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United States v. Cellini

United States District Court, D. Nevada

February 20, 2014

UNITED STATES OF AMERICA, Plaintiff,
v.
MARGE L. CELLINI and HARRY PORTNOY, individually, and d/b/a TAX FACTORY, INC., and/or MYST INC., Defendants.

RICHARD G. ROSE, D.C. Bar No. 493454, Trial Attorney, Tax Division U.S. Department of Justice, Washington, D.C. Attorney for the United States of America.

JOHN R. LUSK, Las Vegas, NV, Attorney for Harry Portnoy.

CONSENT JUDGMENT OF PERMANENT INJUNCTION

GLORIA M. NAVARRO, Chief District Judge.

Plaintiff, the United States of America, has filed a complaint for permanent injunction against defendant Harry Portnoy. Harry Portnoy admits that this Court has jurisdiction over him and over the subject matter of this action pursuant to 28 U.S.C. §§ 1340 and 1345 and under 26 U.S.C. §§ 7402. Harry Portnoy does not admit or deny any of the other allegations in the complaint.

Harry Portnoy voluntarily consents to entry of this permanent injunction under 26 U.S.C. §§ 7402, 7407, and 7408 and waives any right he may have to appeal from this permanent injunction. The parties waive the entry of findings of fact and conclusions of law under Federal Rules of Civil Procedure 52 and 65. The parties agree that they will each bear their own costs, including any attorneys' fees or other expenses of this litigation.

The parties further agree that entry of this permanent injunction resolves only this civil injunction action, and neither precludes the United States from pursuing any other current or future civil or criminal matters or proceedings, nor precludes Harry Portnoy from contesting his liability in any matter or proceeding.

Accordingly, it is hereby ORDERED, ADJUDGED, and DECREED that:

1. This Court has jurisdiction over this action pursuant to 28 U.S.C. §§ 1340, 1345 and 26 U.S.C. § 7402(a).

2. Harry Portnoy is permanently enjoined from directly or indirectly:

A) Preparing or filing federal tax returns, amended returns, claims for refund, or any other federal tax-related documents (or assisting or directing the preparation of such documents) until he:
i. complies with all requirements for applying for and obtaining a Preparer Tax Identification Number ("PTIN") from the IRS; and
ii. applies for and obtains a PTIN from the IRS;
B) Representing, or appearing on behalf of, any person before the IRS until he:
i. complies with all requirements for applying for and obtaining a Preparer Tax Identification Number ...

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