United States of America v. Adia, LLC, et al

Filing 16

FINAL JUDGMENT OF PERMANENT INJUNCTION AGAINST PAMENA PENSON by Judge Consuelo B. Marshall, in favor of United States of America against Pamela Penson. IT IS HEREBY ORDERED, ADJUDGED, AND DECREED: The court has jurisdiction over Defendant Pamela Pe nson and over the subject matter of this proposed action. defendant Pamela Penson, and her representatives, agents, servants, employees, and anyone in active concert or participation with her are permanently enjoined from failing to withhold and pay over to the IRS all employment taxes, including federal income and FICA taxes as required by law; Pamela Penson is ordered to deposit FUTA taxes in an appropriate federal depository bank each quarter in accordance with the federal deposit regulations ; Pamela Penson is ordered for a period of five years from the date of this judgment, to sign and deliver affidavits to Eric Wang, the assigned IRS revenue officer. Pamela Penson is ordered to timely pay all required outstanding liabilities due on ea ch tax return required to be filed. Defendant Pamela Penson shall notify the IRS, which includes an affirmative duty upon Pamela Penson to notify Revenue Offices Eric Wang (or such other persons as directed by the IRS), of any new or presently unknow n company, including any previous company that is now dormant, that she may come to own, manage, or work for in the next five years, and her compliance with employment tax obligations as to those companies. (MD JS-6. Case Terminated). See order for further details. (shb)

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SANDRA R. BROWN
Acting-United States Attorney
2 THOMAS D. COKER
Assistant United States Attorney
3 Chief Tax Division
JAMS C. HUGHES(CA SBN 263878)
4 Assistant United States Attorney
Room 7211 Federal Building
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300 North Los An eles Street
Los Angeles, CA0012
Telephone: [phone]
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Facsimile: 13)894-0115
(
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Attorneys for Plaintiff the United States of America
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UNITED STATES DISTRICT COURT

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CENTRAL DISTRICT OF CALIFORNIA
WESTERN DIVISION

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UNITED STATES OF AMERICA,

Case No. 2:17-CV-228-CBM(FFMx)

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Plaintiff,
I
FINAL JUDGMENT OF
P
NT INJUNCTION
AGAINST PAMELA PENSON

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vs.
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ADIA LLC, a California Corporation,
and PAMELA PENSON,
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Defendants.

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Pursuant to the "STIPULATION FOR ENTRY OF FINAL JUDGMENT
OF PERMANENT INJUNCTION AGAINST PAMELA PENSON" filed

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IT IS HEREBY ORDERED,ADJUDGED,AND DECREED:

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1.

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The court has jurisdiction over defendant Pamela Penson and over the

subject matter of this proposed action pursuant to 28 U.S.C. §§ 1340 and 1345.
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Pursuant to 26 U.S.C. ~~ 7402 and 7407, defendant Pamela Penson,

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and her representatives, agents, servants, employees, and anyone in active concert

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or participation with her are permanently enjoined from failing to withhold and pa
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over to the IRS all employment taxes, including federal income and FICA taxes as

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required by law;

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Defendant Pamela Penson is ordered to segregate and hold separate

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and apart from all other funds the monies withheld from employees or collected

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f
rom others for taxes under any internal revenue law of the United States and to

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deposit the monies so withheld and collected, as well as the employer's share of

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FICA taxes, in an appropriate federal depository bank in accordance with the

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f
ederal deposit regulations;

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Defendant Pamela Penson is ordered to deposit FUTA taxes in an

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appropriate federal depository bank each quarter in accordance with the federal

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deposit regulations;

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5.

Defendant Pamela Penson is ordered for a period of five years from

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the date of this judgment, to sign and deliver affidavits to Eric Wang, the assigned

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IRS revenue officer, at 9350 Flair Drive, 4th Floor, El Monte, CA 91731, or to

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such other specific location or person as the IRS may deem appropriate, no later

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than the twentieth day of each month, with Electronic Federal Tax Payment

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System receipts, to confirm that the requisite withheld income, FICA, and FUTA

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tax deposits were timely made;

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Defendant Pamela Penson is ordered to timely file all Forms 940 and

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941 unemployment and employment tax returns with Revenue Officer Eric Wang

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at 9350 Flair Drive, 4th Floor, El Monte, CA 91731, or at such other specific

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location as the IRS may deem appropriate;

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Defendant Pamela Penson is ordered to timely pay all required

outstanding liabilities due on each tax return required to be filed;
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Defendant Pamela Penson, and any representatives, agents, servants,

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employees, attorneys, successors in interest and assigns, and anyone in active

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concert or participation with her, are enjoined, in the event all required outstanding

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liabilities due on each employment tax return required to be filed going forward

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from the date ofthe injunction are not timely paid, from assigning any property or

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rights to property held by ADIA,LLC,("ADIA"), or making any disbursements

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f
rom ADIA's assets before paying the delinquent federal employment and

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unemployment taxes due for a given payroll period; and

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efendant Pamela Penson is ordered to

employment tax con

ith respect to

the IRS of her future

new or presently unknown company,

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including the imposition of
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¢
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Revenue Officer Er

i

tive duty upon Pamela Penson to notify

ang (or such other per

s directed by the IRS)in the

future of any ew company, including resuming any previ

company that is nova

dormant, that she may come to own, manage, or work for in the next five years;

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-t~ ~-~.~~~e ~Dw~j~~~~~s .

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10.

This Court shall retain jurisdiction over the defendant Pamela Penson

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and over this action to enforce this injunction and the United States shall be

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entitled to conduct discovery to monitor defendant Pamela Penson's compliance

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with the terms ofthis injunction.

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IT IS SO ORDERED.

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DATED:

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THE HON. CONSUELO B. MARSHALL
UNITED STATES DISTRICT COURT JUDGE

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Respectfully Submitted,
SANDRA R. BROWN
Acting United States Attorney
THOMAS D. COKER
Assistant United States Attorney

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Chief, Tax Division

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/S/
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0 JAMES C. HUGHES
Assistant United States Attorney
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Attorneys for Plaintiff
United States of America

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