by which she is permanently enjoined from preparing or filing or helping others to
prepare or file federal tax returns, amended tax returns, and other related documents. Betty J. Foster
appeared in person and with her attorney, Assistant Federal Public Defender Kim Driggers. The
United States was represented by Assistant United States Attorney Alexander D. Morgan. At the
beginning of the hearing, counsel for Betty J. Foster announced that Ms. Foster did not wish to
contest the allegations in the motion to show cause. Thereafter, Ms. Foster admitted under oath that
the allegations in the declarations submitted in support of the motion to show cause by IRS Revenue
Agents Phillip Rampey and Camilia Jones were true and that she had, in fact, prepared federal tax
returns after the entry of the permanent injunction ordering her not to do so. Ms. Foster then pled
guilty to criminal contempt. It is the finding of the Court that Ms. Foster was fully competent and
capable of entering an informed plea, that she was aware of the nature of the charges and the
consequences of the plea, and that the plea of guilty was a knowing and voluntary plea supported
by an independent basis in fact containing each of the essential elements of the offense. The plea
of guilty was therefore accepted, and Betty J. Foster is now adjudged guilty of criminal contempt.

Betty J. Foster is hereby committed to the custody of the United States Bureau of Prisons to
be imprisoned for a total term of thirty (30) days. The Court recommends placement in a facility
as near as possible to Clay County, Arkansas, so that Ms. Foster can be near her family.
The Court further orders Betty J. Foster to remove or paint over the sign advertising Foster
Tax Preparation Services.
The Court further orders Betty J. Foster to report to the United States Marshals Service in
Little Rock, Arkansas, for processing on or before Monday, November 3, 2014.
Betty J. Foster must report to the facility designated by the Bureau of Prisons as the place
where she will be incarcerated by 2:00 p.m., on January 5, 2015.
IT IS SO ORDERED this 27th day of October, 2014.

J. LEON HOLMES
UNITED STATES DISTRICT JUDGE

2