Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-1_06-cv-01368/USCOURTS-caed-1_06-cv-01368-3/pdf.json

Parties Involved:
Lowell Baisden
Defendant
United States of America
Plaintiff

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UNITED STATES DISTRICT COURT

EASTERN DISTRICT OF CALIFORNIA

UNITED STATES OF AMERICA,

Plaintiff,

v.

LOWELL BAISDEN,

Defendant.

 

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1:06-cv-1368 OWW TAG

PRELIMINARY INJUNCTION

The Motion of Plaintiff, United States of America, for

Preliminary Injunction came on for hearing on March 2 and 6,

2007, in Courtroom 3 of the above-captioned Court, United States

District Judge Oliver W. Wanger presiding. Plaintiff was

represented by Jacqueline C. Brown, Esq., and Stephen J.

Schaeffer, Esq., of the United States Department of Justice. The

Defendants were represented by Murphy, Pearson, Bradley and

Feeney by Arthur V. Pearson, Esq., and McCormick, Barstow,

Sheppard, Wayte & Carruth by Marshall C. Whitney, Esq., and Jerry

Casheros, Esq.

After review of the parties’ submissions, including

testimony and exhibits introduced into evidence following oral

argument, for the reasons set forth in the accompanying Findings

Case 1:06-cv-01368-AWI-MJS Document 73 Filed 03/15/07 Page 1 of 4
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of Fact and Conclusions of Law, the following Order is entered: 

IT IS ORDERED that Defendant Lowell Baisden, those in active

concert or participation with him, and others having actual

notice of this order are enjoined, pending trial and final

judgment in this case, or further order of this Court, from: 

1. Advising or facilitating current, prospective clients,

or any other persons, not to file tax returns, or that Federal

Income Tax Returns are not required to be filed;

2. Advising or facilitating or assisting clients in

engaging in activity for which clients claim or report nondeductible personal expenses as valid business expense

deductions; 

3. Knowingly misrepresenting or omitting to disclose on

any tax return or in any communication to the United States or

its Internal Revenue Service any material fact concerning the

income, lawfully deductible expenses, or other condition or event

that concern the preparation of accurate tax returns; 

4. Advising or facilitating the knowing misstatement or

omission to disclose by any client to the United States or its

Internal Revenue Service of the business activity, income,

expense, net worth, or any other material fact that is necessary

to the accurate preparation of Federal tax returns;

5. Advising or assisting clients to not report income of

any kind or nature required by the law to be reported on tax

returns;

6. Advising or assisting any client to claiming or

overstate any improper deduction in violation of law; 

7. Making any statement to clients or prospective clients

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that the United States and/or its Internal Revenue Service

endorses, agrees with, or that Baisden’s past practices have been

endorsed, approved, or that his clients’ audits will be

successful by virtue of any matter that has occurred in this

case; 

8. Knowingly engaging in any other conduct that wrongfully

interferes with the administration or enforcement of the Internal

Revenue laws of the United States. 

FURTHER ORDERED that Lowell Baisden shall serve a copy of

this Order on the following current clients who are being audited

or examined by the Internal Revenue Service:

List of Clients:

Donald and Kathryn Snoozy

Charpup Corporation

Michael and Deanna Trierweiler

Red Desert Resources Corporation

Deborah and Walter Weaver

Axhandle Corporation

Chris Johng

Chris Johng, M.D., Inc.

Michael and Susan Koning

Bioventures, Inc.

William and Vicki Hastings

Amethyst Sands, Inc.

Anthony and Kimberly Telese

Anthony Telese Company, Inc.

Joel and Deborah Cooper

Joel N. Cooper Physical Therapist, Inc.

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Daniel Swartz and Jennifer Erale

Joseph and Rhonda Ghyselinck

Chuck’s Automotive

Bobby and Cynthia Underwood

Leslie Adams

John and June Sherley

ISSUED AT FRESNO, CA AT 1:45 P.M.

DATED: March 14, 2007

/s/ Oliver W. Wanger

_____________________________

Oliver W. Wanger

UNITED STATES DISTRICT JUDGE

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