United States of America v. Timothy F. Geraci D.D.S. et al

Filing 23

ORDER ENTERING 22 STIPULATED JUDGMENT OF PERMANENT INJUNCTION. (jdlc3S, COURT STAFF) (Filed on 11/24/2014)

1
2
3
4
UNITED STATES DISTRICT COURT

5

NORTHERN DISTRICT OF CALIFORNIA

6

SAN FRANCISCO DIVISION

7
8

UNITED STATES OF AMERICA,

9
10
11
12
13
14

Plaintiff,
v.
TIMOTHY F. GERACI, AND TIMOTHY F.
GERACI D.D.S. P.C.,
Defendants.
1.

) NO. 14-cv-3497-JD
)
)
) ORDER
)
)
)
)
)
)
)

The United States filed a complaint alleging that Defendant failed to file federal

15 employment (Form 941) and unemployment (Form 940) tax returns, and failed to collect and to pay over
16 federal employment and unemployment taxes.
17

2.

Defendant, without admitting any of the allegations in the complaint except as to

18

jurisdiction, waives the entry of findings of fact and conclusions of law under Fed. R. Civ. P. 52, and

19

consents to the entry of this Stipulated Judgment of Permanent Injunction (“Stipulated Judgment”)

20

under Fed. R. Civ. P. 65 and 26 U.S.C. § 7402.

21
22
23

3.

Defendant understands that this Stipulated Judgment constitutes the final judgment

in this matter, and Defendant waives any and all rights to file an appeal from this judgment.
4.

Defendant consents to the entry of this Stipulated Judgment without further notice and

24

agree to be bound by its terms. Defendant further understands and agrees that the Court will retain

25

jurisdiction over this matter for the purpose of implementing and enforcing this injunction, and

26

understands that if Defendant violates this injunction, Defendant, or anyone acting in concert with the

27

Defendant, may be found in contempt of court and may be sanctioned and/or imprisoned.

28
CASE NO. 14-CV-3497-JD
STIPULATION

4

1

Accordingly, in light of the foregoing, the Court hereby ORDERS that:

2

A.

3

The Court has jurisdiction over this matter pursuant to 28 U.S.C. §§ 1340, 1345 and

26 U.S.C. § 7402;
B.

4

Defendant has consented to the entry of this Stipulated Judgment and agrees to be bound

5 by its terms;
C.

6

Pursuant to 26 U.S.C. § 7402, for a period of five years, Defendant, and its

7 representatives, agents, employees, attorneys, and anyone in active concert or participation with them,
8 are:
9

i.

6011(a), and 6041;

10
11

Enjoined from engaging in conduct that violates 26 U.S.C. §§ 3101, 3102, 3111, 3402,

ii.

Required to establish a bank account, as defined pursuant to 26 U.S.C. § 581,

12

designated as “Timothy Geraci, Trustee, Special Fund in Trust for the United States

13

under 26 U.S.C. § 7512” within 45 days of the entry of this Stipulated Judgment;

14

iii.

Required to timely deposit withheld FICA taxes, as well as TIMOTHY F. GERACI

15

D.D.S. P.C.’s FICA taxes, in an appropriate federal depository bank in accordance with

16

the federal deposit regulations;

17

iv.

accordance with the federal deposit regulations;

18
19

Required to deposit withheld FUTA taxes in an appropriate federal depository bank in

v.

Required to deposit withholdings from TIMOTHY F. GERACI D.D.S. P.C.’s employees’

20

wages in an appropriate federal depository bank in accordance with the federal deposit

21

regulations;

22

vi.

Required to sign and deliver affidavits to an IRS Revenue Officer, or to such other person

23

or location as the Service may deem appropriate, on the first day of each month, stating

24

that the requisite withheld income, FICA and FUTA tax deposits were timely made;

25

vii.

Required to timely file all income, employment, and unemployment tax returns with the

26

Internal Revenue Service for TIMOTHY F. GERACI, and TIMOTHY F. GERACI

27

D.D.S. P.C.;

28
CASE NO. 14-CV-3497-JD
STIPULATION

5

1

viii.

required to be filed herein; and

2
3

Required to timely pay all required outstanding liabilities due on each return

ix.

Required to notify the Internal Revenue Service of any new company or entity

4

that TIMOTHY F. GERACI D.D.S. P.C. or TIMOTHY F. GERACI acquires,

5

or manages in the next five years or other appropriate specified time period;

6

and
xi.

unemployment (Form 940) tax returns with the Internal Revenue Service within

8

90 days of the entry of this Stipulated Judgment.

9

14
15

E.

This Court shall retain jurisdiction over this matter and Defendant for the purpose of

enforcing this Stipulated Judgment.
THUS DONE AND SIGNED on this 24th day of November , 2014 at San Francisco,
California.
ISTR

ICT
C

RT
U
O

16

SD
TE
TA

UNIT
ED

JAMES DONATO
UNITED STATES DISTRICT D
JUDGE

17
18

NO

19

ERE

O ORD
IT IS S

RT

20

mes
J u d ge J a

ER

D o n a to

H

21
22
23
24
25
26
27
28
CASE NO. 14-CV-3497-JD
STIPULATION

6

R NIA

13

compliance with the terms of this Stipulated Judgment;

FO

12

The United States shall be entitled to conduct discovery to monitor Defendant’s

LI

11

D.

S

10

Required to file all unfiled and past-due federal employment (Form 941) and

A

7

N

D IS T IC T
R

OF

C