United States of America v. Nancy L. Hilton

Filing 8

FINAL ORDER AND JUDGMENT PERMANENTLY ENJOINING by Judge Michael W. Fitzgerald. it is ORDERED, ADJUDGED and DECREED that NANCY L. HILTON, aka NANCYL. OLSON, aka. NANCY L. OLSON-HILTON, dba NANCY OLSON & ASSOCIATES is permanently enjoined. NANCY L. HIL TON, aka NANCYL. OLSON, aka NANCY L. OLSON-HILTON, dba NANCY OLSON & ASSOCIATES is permitted to prepare and file income tax returns for herself and her legal spouse. This Court shall retain jurisdiction for the purpose of implementing and enforcing the Final Order and Judgment. Related to: Stipulation for Judgment 7 . (MD JS-6, Case Terminated). (jp)

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1 2 3 4 5 6 7 8 STEPHANIE YONEKURA Acting United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division VALERIE L. MAKAREWICZ Assistant United States Attorney California Bar Number 229637 Federal Building, Suite 7211 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-2729 Facsimile: (213) 894-0115 E-mail: Valerie.makarewicz@usdoj.gov Attorneys for United States of America 9 UNITED STATES DISTRICT COURT 10 FOR THE CENTRAL DISTRICT OF CALIFORNIA 11 EASTERN DIVISION 12 13 14 15 16 17 18 21 22 No. CV 15-771 MWF-JEM UNITED STATES OF AMERICA, FINAL ORDER AND JUDGMENT PERMANENTLY ENJOINING NANCY L. HILTON, a.k.a. NANCYL. v. OLSON, a.k.a. NANCY L. OLSONNANCY L. HILTON, a.k.a. NANCY L. HILTON, d.b.a. NANCY OLSON & OLSON, a.k.a. NANCY L. OLSONASSOCIATES HILTON, d.b.a. NANCY OLSON & ASSOCIATES, Plaintiff, Defendant. 19 20 JS-6 As stated by the parties in the Stipulation for Entry of Final Order and Judgment, 1. Plaintiff, United States of America, commenced this civil action by 23 filing the United States’ “Complaint To Enjoin Defendant From (1) Preparing and 24 Filing Tax Returns, Or Aiding And Assisting In The Preparation and Filing Of Tax 25 Returns, Or (2) Representing Clients Before Internal Revenue Service.” 26 27 28 -1- 2. 1 Defendant, NANCY L. HILTON, a.k.a. NANCYL. OLSON, a.k.a. 2 NANCY L. OLSON-HILTON, d.b.a. NANCY OLSON & ASSOCIATES, admits 3 the allegations of the Complaint, consents to entry of a Final Order and Judgment 4 of permanent injunction without further notice, waives the entry of findings of fact 5 and conclusions of law, and waives any right she may have to appeal. 3. 6 7 7401, 7402(a), and 7407, and 28 U.S.C. §§ 1340 and 1345. NOW, THEREFORE, in accordance with the parties’ stipulation described 8 9 The Court has jurisdiction over this action pursuant to 26 U.S.C. §§ above, it is ORDERED, ADJUDGED and DECREED that 4. 10 NANCY L. HILTON, a.k.a. NANCYL. OLSON, a.k.a. NANCY L. 11 OLSON-HILTON, d.b.a. NANCY OLSON & ASSOCIATES is permanently 12 enjoined from: 13 a. Preparing and filing income tax returns (acting as an income tax 14 return preparer within the meaning of Section 7701(a)(36) of 15 the Internal Revenue Code); 16 b. Taking any action in furtherance of aiding, assisting, advising, 17 preparing, or filing tax returns of third-party taxpayers; or 18 c. Representing taxpayers before the Internal Revenue Service. 19 /// 20 /// 21 /// 22 23 24 25 26 27 28 -2- 1 4. NANCY L. HILTON, a.k.a. NANCYL. OLSON, a.k.a. NANCY L. 2 OLSON-HILTON, d.b.a. NANCY OLSON & ASSOCIATES is 3 permitted to prepare and file income tax returns for herself and her 4 legal spouse. 5 6 5. This Court shall retain jurisdiction for the purpose of implementing and enforcing the Final Order and Judgment. 7 8 IT IS SO ORDERED. 9 10 Dated: 4/22/15 ________________________________ MICHAEL W. FITZGERALD UNITED STATES DISTRICT JUDGE 11 12 13 14 15 16 17 18 Respectfully submitted, STEPHANIE YONEKURA Acting United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division 19 20 21 22 _______/s/_____________________ VALERIE L. MAKAREWICZ Assistant United States Attorney Attorneys for United States of America 23 24 25 26 27 28 -3-

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