Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_05-cv-00192/USCOURTS-caed-1_05-cv-00192-2/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:6213 Injunctive Relief from IRS Lien

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28

McGREGOR W. SCOTT

United States Attorney

MICHAEL S. RAUM

Trial Attorney, Tax Division

U.S. Department of Justice

Post Office Box 7238

Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 353-3922

Facsimile: (202) 514-6770

Attorney for the United States 

IN THE UNITED STATES DISTRICT COURT FOR THE

EASTERN DISTRICT OF CALIFORNIA

FRESNO DIVISION

UNITED STATES OF AMERICA, )

)

Plaintiff, ) Civil No. 1:05-CV-192

)

v. ) 

) 

MARY ASHER VINCENT, )

a/k/a MARY LOUISE VINCENT, ) 

d/b/a VINCENT & ASSOCIATES, LP, ) 

) 

Defendant. ) 

STIPULATED PERMANENT INJUNCTION

1. Plaintiff, the United States of America, and defendant, Mary Asher Vincent, a/k/a

Mary Louise Vincent, d/b/a Vincent & Associates, LP, agree to the entry of this permanent

injunction. Defendant waives the entry of findings of fact and conclusions of law. 

2. Defendant does not admit or deny the allegations in the complaint except that she

admits that the Court has jurisdiction over her. Both parties acknowledge that their agreement to

this permanent injunction shall not be deemed an admission of any fact for purposes of any other 

proceedings.

Case 1:05-cv-00192-LJO Document 15 Filed 01/26/06 Page 1 of 4
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28 Stipulated Permanent Injunction - Page 2 1340909.3 

3. IT IS HEREBY ORDERED pursuant to 26 U.S.C. §§ 7402, 7407, and 7408 that

defendant and all those in active concert or participation with her are enjoined from directly or

indirectly:

a. Engaging in conduct subject to penalty under I.R.C. § 6701, i.e., by preparing or

assisting others in the preparing any tax forms or other documents to be used in

connection with any material matter arising under the internal revenue laws which

they know will (if so used) result in understatement of another person’s tax liability;

b. Engaging in any conduct subject to penalty under I.R.C.§ 6694, i.e., by preparing or

assisting in preparing any federal income tax return that results in the understatement

of tax liability based on an unrealistic position;

c. Engaging in any conduct subject to any other penalty provision under the Internal

Revenue Code, other than penalties relating to returns Vincent prepares for herself

or for entities she solely owns;

d. Willfully engaging in any conduct subject to any other penalty provision under the

Internal Revenue Code with respect to returns Vincent prepares for herself or for

entities she solely owns;

e. Preparing any Form 1041 trust income tax returns or any Form 1065 partnership

returns for which any partner, as identified on the Schedules K-1 thereto, is a trust;

f. Acting as an income-tax-return preparer, by preparing for compensation, or

employing one or more persons to prepare for compensation, any return of tax

imposed by subtitle A of the Internal Revenue Code or any claim for refund of tax

imposed by subtitle A, or a substantial portion of any such return or claim for refund,

except as provided in ¶¶ 4-5 below;

g. Preparing any other federal tax returns for others;

h. Representing any persons before the Internal Revenue Service in connection with any

matter except for representation of persons for whom she has prepared a return as

allowed by this order, and then only to the extent permitted for return preparers;

i. Engaging in any conduct that interferes with the administration and enforcement of

the internal revenue laws; and

j. Misrepresenting the terms of this injunction.

4. IT IS FURTHER ORDERED that defendant may prepare income tax returns for no

more than 40 individuals and/or entities which are owned 100% by natural individuals, and

represent before the Internal Revenue Service such individuals and entities, provided that

defendant’s conduct in so doing does not violate ¶ 3 of this Order.

Case 1:05-cv-00192-LJO Document 15 Filed 01/26/06 Page 2 of 4
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28 Stipulated Permanent Injunction - Page 3 1340909.3 

5. IT IS FURTHER ORDERED that defendant must mail a copy of this Order and a copy

of IRS Notice 97-24 to all customers for whom she has prepared any Form 1041 trust return, or

any Form 1065 partnership return in which any partner was a trust, since January 1, 2000. This

Notice must be accompanied by a statement explaining that trusts and partnerships used by these

customers may violate the law as explained in Notice 97-24 and advising the customers to seek

counsel with respect to this matter. Defendant must mail these notices within 20 days of the date

of this Order and must file with the Court within 25 days of the date of this Order a sworn

certificate stating that she has complied with this requirement.

6. IT IS FURTHER ORDERED that defendant must file timely federal income tax

returns for herself and/or any business entity she controls. If any delinquent returns are unfiled as

of the date of this Order, defendant must file those returns or proper requests for extension within

30 days of the date of this Order. If defendant has filed any income tax return for herself or any

business entity she controls since January 1, 1999 which, if such return were filed after the date

of this Order would violate ¶ 3 of the Order, she must properly amend such return within 30 days

of the date of this Order.

7. IT IS FURTHER ORDERED that defendant must strictly comply with the record

keeping and disclosure requirements of I.R.C. § 6107.

8. IT IS FURTHER ORDERED that defendant must comply with all laws in responding

to the IRS with respect to any subsequent civil or criminal proceeding involving any return she

has prepared.

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28 Stipulated Permanent Injunction - Page 4 1340909.3 

9. IT IS FURTHER ORDERED that the Court retains jurisdiction to enforce this

injunction and the United States may engage in post-judgment discovery to monitor defendant’s

compliance with this injunction.

s/Michael S. Raum s/John W. Phillips 

MICHAEL S. RAUM JOHN W. PHILLIPS (SBN 147117)

Trial Attorney, Tax Division Wild Carter & Tipton

U.S. Department of Justice A Professional Corporation

Post Office Box 7238 246 West Shaw Avenue

Ben Franklin Station Fresno, California 93704

Washington, D.C. 20044 Telephone: (559) 224-2131

Telephone: (202) 353-3922 Facsimile: (559) 229-7295

Facsimile: (202) 514-6770 E-mail: jphillips@wctlaw.com

E-mail: Michael.S.Raum@usdoj.gov

Attorney for the United States Attorney for Mary Asher Vincent

IT IS SO ORDERED.

Dated: January 26, 2006 /s/ Lawrence J. O'Neill 

66h44d UNITED STATES MAGISTRATE JUDGE

Case 1:05-cv-00192-LJO Document 15 Filed 01/26/06 Page 4 of 4