-MAN United States of America v. Martha A Velarde, No. 2:2011cv01458 - Document 19 (C.D. Cal. 2011)

Court Description: FINAL JUDGMENT OF LIMITED INJUNCTION AGAINST MARTHA A. VELARDE, dba MAV SERVICE by Judge Manuel L. Real. SEE JUDGMENT. (MD JS-6, Case Terminated). (im)

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-MAN United States of America v. Martha A Velarde 1 2 3 4 5 6 Doc. 19 ANDRÉ BIROTTE JR. United States Attorney SANDRA B. BROWN Assistant United States Attorney Chief, Tax Division THOMAS D. COKER [SBN 136820] Assistant United States Attorney Room 7211 Federal Building 300 North Los Angeles Street Los Angeles, California 90012 Telephone: (213) 894-2454 Facsimile: (213) 894-0115 JS-6 7 Attorneys for United States of America 8 UNITED STATES DISTRICT COURT 9 FOR THE CENTRAL DISTRICT OF CALIFORNIA 10 WESTERN DIVISION 11 12 UNITED STATES OF AMERICA, Plaintiff, 13 v. 14 15 16 MARTHA A. VELARDE, dba MAV SERVICE, Defendant. 17 18 19 ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) No. CV 11-01458-R FINAL JUDGMENT OF LIMITED INJUNCTION AGAINST MARTHA A. VELARDE, dba MAV SERVICE 20 21 22 Pursuant to the Stipulation for entry of Final Judgment of Limited Injunction filed concurrently herewith, 23 24 25 26 27 // // // 28 Dockets.Justia.com 1 IT IS HEREBY ORDERED, ADJUDGED AND DECREED: 2 1. 3 4 The Court has jurisdiction over this matter pursuant to 28 U.S.C. §§ 1340 and 1345 and 26 U.S.C. §§ 7402(a) and 7407(a). 2. Defendant Martha A. Velarde, dba MAV Service, without 5 admitting any of the allegations of the complaint except as to 6 jurisdiction, has voluntarily consented to the entry of this 7 Final Judgment of Limited Injunction and agrees to be bound by 8 its terms. 9 3. Pursuant to 26 U.S.C. §§ 7402 and 7407, Defendant 10 individually and through any other name or entity, her 11 representatives, agents, servants, employees, attorneys, and 12 anyone in active or participation with her, is enjoined from 13 directly or indirectly, 14 A. Engaging in any activity subject to penalty under 15 26 U.S.C. §§ 6701, i.e., aiding, assisting in, 16 procuring, or advising with respect to the 17 preparation of any portion of a return, affidavit, 18 claim or other document, when Velarde knows or has 19 reason to believe that portion will be used in 20 connection with a material matter arising under 21 the federal tax law, and Velarde knows that the 22 relevant portion will result in the material 23 understatement of the liability for the tax of 24 another person; 25 26 B. Engaging in activity subject to penalty under 26 U.S.C. § 6694, i.e., preparing federal income tax 27 28 2 1 returns that improperly understate customers’ tax 2 liabilities; 3 C. Engaging in activity subject to penalty under 26 4 U.S.C. § 6695, including § 6695(g), which enalizes 5 claiming an Earned Income Tax Credit without 6 complying with the due diligence requirements 7 imposed by Treasury regulations; 8 D. 9 Engaging in other conduct that substantially interferes with the proper administration and 10 enforcement of the internal revenue laws. 11 4. Within ninety (90) days of entry of this judgment of 12 limited injunction, defendant shall take and complete a free, 13 online course on the due diligence requirements. 14 such course is http://www.eitc.irs.gov/rptoolkit/ddmodule/. 15 5. The link to The United States shall be entitled to conduct limited 16 discovery to ensure Defendant’s compliance with the terms of this 17 limited injunction. 18 19 20 21 22 23 24 // 25 // 26 // 27 28 3 1 2 6. This Court shall retain jurisdiction over this matter and Defendant for the purpose of enforcing this injunction. 3 4 DATED: September 13, 2011 MANUEL L. REAL United States District Judge 5 6 7 8 9 10 11 12 13 Presented By: 14 ANDRÉ BIROTTE JR. United States Attorney SANDRA R. BROWN Assistant United States Attorney Chief, Tax Division 15 16 17 18 THOMAS D. COKER Assistant United States Attorney 19 20 AGREED UPON AS TO FORM AND CONTENT: 21 22 STEVEN TOSCHER, Esq. Attorney for Defendant Martha A. Velarde, dba MAV Service 23 24 United States v. Velarde, CV 11-01458-R; FINAL JUDGMENT OF LIMITED INJUNCTION AGAINST MARTHA A. VELARDE, dba MAV SERVICE 25 26 27 28 4

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