Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-casd-3_07-cv-01248/USCOURTS-casd-3_07-cv-01248-0/pdf.json

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

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UNITED STATES DISTRICT COURT

SOUTHERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA, )

)

Plaintiff, )

)

v. ) Civil No. 07-CV-1248 H (JMA)

)

SUSAN ELLEN O’BRIEN, ) ORDER OF PERMANENT

KATHY LYNNE HILL, and ) INJUNCTION

JEFFREY CHRISTOPHER BARBER, )

 ) 

)

Defendants. )

__________________________________________)

Upon consideration of the Stipulated Order of Permanent Injunction entered between Kathy

Lynn Hill and the United States and filed with the Court on September 24, 2007.

IT IS HEREBY ORDERED that defendant Kathy Lynn Hill, individually and doing

business as The O’Brien Group, and her representatives, agents, servants, employees, and anyone

in active concert or participation with her, is PERMANENTLY ENJOINED, pursuant to Internal

Revenue Code (I.R.C.) (26 U.S.C.) §§ 7402, 7407, and 7408 from directly or indirectly:

(a) acting as federal tax-return preparers or preparing, filing, or assisting in

preparing or filing, any federal tax return or form for anyone other than

herself (or her spouse, if filing a joint return);

(b) representing or otherwise appearing on behalf of anyone (other than herself)

before the Internal Revenue Service; 

Case 3:07-cv-01248-H-JMA Document 13 Filed 09/24/07 Page 1 of 3
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(c) organizing, promoting, marketing, selling, or participating in any tax shelter,

plan, or arrangement that advises, encourages, or assists customers to attempt

to violate the internal revenue laws or unlawfully evade the assessment or

collection of federal tax liabilities;

(d) making false statements about the allowability of any deduction or credit, the

excludability of any income, or the securing of any tax benefit by reason of

participating in any tax shelter, plan, or other arrangement;

(e) instructing, advising, or assisting others to violate the tax laws, including to

evade the payment of taxes;

(f) engaging in conduct subject to penalty under 26 U.S.C. § 6694, including

preparing or filing tax returns, amended returns, or claims for refund that

include unrealistic, frivolous, or reckless positions;

(g) engaging in conduct subject to penalty under 26 U.S.C. § 6700, including

making or furnishing, in connection with the organization, promotion,

marketing, sale, or participation in any tax shelter, plan, or other

arrangement, a statement about the securing of any tax benefit that the she

knows, or has reason to know, is false or fraudulent as to any material matter;

(h) engaging in conduct subject to penalty under 26 U.S.C. § 6701, including

preparing or filing, or assisting in preparing or filing, any document related

to a matter material to the internal revenue laws that she knows will (if used)

result in an understatement of another person's tax liability; and

(i) engaging in any other conduct that interferes with the administration or

enforcement of the internal revenue laws, including any activity subject to

penalty under the Internal Revenue Code.

IT IS FURTHER ORDERED that Defendant must mail a copy of this injunction and a

copy of the complaint to all persons for whom she has prepared a federal tax return or form since

January 1, 2003. Defendant must mail the copies within 45 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 Defendant produce to counsel for the United States

within 45 days of the date of this Order a list that identifies by name, social security number,

address, e-mail address, and telephone number and tax period(s) all persons for whom she has

prepared federal tax returns, forms, or claims for refund since January 1, 2003;

Case 3:07-cv-01248-H-JMA Document 13 Filed 09/24/07 Page 2 of 3
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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.

SO ORDERED this 24th day of September, 2007.

______________________________________

MARILYN L. HUFF, District Judge

UNITED STATES DISTRICT COURT

Case 3:07-cv-01248-H-JMA Document 13 Filed 09/24/07 Page 3 of 3