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UNITED STATES DISTRICT COURT 

EASTERN DISTRICT OF MICHIGAN 

SOUTHERN DIVISION 

UNITED STATES OF AMERICA, 

 Plaintiff, 

 -vs.- Case no. 2:14-cv-12970 

 

BRANDON T. LEE and TAMIKA H. LEE, 

individually and doing business as FROM 

THE GROUND UP CONSULTING, LLC and 

QUICK MONEY TAX & LOAN CENTER, 

 Defendants. 

_____________________________________/ 

ORDER AND JUDGMENT OF PERMANENT INJUNCTION 

AGAINST TAMIKA H. LEE 

 Now before the Court is Plaintiff’s Motion for Default Judgment against Tamika H. Lee, 

pursuant to Federal Rule of Civil Procedure 55(b) (docket no. 10). The Clerk of the Court 

entered default against Tamika H. Lee on October 3, 2014, in accordance with Fed. R. Civ. P. 

55(a). Accordingly, judgment is hereby entered in favor of the Plaintiff, United States of 

America, and against Tamika H. Lee. 

 Tamika H. Lee has failed to appear or take any action in this matter, thus there is no 

dispute as to the plaintiff’s allegations that she has continually and repeatedly engaged in 

conduct subject to penalty under 26 U.S.C. §§ 6694, 6695, and 6701 and that injunctive relief is 

appropriate under 26 U.S.C. §§ 7407, 7408, and 7402 to prevent Tamika H. Lee, and anyone 

acting in concert with her, from further engaging in such conduct and from further acting as a 

federal tax return preparer. 

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IT IS HEREBY ORDERED that Tamika H. Lee, and anyone acting in concert or 

participation with her, is permanently enjoined pursuant to Internal Revenue Code (I.R.C.) (26 

U.S.C.) §§ 7402, 7407, and 7408, effective from entry of this Order, from directly or indirectly: 

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

preparation or filing of federal tax returns, amended returns, or other related 

documents or forms for any person or entity other than herself; 

 

(2) preparing or assisting in preparing federal tax returns that she knows or 

reasonably should have known would result in an understatement of tax liability 

or the overstatement of federal tax refund(s) as subject to penalty under 26 U.S.C. 

 § 6694; 

 (3) engaging in any activity subject to penalty under 26 U.S.C.§ 6695, including 26 

 U.S.C. § 6695(g), which penalizes preparers who claim the Earned Income Tax 

Credit (EITC) for their customers without first complying with the due diligence 

requirements imposed by Treasury regulations; 

 (4) maintaining, assigning, holding, using, or obtaining a Preparer Tax Identification 

Number (PTIN) or an Electronic Filing Identification Number (EFIN); 

 (5) engaging in any other activity subject to penalty under 26 U.S.C. §§ 6694, 6695, 

 6701, or any other penalty provision in the Internal Revenue Code; and 

 (6) engaging in conduct that substantially interferes with the proper administration 

 and enforcement of the internal revenue laws. 

IT IS FURTHER ORDERED that Tamika H. Lee shall contact, within 30 days of this 

Order and Judgment, by United States mail and, if an e-mail address is known, by e-mail, all 

persons for whom she prepared federal tax returns or claims for a refund for tax years beginning 

in 2009 and continuing through this litigation to inform them of the permanent injunction entered 

against her, including sending a copy of this Order and Judgment, but not enclosing any other 

documents or enclosures unless agreed to by counsel for the United States or approved by the 

Court, and provide to counsel for the United States within 30 days a signed and dated 

certification that she so informed these persons.

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 IT IS FURTHER ORDERED that Tamika H. Lee shall produce to counsel for the 

United States, within 30 days of this Order and Judgment, 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 prepared federal tax returns or claims for refund since January 1, 2009. 

 IT IS FURTHER ORDERED that Tamika H. Lee shall provide a copy of this Order 

and Judgment to all of Tamika H. Lee’s principals, officers, managers, employees, and 

independent contractors (if any) within 15 days of this Order and Judgment, and provide to 

counsel for the United States within 30 days a signed and dated acknowledgment of receipt of 

the Order and Judgment for each person whom Tamika H. Lee provided a copy. 

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

post-judgment discovery to ensure compliance with the terms of this Order and Judgment of 

Permanent Injunction Against Tamika H. Lee. 

IT IS FURTHER ORDERED that the Court shall retain jurisdiction over Tamika H. 

Lee and over this action to implement and enforce this Order and Judgment of Permanent 

Injunction Against Tamika H. Lee. 

IT IS SO ORDERED. 

 Dated: February 26, 2015, 2014 

 

 s/Bernard A. Friedman 

 BERNARD A. FRIEDMAN 

 UNITED STATES DISTRICT JUDGE 

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