United States of America v. Lee et al

Filing 17

PERMANENT INJUNCTION Signed by District Judge Bernard A. Friedman. (MVer)

UNITED STATES DISTRICT COURT
EASTERN DISTRICT OF MICHIGAN
SOUTHERN DIVISION
UNITED STATES OF AMERICA,
Plaintiff,
-vs.-

Case no. 2:14-cv-12970

BRANDON T. LEE and TAMIKA H. LEE,
individually and doing business as FROM
THE GROUND UP CONSULTING, LLC and
QUICK MONEY TAX & LOAN CENTER,
Defendants.
_____________________________________/

ORDER AND JUDGMENT OF PERMANENT INJUNCTION
AGAINST BRANDON T. LEE
Now before the Court is Plaintiff’s Motion to Approve and Enter Stipulated Permanent
Injunction Against Brandon T. Lee (docket no. 16). Accordingly, judgment is hereby entered in
favor of the Plaintiff, United States of America, and against Defendant Brandon T. Lee. This
judgment of permanent injunction resolves only this civil injunction action against Brandon T.
Lee, and neither precludes the government from pursuing any other current or future civil or
criminal matters or proceedings, nor precludes Brandon T. Lee from contesting his liability or
guilt in any other matter or proceeding.
Pursuant to the terms of the Stipulated Agreement for Permanent Injunction Against
Brandon T. Lee,
IT IS HEREBY ORDERED that Brandon T. Lee, and anyone acting in concert or
participation with him, is permanently enjoined pursuant to Internal Revenue Code (I.R.C.) (26

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U.S.C.) §§ 7402, 7407, and 7408, effective from the date of this Order and Judgment of
Permanent Injunction, from directly or indirectly:
(1)

acting as a federal tax return preparer or requesting, assisting in, or
directing the preparation or filing of federal tax returns, amended returns,
or any other federal tax documents or forms for any person or entity other
than himself;

(2)

preparing or assisting in preparing federal tax returns that he knows or
reasonably should have known would result in an understatement of tax
liability or the overstatement of federal tax refund(s) as penalized by
I.R.C. § 6694;

(3)

engaging in any activity subject to penalty under 26 U.S.C.§ 6695, including 26
U.S.C. § 6695(g), which penalizes preparers who claim the Earned Income Tax
Credit (EITC) for their customers without first complying with the due diligence
requirements imposed by Treasury regulations;

(4)

maintaining, assigning, holding, using, or obtaining a Preparer Tax Identification
Number (PTIN) or an Electronic Filing Identification Number (EFIN);

(5)

engaging in any other activity subject to penalty under 26 U.S.C. §§ 6694, 6695,
6701, or any other penalty provision in the Internal Revenue Code; and

(6)

engaging in conduct that substantially interferes with the proper administration
and enforcement of the internal revenue laws.

IT IS FURTHER ORDERED that Brandon T. Lee shall contact, within thirty days of
this Order and Judgment, by United States mail and, if an e-mail address is known, by e-mail, all
persons for whom Lee and his employees prepared federal tax returns or claims for a refund for
tax years 2009 and continuing through this litigation (to the extent that Lee currently has
possession, custody, or control of such information regarding the persons for whom Lee and his
employees have prepared federal tax returns), to inform them of the permanent injunction
entered against him, including sending a copy of this Order and Judgment but not enclosing any
other documents or enclosures unless agreed to by counsel for the United States or approved by
the Court.

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IT IS FURTHER ORDERED that Brandon T. Lee shall produce to counsel for the
United States, within thirty days of this Order and Judgment, a list that identifies by name, social
security number, address, e-mail address, telephone number and tax period(s) all persons for
whom Lee and his employees prepared federal tax returns for tax years beginning in 2009 and
continuing through this litigation, to the extent that Lee currently has possession, custody, or
control of such information.
IT IS FURTHER ORDERED that Brandon T. Lee shall provide a copy of this Order
and Judgment to all of his principals, officers, managers, employees, and independent
contractors, within fifteen days of this Order and Judgment. Brandon T. Lee shall provide to
counsel for the United States within 30 days of this Order and Judgment a signed and dated
acknowledgment of receipt of this Order and Judgment for each person whom Lee provided a
copy of this Order and Judgment.
IT IS FURTHER ORDERED that the Court shall retain jurisdiction to enforce this
Order and Judgment of Permanent Injunction, and the United States is permitted to engage in
post-judgment discovery in accordance with the Federal Rules of Civil Procedure to ensure
compliance with this Order and Judgment.
IT IS SO ORDERED.
Dated: February 20, 2015

_s/Bernard A. Friedman
_
BERNARD A. FRIEDMAN
UNITED STATES DISTRICT JUDGE

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