United States of America v. Rhodes
Filing
12
CONSENT JUDGMENT and Permanent Injunction in favor of United States of America against Sharon D. Rhodes. Signed by Senior Judge James C. Fox on 2/4/2014. Copy sent to the defendant via US Mail. (Edwards, S.)
IN ffiE UNITED STATES DISTRICT COURT FOR THE
EASTERN DISTRICT OF NORTH CAROLINA
UNITED STATES OF AMERICA,
Plaintiff,
v.
)
)
)
)
)
Case No. 5:13-cv-00759-F
)
SHARON D. RHODES
Defendant.
)
)
)
AGREED FINAL JUDGMENT OF PERMANENT INJUNCTION AND
ORDER AGAINST SHARON D. RHODES
Plaintiff, the United States of America, and defendant. Sharo~ D. Rhodes, ("the Parties")
respectfully stipulate to the entry of this Agreed Final J~dgment of Permanent Injunction and
Order, and further stipulate as follows:
1.
The United States of America filed a Complaint for Pennanent Injunction and
Other Relief under 26 U.S.C. §§ 7401, 7402, 7407, and 7408 of the Internal Revenue Code
against Sharon D. Rhodes ("Defendant"). Defendant has operated a tax return preparation
business under different names, including but not limited to, R&S Freedom Tax Service and
Changing Faces Annoited Tax Services.
2.
The Parties stipulate to resolve this matter through an Agreed Final Judgment of
Permailent Injunction and Order. This stipulation does not establish any fact other than the
existence and the terms of the Permanent Injunction, nor does it constitute an admission of any
kind by either party.
3.
Entry of this Agreed Final Judgment of 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 the Defendant from contesting her
liability in any such matter or proceeding.
4.
The Parties waive the entry of findings of fact and conclusions of law under Rules
52 and 65 ofthe Federal Rules of Civil Procedure.
5.
The Parties understand and agree that the Order of Permanent Injunction will
constitute the final judgment in this matter. The Parties waive the right to appeal from this
judgment
6.
The Parties further understand and agree that the Court will retain jurisdiction
over this matter for the purpose of enforcing the Injunction, and the Defendant understatids that
if she violates the Injunction, she may be subject to contempt proceedings.
7.
On the above basis, and subject to the mutual protections herein, the Defendant
consents to the entry of this Agreed Final Judgment of Permanent Injunction and Order without
further notice and agrees to be bound by its terms.
II
II
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ORDER
IT IS HEREBY ORDERED pursuant to 26 U.S.C. §§ 7401, 7402, 7407, and 7408 that
Defendant Sharon D. Rhodes, her businesses, including but not limited to R&S Freedom Tax
Service and Changing Faces Annoited Tax Services, and anyone acting directly or indirectly
with them are HEREBY PERMANENTLY ENJOINED from directly or indirectly, by use of
any means or instrumentalities:
A.
Acting as a federal tax return preparer and from preparing or filing federal tax
returns or forms for others, from representing others before the Internal Revenue Service, and
from advising anyone concerning federal tax matters;
B.
Preparing or filing, or assisting in, or directing the preparation or filing of any
federal tax return or amended return or other related documents or fonns for any other person or
entity;
C.
Engaging in activity subject to penalty under 26 U.S.C. §§ 6694 and 6701;
D.
Engaging in any other activity subject to penalty under the Internal Revenue
Code; and
E.
Engaging in other conduct that substantially interferes with the proper
admit').istration and enforcement of the internal revenue laws.
IT IS FURTHER ORDERED that the United States will be allowed full post~judgment
discovery to monitor compliance with the Injunction.
IT IS FURTBERORDERED that within 30 days of the entry of this. Injunction, Sharon
Rhodes shall produce to counsel for the United States a list that identifies by name, social
security·number, address, telephone number, and tax period(s) all persons for whom she
prepared, or assisted in preparing, federal tax returns from tax year 2008 to the present.
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IT IS FURTHER ORDERED that the Court will retain jurisdiction over this action for
the purpose of enforcing the Injunction.
PA Bar No. 306850
Trial Attorney, Tax Division
U.S. Department of Justice
P.O.Box227
Washington, D.C. 20044
202-307-6528 (v)
202-514-6866 (t)
Katherine.Reinhart@usdoj.gov
Counsel for the United States ofAmerica
~llf!kck
Date:
SHARO~RHODES
!Ja¥1-
ProSe Defendant
IT IS SO ORDERED.
Date:
--=-t__l-1./lf-+')!~tf_ _ _ _ _ __
ED STATES DISTRICT JUDGE
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