United States of America v. Allen et al

Filing 10

PERMANENT INJUNCTION BY STIPULATION AND CONSENT, as to Susann Allen. Signed by Honorable R Bryan Harwell on 2/8/2013.(hcic, )

IN THE UNITED STATES DISTRICT COURT FOR THE

DISTRICT OF SOUTH CAROLINA

FLORENCE DIVISION

UNITED STATES OF AMERICA,
Plaintiff,

v.
SUSANN ALLEN, and
RACHEL D. WATSON,
Defendants.

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Civil No. 4: 13-cv-197-RBH

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PERMANENT INJUNCTION BY STIPULATION AND CONSENT
Plaintiff, the United States ofAmerica, and Defendant, Susann Allen, stipulate and agree as
follows:

1.

Plaintiff, the United States of America, has filed a complaint seeking a permanent

injunction against defendant SusannAllen and others under 26 U.S.C. §§ 7402(a), 7407, and 7408.
2.

Allen admits for purposes of this injunction that the Court haspersonaljurisdiction

over her and subject matter jurisdiction over this matter but without admitting any of the other
.allegations in the complaint.
3.

. Allen waives the entry of findings of fact and conclusions of law and voluntarily

consents to the entry of this permanent injunction under

26 U.S.C. §§ 7402(a), 7407, and 7408

. without further notice and agrees to be bound by its termS.
4.

Allen further understands and agrees that:
a.

This Permanent Injunction by Stipulation and Consent will be entered under
Fed. R. Civ. P. 65 and will result in the entry, without further notice, of a
Final Judgment against her in this matter;
4858345.2

b.

Allen waives any right she may have to appeal from this Permanent
Injunction by Stipulation and Consent;

c.

The Court will retain jurisdiction over this matter for the purpose of
implementing and enforcing the Permanent Injunction by Stipulation and
Consent; .

d.

If Allen violates this injunction, she may be subject to civil and criminal
sanctions for contempt of court;

e.

The United States may conduct full post judgment discovery to monitor
compliance with this injunction; and

f.

Entry ofthis Permanent Injunction by Stipulation and Consent resolves only
this civil injunction action, and neither precludes the United States, or any of
its agencies, from pursuing any other current or future civil or criminal
matters or proceedings, nor precludes Allen from contesting her liability in
.any other matter or proceeding.

I.

Accordingly; it is hereby STIPULATED, ORDERED, and ADJUDGED pursuant to 26
U.S.C. §§ 7402(a), 7407, and 7408, that defendant Allen and any other person or entity
acting in concert and/or participation with her are PERMANENTLY ENJOINED from
directly or indirectly, by use of any means or instrumentalities:
A.

preparing or assisting in the preparation or filing of federal income tax returns,
amended returns, and other related documents and forms for others;

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4858345.2

B.

preparing or assisting in the preparation or filing offederal tax returns that they know
will result in the understatement of any tax liability or the overstatement of federal
tax refunds; .

C.

engaging in any activity subject to penalty under 26 U.S.C. §§ 6694, 6695, and
6701; and

D.

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

n.

It is FURTHER STIPULATED, ORDERED, and ADJUDGED that Allen, within thirty (30)
days of entry of this Permanent Injunction by Stipulation and Consent, send at her own
expense by certified mail, return receipt requested, an executed copy of this Permanent
.Injunction by Stipulation and Consent to each employer for whom she prepared federal
income tax returns or any other federal tax forms for others after January. 1,2008;

III.

It is FURTHER STIPULATED, ORDERED, and ADJUDGED that Allen, within thirty (30)
days ofentry ofthis Permanent Injunction by StipUlation and Consent turn over to the United
States copies ofallreturns or claims for refund that she prepared for customers after January
1, 2008 that are in her possession, custody, or control;

. IV.

It is FURTHER STIPULA TED, ORDERED, and ADJUDGED that Allen, within thirty (30)
days of entry of this Permanent Injunction by StipUlation and Consent, turn over to the
United States a list with the name, address and telephone number, e-mail address (ifknown),
and social security number or other taxpayer identification number of all customers for
whom she prepared returns after January 1,2008, to the extent she is in possession, custody,
or control of such information;

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4858345.2

V.

It is FURTHER STIPULATED, ORDERED, and ADJUDGED that Allen, within forty-five

(45) days of entry of this Permanent Injunction by Stipulation and Consen~ file with the
Court a sworn certificate stating that she has complied with paragraphs II, III, and IV ofthis
Permanent Injunction by Stipulation and Consent;
VI.

It is FURTHER STIPULA TED, ORDERED, and ADJUDGED that Allen maintain records

ofher compliance with paragraphs II, III, and IV ofthis Permanent Injunction by Stipulation
and Consent, whiCh may be produced to the Court, if requested, or to the United States
pursuant to paragraph VII, below; and
VII.

It is ,FURTHER STIPULATED, ORDERED, and ADJUDGED that the Court shall retain

jurisdiction to enforce this injunction and that the United States is permitted to monitor
Allen's compliance with this injunction and to engage in post-judgment discovery in
accordance with the Federal Rules of Civil Procedure.

ITIS SO ORDERED

$

2013
February
Florence, South Carolina

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4858345.2

United States v. Susann Allen and Rachel D. Watson, No. 4:13-cv-00197-RBH

This Permanent Injunction by Stipulation and Consent is consented to and submitted by:

F~~~

For Plaintiff
KATHRYN KENEALL Y
Assistant Attorney General
By:

Susann Allen, pro se

342 Palmetto Road

Darlington, South Carolina 29532

MICHAEL W. MAY
Trial Attorney, Tax Division
U.S. Department of Justice

Post Office Box 14198

Ben Franklin Station

Washington~ D.C. 20044

Telephone: (202) 616·1.857

Facsimile: [phone]

Dated:

~Y5\ \3

[e-mail]

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By:
AS ARNETT (#2144)
Assistant United States Attorney
1441 Main Street, Suite 500

Columbia, South Carolina 29201

Telephone: [phone]

Facsimile: [phone]

E-mail: [e-mail]
Dated:

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I

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