United States of America v. Lee et al

Filing 18

PERMANENT INJUNCTION AGAINST TAMIKA H. LEE 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 TAMIKA H. LEE
Now before the Court is Plaintiff’s Motion for Default Judgment against Tamika H. Lee,
pursuant to Federal Rule of Civil Procedure 55(b) (docket no. 10). The Clerk of the Court
entered default against Tamika H. Lee on October 3, 2014, in accordance with Fed. R. Civ. P.
55(a). Accordingly, judgment is hereby entered in favor of the Plaintiff, United States of
America, and against Tamika H. Lee.
Tamika H. Lee has failed to appear or take any action in this matter, thus there is no
dispute as to the plaintiff’s allegations that she has continually and repeatedly engaged in
conduct subject to penalty under 26 U.S.C. §§ 6694, 6695, and 6701 and that injunctive relief is
appropriate under 26 U.S.C. §§ 7407, 7408, and 7402 to prevent Tamika H. Lee, and anyone
acting in concert with her, from further engaging in such conduct and from further acting as a
federal tax return preparer.

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IT IS HEREBY ORDERED that Tamika H. Lee, and anyone acting in concert or
participation with her, is permanently enjoined pursuant to Internal Revenue Code (I.R.C.) (26
U.S.C.) §§ 7402, 7407, and 7408, effective from entry of this Order, from directly or indirectly:
(1)

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

(2)

preparing or assisting in preparing federal tax returns that she knows or
reasonably should have known would result in an understatement of tax liability
or the overstatement of federal tax refund(s) as subject to penalty under 26 U.S.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 Tamika H. Lee shall contact, within 30 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 she prepared federal tax returns or claims for a refund for tax years beginning
in 2009 and continuing through this litigation to inform them of the permanent injunction entered
against her, 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, and provide to counsel for the United States within 30 days a signed and dated
certification that she so informed these persons.

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IT IS FURTHER ORDERED that Tamika H. Lee shall produce to counsel for the
United States, within 30 days of this Order and Judgment, a list that identifies by name, social
security number, address, e-mail address, and telephone number and tax period(s) all persons for
whom she prepared federal tax returns or claims for refund since January 1, 2009.
IT IS FURTHER ORDERED that Tamika H. Lee shall provide a copy of this Order
and Judgment to all of Tamika H. Lee’s principals, officers, managers, employees, and
independent contractors (if any) within 15 days of this Order and Judgment, and provide to
counsel for the United States within 30 days a signed and dated acknowledgment of receipt of
the Order and Judgment for each person whom Tamika H. Lee provided a copy.
IT IS FURTHER ORDERED that the United States is permitted to engage in
post-judgment discovery to ensure compliance with the terms of this Order and Judgment of
Permanent Injunction Against Tamika H. Lee.
IT IS FURTHER ORDERED that the Court shall retain jurisdiction over Tamika H.
Lee and over this action to implement and enforce this Order and Judgment of Permanent
Injunction Against Tamika H. Lee.
IT IS SO ORDERED.
Dated: February 26, 2015, 2014

s/Bernard A. Friedman
BERNARD A. FRIEDMAN
UNITED STATES DISTRICT JUDGE

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