United States Of America v. Alberto

Filing 16

ORDER (memorandum filed previously as separate docket entry). (1) Plaintiffs Motion for Summary Judgment 13 is GRANTED. (2) Judgment is ENTERED in favor of Plaintiff United States of America and against Rossy Alberto, doing business as RA Multiserv ices and Immigration, RA Immigration Services, and RA Multiservices (collectively Defendant). (3) Defendant and her representatives, agents, servants, employees, attorneys, and those persons in active concert or participation with her are PERMANENTLY ENJOINED from:a. Preparing, filing, directing, aiding, or assisting in any way in the preparation or filing of any federal tax return, amended return, or other tax return form for any other person or entity; b. Owning, managing, controlling, working for, profiting from, or volunteering for any business, entity, or individual engaged in tax return preparation; c. Using, maintaining, renewing, obtaining, transferring, selling, or assigning any federal Preparer Tax Identification Number (PTIN) or Electronic Filing Identification Number (EFIN); d. Using any federally-issued identification number, including but not limited to PTIN, EFIN, Employer Identification Numbers (EIN), Taxpayer Identification Numbers (TIN), Social Security Number (SSN), that belongs or was assigned to another person or entity, to file or remit any federal income tax returns; e. Engaging in conduct or activity subject to penalty under 26 U.S.C. § 6694 of the Internal Revenue Code by understating taxpayers liabil ities; f. Engaging in conduct or activity subject to penalty under 26 U.S.C. § 6695 of the Internal Revenue Code, including but not limited to improperly using any PTINs, negotiating a refund check, or failing to exercise due diligence in determ ining eligibility for the American Opportunity Tax Credit. g. Engaging in conduct or activity subject to penalty under 26 U.S.C. § 6701 of the Internal Revenue Code including but not limited to, aiding or assisting others in the preparation of a ny document to be used in connection with a material matter arising under the Internal Revenue Code, which theDefendant know would, if so used, result in the understatement of tax liability; and h. Otherwise engaging in conduct or activity that subst antially interferes with the proper administration and enforcement of internal revenue laws. (4) This permanent injunction does not prevent the Defendant from filing tax returns for herself and her spouse. (5) The United States of America may take post-judgment discovery, in any form allowable under the Federal Rules of Civil Procedure, in order to monitor the Defendants compliance with the terms of this injunction.Signed by Honorable A. Richard Caputo on 2/13/20. (dw)

IN THE UNITED STATES DISTRICT COURT
FOR THE MIDDLE DISTRICT OF PENNSYLVANIA
UNITED STATES OF AMERICA,
CIVIL NO. 3:18-CV-1014

Plaintiff,

(JUDGE CAPUTO)

v.
ROSSY ALBERTO d/b/a RA
MULTISERVICES AND IMMIGRATION,
RA IMMIGRATION SERVICES, and RA
MULTISERVICES
Defendant.
ORDER
NOW, this

13th

day of February, 2020, IT IS HEREBY ORDERED that:

(1)

Plaintiff’s Motion for Summary Judgment (Doc. 13) is GRANTED.

(2)

Judgment is ENTERED in favor of Plaintiff United States of America and against
Rossy Alberto, doing business as RA Multiservices and Immigration, RA Immigration
Services, and RA Multiservices (collectively “Defendant”).

(3)

Defendant and her representatives, agents, servants, employees, attorneys, and
those persons in active concert or participation with her are PERMANENTLY
ENJOINED from:
a.

Preparing, filing, directing, aiding, or assisting in any way in the preparation
or filing of any federal tax return, amended return, or other tax return form for
any other person or entity;

b.

Owning, managing, controlling, working for, profiting from, or volunteering for
any business, entity, or individual engaged in tax return preparation;

c.

Using, maintaining, renewing, obtaining, transferring, selling, or assigning any
federal Preparer Tax Identification Number (“PTIN”) or Electronic Filing
Identification Number (“EFIN”);

d.

Using any federally-issued identification number, including but not limited to

PTIN, EFIN, Employer Identification Numbers (“EIN”), Taxpayer Identification
Numbers (“TIN”), Social Security Number (“SSN”), that belongs or was
assigned to another person or entity, to file or remit any federal income tax
returns;
e.

Engaging in conduct or activity subject to penalty under 26 U.S.C. § 6694 of
the Internal Revenue Code by understating taxpayers’ liabilities;

f.

Engaging in conduct or activity subject to penalty under 26 U.S.C. § 6695 of
the Internal Revenue Code, including but not limited to improperly using any
PTINs, negotiating a refund check, or failing to exercise due diligence in
determining eligibility for the American Opportunity Tax Credit.

g.

Engaging in conduct or activity subject to penalty under 26 U.S.C. § 6701 of
the Internal Revenue Code including but not limited to, aiding or assisting
others in the preparation of any document to be used in connection with a
material matter arising under the Internal Revenue Code, which the
Defendant know would, if so used, result in the understatement of tax liability;
and

h.

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

(4)

This permanent injunction does not prevent the Defendant from filing tax returns
for herself and her spouse.

(5)

The United States of America may take post-judgment discovery, in any form
allowable under the Federal Rules of Civil Procedure, in order to monitor the
Defendant’s compliance with the terms of this injunction.
/s/ A. Richard Caputo
A. Richard Caputo
United States District Judge

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