Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_07-cv-02187/USCOURTS-casd-3_07-cv-02187-4/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7402 IRS: Petition to Enforce IRS Summons

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UNITED STATES DISTRICT COURT

SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

CASE NO. 07-cv-2187-IEG-NLS

ORDER GRANTING JOINT

MOTIONS FOR STIPULATED

JUDGMENT OF PERMANENT

INJUNCTION AGAINST REBECCA

TYREE

vs.

ROOSEVELT KYLE; REBECCA TYREE;

COA FINANCIAL GROUP, LLC; EAGLE

FINANCIAL SERVICES, LLC,

Defendant. ____________________________________

ROOSEVELT KYLE,

 Third Party Plaintiff,

 vs.

JOHN R. MONROE; DOES 1 THROUGH

1000,

 Third Party Defendant.

 

Before the Court are the parties’ joint motions for a stipulated judgment for a permanent

injunction against defendant Rebecca Tyree. (Doc. Nos. 48, 49.) Based upon the motions, the parties’

stipulations, and good cause appearing:

IT IS HEREBY ORDERED that defendant Tyree and her representatives, agents, servants,

employees, and anyone in active concert or participation with her, are PERMANENTLY

ENJOINED, pursuant to 26 U.S.C. §§ 7402(a), 7407, and 7408 from directly or indirectly:

Case 3:07-cv-02187-IEG-NLS Document 50 Filed 10/01/08 Page 1 of 2
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a. acting as a federal tax return preparer or requesting, assisting in, or directing

the preparation or filing of federal tax returns or other forms/documents for any

person or entity other than herself, or appearing as a representative on behalf

of any person or organization whose tax liabilities are under examination or

investigation by the Internal Revenue Service; 

b. preparing or filing, or assisting in the preparation or filing of tax returns for

others that defendant knows will result in the understatement of any tax

liability;

c. understating customers’ tax liabilities as subject to penalty under IRC 

§ 6694;

d. instructing or advising taxpayers to understate their federal tax liabilities;

e. engaging in any other activity subject to penalty under IRC § 6694; 

f. engaging in any activity subject to penalty under IRC § 6695; and

g. engaging in other conduct that substantially interferes with the proper

administration and enforcement of the internal revenue laws.

IT IS FURTHER ORDERED that Tyree mail an executed copy of this injunction to all

persons for whom she has prepared a federal tax return or form since January 1, 2006. Tyree must

mail the copies within 30 days of the date of this order and must file with the Court a sworn certificate

stating that she has complied with this requirement. The mailings shall include a cover letter in a form

either agreed to by counsel for the United States or approved by the Court, and shall not include any

other documents or enclosures. 

IT IS FURTHER ORDERED that the Court shall retain jurisdiction to enforce this injunction

and the United States may engage in post-judgment discovery to monitor Tyree’s compliance with this

injunction.

IT IS SO ORDERED.

DATED: October 1, 2008

IRMA E. GONZALEZ, Chief Judge

United States District Court

Case 3:07-cv-02187-IEG-NLS Document 50 Filed 10/01/08 Page 2 of 2