Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_08-cv-01180/USCOURTS-caed-1_08-cv-01180-0/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7401 IRS: Tax Liability

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McGREGOR W. SCOTT

United States Attorney

BRIAN H. CORCORAN

Trial Attorney, Tax Division

U.S. Department of Justice

P.O. Box 7238

Washington, D.C. 20044

Telephone: (202) 353-7421

Facsimile: (202) 514-6770

Brian.H.Corcoran@usdoj.gov

Attorneys for the United States of America

IN THE UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Plaintiff, ) Case No. 08-CV-01180-AWI-DLB

)

v. ) 

) 

 ) STIPULATED ORDER

BONNIE G. ARNEL, d/b/a ) OF PERMANENT 

ARNEL ACCOUNTING, ) INJUNCTION

) 

)

)

Defendant. )

) 

The parties filed the following stipulation:

Plaintiff the United States of America has filed a Complaint for Permanent Injunction and

other relief in this matter against Defendant Bonnie G. Arnel, doing business as Arnel Accounting

(collectively, “Arnel”).

Without admitting or denying the allegations in the Complaint, Arnel consents to entry of this

Stipulated Order of Permanent Injunction. Defendant also waives the entry of findings of fact and

conclusions of law. Defendant understands that this permanent injunction constitutes the final

judgment in this matter, and waives any rights she may have to appeal from the this judgment.

Case 1:08-cv-01180-AWI-DLB Document 8 Filed 09/30/08 Page 1 of 3
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In accordance with the parties’ stipulation, NOW, THEREFORE, it is ORDERED,

ADJUDGED, and DECREED that:

Pursuant to I.R.C. §§ 7402, 7407 and 7408, Arnel, individually and doing business as Arnel

Accounting or any other entity, and her representatives, agents, servants, employees, attorneys, and

those persons in active concert or participation with her, are permanently enjoined from directly or

indirectly:

(1) acting as a federal income-tax preparer, and requesting, assisting in, or directing the

preparation or filing of federal tax returns for any person other than herself, or

appearing as a representative on behalf of any person or entity whose tax liability is

under examination or investigation by the Internal Revenue Service;

(2) Engaging in any conduct subject to penalty under IRC § 6694;

(3) Engaging in any conduct subject to penalty under IRC § 6695, including failing to

furnish the proper and correct identifying number of the income tax preparer on a

return;

(4) Instructing, assisting, or advising or assisting others to violate the tax laws, including

to evade the payment of taxes;

(5) Engaging in conduct subject to penalty under I.R.C. § 6701, i.e., by also aiding,

assisting in, procuring, or advising with respect to the preparation of any portion of

a return, affidavit, claim or other document, when Arnel knows or has reason to

believe that portion will be used in connection with a material matter arising under

the federal tax law, and Arnel knows that the relevant portion will result in the

material understatement of the liability for the tax of another person;

(6) Engaging in any other conduct that interferes with the administration and

enforcement of the internal revenue laws; and 

(7) Engaging in any activity subject to penalty under any other section of the Internal

Revenue Code.

IT IS FURTHER ORDERED that Arnel shall contact by mail (or by e-mail, if a mailing

address is unknown) those persons and entities whose mail addresses or e-mail addresses she

possesses and who have, since January 1, 2003, previously paid or otherwise retained her to prepare

their income tax returns, and inform those persons and entities of the Court’s findings concerning

the falsity of Arnel’s prior representations and attach a copy of the permanent injunction against

Case 1:08-cv-01180-AWI-DLB Document 8 Filed 09/30/08 Page 2 of 3
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Arnel, and to file with the Court, within 20 days of the date the permanent injunction is entered, a

certification signed under penalty of perjury stating that she has done so to the extent of her ability;

IT IS FURTHER ORDERED that Arnel shall produce to counsel for the United States a

customer list, including the names, addresses, e-mail addresses, telephone numbers, and social

security or tax identification numbers, of all persons and entities for whom she has such information

and who have, since January 1, 2003, previously paid or otherwise retained her to prepare their

income tax returns, and to file with the Court, within 20 days of the date the permanent injunction

is entered, a certification that she has done so to the extent of her ability;

IT IS FURTHER ORDERED that the United States is permitted to engage in post-judgment

discovery to ensure compliance with the permanent injunction;

IT IS FURTHER ORDERED that this Court retain jurisdiction over this action for purposes

of implementing and enforcing the final judgment; and

IT IS FURTHER ORDERED that pursuant to Rule 65(d)(2), F. R. Civ. P., counsel for the

United States is authorized to arrange for personal service of this order on the defendant(s).

IT IS SO ORDERED.

Dated: September 30, 2008 /s/ Anthony W. Ishii 

0m8i78 CHIEF UNITED STATES DISTRICT JUDGE

Case 1:08-cv-01180-AWI-DLB Document 8 Filed 09/30/08 Page 3 of 3