United States of America v. Siegel
Filing
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ORDER AND JUDGMENT OF PERMANENT INJUNCTION Against Lawrence Preston Siegel. Signed by Judge Gonzalo P. Curiel on 11/9/15.(dlg)
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IN THE UNITED STATES DISTRICT COURT FOR THE
SOUTHERN DISTRICT OF CALIFORNIA
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UNITED STATES OF AMERICA,
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Plaintiff,
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v.
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LAWRENCE PRESTON SIEGEL
(a/k/a Larry Lave, Yehuda Lave,
and Larry Easy)
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Defendant.
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Civil No. 3:15-cv-00643-GPCWVG
ORDER AND JUDGMENT OF
PERMANENT INJUNCTION
AGAINST LAWRENCE
PRESTON SIEGEL
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IT IS HEREBY ORDERED, pursuant to 26 U.S.C. (“I.R.C.”) §§ 7402,
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7407 and 7408, that Defendant Lawrence Preston Siegel (individually and through
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any other name or entity), and his representatives, agents, servants, employees,
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attorneys, and those persons in active concert or participation with him, are hereby
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permanently enjoined from directly or indirectly:
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A.
Organizing, promoting, or selling (or helping others to organize,
promote, or sell) any business or tax services that attempt to: (1)
illegally reduce a customer’s taxable income by using a “C”
corporation or any other entity; (2) illegally reduce a customer’s
taxable income by using a “C” corporation or any other entity to
fraudulently pay for and deduct personal expenses of the customer; (3)
claim improper deductions on a customer’s personal tax return; or (4)
improperly characterize employee compensation as non-employee
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compensation to evade payment of employment taxes;
B.
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entity;
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Managing, supervising, working in, profiting from, or otherwise being
involved in any tax return preparation business in any way;
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Providing tax advice for compensation or any promise of
compensation;
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Operating, owning, or working in any business (including any solo
practice) that provides tax advice;
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Misrepresenting his professional qualifications to any individual or
F.
Acting as a federal tax return preparer or otherwise aiding, assisting,
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and/or advising with respect to the preparation of any federal tax
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return, tax forms, or related documents for anyone other than himself;
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and
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G.
Engaging in conduct designed or intended to, or having the effect of
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obstructing or delaying an IRS investigation or audit, including
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providing false documents and information to the IRS.
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IT IS FURTHER ORDERED that pursuant to I.R.C. § 7402, Siegel is
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hereby ordered to remove from any website that he has access to or the right to
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access, all false claims that he is a C.P.A., licensed attorney, or is authorized to
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provide tax advice or prepare tax returns for others.
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IT IS FURTHER ORDERED that pursuant to I.R.C. § 7402, Siegel is
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hereby permanently barred from using, maintaining, renewing, obtaining,
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transferring, selling, or assigning any Preparer Tax Identification Numbers
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(PTIN(s)) and Electronic Filing Identification Numbers (EFIN(s)).
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IT IS FURTHER ORDERED that pursuant to I.R.C. § 7402, Siegel is
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hereby ordered to surrender any existing PTIN(s) or EFIN(s) registered in his name
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or in any alias or other name used for any purpose by Siegel.
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IT IS FURTHER ORDERED that pursuant to I.R.C. §§ 7402, 7407 and
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7408, Siegel is hereby ordered, within 30 days of entry of this order, to contact by
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United States mail all persons who have engaged him (including under any alias
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Siegel used or any entity Siegel operated) to provide tax planning or tax return
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preparation services since 2008, enclosing a copy of the executed injunction
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against him. Other than the executed injunction, no additional materials may be
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included in the notification to Siegel’s customers unless approved by the United
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States or the Court. Siegel shall file with the Court, within 10 days thereafter, a
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sworn certificate stating that he has complied with this requirement;
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IT IS FURTHER ORDERED that pursuant to I.R.C. §§ 7402, 7407 and
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7408, Siegel is ordered to produce to counsel for the United States within 60 days
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of this order a list that identifies by name, social security number, address, e-mail
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address, and telephone number and tax periods(s), all persons who have engaged
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him (including under any alias Siegel used or any entity Siegel operated) to
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provide tax advice, tax planning or tax return preparation services since 2006;
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IT IS FURTHER ORDERED that the Court retains jurisdiction over
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Siegel and over this action to enforce any permanent injunction entered against
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Siegel.
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IT IS FURTHER ORDERED that the United States be entitled to conduct
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post-judgment discovery to monitor Siegel’s compliance with the terms of any
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permanent injunction entered against him.
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IT IS SO ORDERED
Dated: November 9, 2015
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