Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-almd-2_14-cv-00361/USCOURTS-almd-2_14-cv-00361-2/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7407 IRS Action to enjoin tax return preparers

---

JUDGMENT

In accordance with the memorandum opinion entered 

today, it is the ORDER, JUDGMENT, and DECREE of the 

court as follows:

(1) The United States Magistrate Judge's 

recommendation (doc. no. 69) is adopted.

(2) Plaintiff’s motions for default judgment and 

entry of a permanent injunction (doc. nos. 36, 45, and 

56) are granted.

(3) Default judgment is entered against defendants, 

as follows. Pursuant to 26 U.S.C. §§ 7402(a), 7407, 

and 7408, a permanent injunction is entered against 

defendants LaQuanda Gilmore and L&G Associates, LLC, 

IN THE DISTRICT COURT OF THE UNITED STATES FOR THE

MIDDLE DISTRICT OF ALABAMA, NORTHERN DIVISION

UNITED STATES OF AMERICA, )

)

 Plaintiff, )

) CIVIL ACTION NO.

 v. ) 2:14cv361-MHT

) (WO)

LAQUANDA GILMORE and

L&G ASSOCIATES, LLC,

)

)

)

 Defendants. )

Case 2:14-cv-00361-MHT-WC Document 73 Filed 10/22/15 Page 1 of 3
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enjoining them, and anyone in active concert or 

participation with either or both of them, from:

(a) acting as federal-tax-return preparers;

(b) requesting, assisting in, or directing the 

preparation or filing of federal tax returns, 

amended returns, or other related tax documents or 

forms for any person or entity other than herself 

(in the case of defendant Gilmore);

(c) owning, managing, controlling, or 

consulting to any tax-return preparation business;

(d) engaging in any other activity subject to 

penalty under Internal Revenue Code (IRC) § 6694, § 

6701, or any other penalty provision in the IRC; 

and

(e) engaging in any conduct that substantially 

interferes with the proper administration and 

enforcement of the internal-revenue laws.

(4) All other pending motions, including the motion 

Case 2:14-cv-00361-MHT-WC Document 73 Filed 10/22/15 Page 2 of 3
for contempt (doc. no. 66) and the motion for sanctions 

(doc. no. 67), are denied as moot.

The clerk of the court is DIRECTED to enter this 

document on the civil docket as a final judgment 

pursuant to Rule 58 of the Federal Rules of Civil 

Procedure. 

This case is closed.

DONE, this the 22nd day of October, 2015.

_ /s/ Myron H. Thompson 

UNITED STATES DISTRICT JUDGE

Case 2:14-cv-00361-MHT-WC Document 73 Filed 10/22/15 Page 3 of 3