United States of America v. Paul

Filing 12

ORDER granting 11 Motion for Permanent Injunction. See Order for details. Signed by Judge Virginia M. Hernandez Covington on 6/22/2016. (DRW)

UNITED STATES DISTRICT COURT
MIDDLE DISTRICT OF FLORIDA
TAMPA DIVISION
UNITED STATES OF AMERICA,
Plaintiff,
v.

Case No. 8:16-cv-888-T-33JSS

GUY RISTON PAUL, individually
and doing business as G7
FINANCIAL ENTERPRISES & MORE,
G7 ACCOUNTING AND TAX SERVICES,
and VOLTAIRE MULTI-SERVICES,
Defendant.
________________________________/
PERMANENT INJUNCTION AGAINST DEFENDANT GUY RISTON PAUL,
INDIVIDUALLY AND DOING BUSINESS AS G7 FINANCIAL ENTERPRISES
& MORE, G7 ACCOUNTING AND TAX SERVICES, AND VOLTAIRE MULTISERVICES SUBMITTED BY STIPULATION AND CONSENT
Plaintiff, United States of America, and Defendant, Guy
Riston Paul, individually and doing business as G7 Financial
Enterprises & More, G7 Accounting and Tax Services, and
Voltaire Multi-Services (“Paul”), stipulate and agree as
follows:
1.

The United States of America filed a complaint for

permanent injunction under 26 U.S.C. §§7402(a), 7407, and
7408 against Paul.
2.

Paul admits that, for purposes of this injunction,

the Court has jurisdiction pursuant to 28 U.S.C. §§ 1340 and
1345, and 26 U.S.C. § 7402(a).

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3.

Paul, without admitting any allegations in the

complaint, has waived the entry of findings of fact and
conclusions of law under Rules 52 and 65 of the Federal Rules
of Civil Procedure, and consented to the entry of this
permanent injunction, and agrees to be bound by its terms.
4.

Paul further understands and agrees that:
a.

The stipulated order for permanent injunction

will be entered under Fed. R. Civ. P. 65 and will
result in the entry, without further notice, of a
final judgment in this matter;
b.

Paul

waives

the

right

to

appeal

from

the

stipulated order for permanent injunction;
c.

The

parties

will

bear

their

own

costs,

including any attorneys’ fees or other expenses of
this litigation;
d.

The Court will retain jurisdiction over this

matter

for

the

purpose

of

implementing

and

enforcing the permanent injunction by stipulation
and consent;
e.

If Paul violates the permanent injunction, he

may be subject to civil and criminal sanctions for
contempt of court;

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f.

In addition to the specific directives in the

permanent injunction, Paul has an obligation to
preserve

all

pertinent

documents

in

his

possession, including tax returns, informational
returns, correspondence, working papers, or any
other documents connected to his tax preparation
activities, whether stored electronically or on
paper, as required by the Internal Revenue Code;
g.

The

United

States

may

conduct

full

post-

judgment discovery to monitor compliance with the
permanent injunction; and
h.

Entry of the permanent injunction resolves

only this civil injunction action, and neither
precludes the government from pursuing any other
current or future civil or criminal matters or
proceedings, nor precludes Paul from contesting
his liability in any matter or proceeding.
Accordingly, IT IS HEREBY ORDERED and ADJUGED pursuant
to 26 U.S.C. §§ 7402(a), 7407 and 7408 that Paul, individually
and doing business as G7 Financial Enterprises & More, G7
Accounting and Tax Services, and Voltaire Multi-Services, and
any other person or entity working in concert or participation

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with him directly or indirectly is PERMANENTLY ENJOINED from
directly or indirectly:
1.

Preparing or filing or assisting in the preparation

or filing of federal tax returns, amended returns, or other
tax related documents and forms, including any electronically
submitted tax returns or tax related documents for others;
2.

Engaging in any activity subject to penalty under

26 U.S.C. §§ 6694, 6695, or 6701; and
3.
with

Engaging in conduct that substantially interferes

the

proper

administration

and

enforcement

of

the

internal revenue laws; and
IT IS FURTHER ORDERED that the Internal Revenue Service
is

authorized

to

immediately

revoke

any

Preparer

Tax

Identification Number (PTIN), pursuant to 26 U.S.C. § 6109,
and Electronic Filing Identification Number (EFIN) held by,
assigned to, or used by Paul;
IT IS FURTHER ORDERED that the United States will be
allowed full post-judgment discovery to monitor compliance
with the permanent injunction; and
IT

IS

FURTHER

ORDERED

that

the

Court

will

retain

jurisdiction over this action for purpose of implementing and
enforcing the permanent injunction and any additional orders
necessary and appropriate to the public interest.

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The Clerk is directed to enter final judgment in favor
of the United States of America in accordance with the
foregoing and, thereafter, CLOSE THIS CASE.
DONE AND ORDERED in Chambers, Tampa, Florida this day
22nd of June, 2016.

cc: counsel/parties of record

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