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PERMANENT INJUNCTION U.S. Department of Justice

P.O. Box 7238, Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 616-9926

1778699.1 -1-

UNITED STATES DISTRICT COURT FOR THE

WESTERN DISTRICT OF WASHINGTON

AT TACOMA

UNITED STATES OF AMERICA, )

)

Plaintiff, )

)

v. ) Civil No. 3:06-cv-05142-RBL

)

BRUCE HAWKINS, individually and d/b/a, )

HAWKINS & ASSOCIATES, )

)

Defendant. )

FINAL JUDGMENT OF PERMANENT INJUNCTION

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

Injunction against defendant Bruce E. Hawkins. 

Hawkins does not admit the allegations in the Complaint, except that he admits

that the Court has jurisdiction over him and over the subject matter of this action. 

Hawkins waives the entry of findings of fact and conclusions of law under Federal

Rule of Civil Procedure 52 and Internal Revenue Code (I.R.C.) (26 U.S.C.) §§ 7402(a)

and 7408.

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PERMANENT INJUNCTION U.S. Department of Justice

P.O. Box 7238, Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 616-9926

1778699.1 -2-

Hawkins consents to entry of this Final Judgment of Permanent Injunction without

admitting that grounds exist for imposition of an injunction. 

Hawkins enters into this Final Judgment of Permanent Injunction voluntarily and

waives any right he may have to appeal from it. 

Hawkins consents to entry of this Final Judgment of Permanent Injunction without

further notice and agrees that this Court shall retain jurisdiction over him for the purpose

of implementing and enforcing this Final Judgment of Permanent Injunction.

The Court accordingly ORDERS, ADJUDGES, AND DECREES that:

1. The Court has jurisdiction over this action pursuant to 28 U.S.C. §§ 1340 and

1345 and I.R.C. §§ 7402(a) and 7408.

2. The Court finds that the International Credit Union and High Octane Business

schemes promoted by Hawkins as described in the Complaint violate various provisions

of the Internal Revenue Code.

3. The Court finds that Hawkins consents to the entry of this injunction.

4. It is further ORDERED that Hawkins, individually and doing business under

any other name or using any other entity, and his representatives, agents, servants,

employees, attorneys, and anyone in active concert or participation with him, is

permanently enjoined and restrained from, directly or indirectly:

(a) Organizing, promoting, marketing, or selling (or assisting therein) any

tax shelter, plan, or arrangement, including but not limited to those

discussed above, or any other tax shelter, plan or arrangement that incites or

assists customers to attempt to violate the internal revenue laws or

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PERMANENT INJUNCTION U.S. Department of Justice

P.O. Box 7238, Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 616-9926

1778699.1 -3-

unlawfully evade the assessment or collection of their federal tax liabilities

or unlawfully claim improper tax refunds; 

(b) engaging in activity subject to penalty under 26 U.S.C. § 6700,

including making, in connection with the organization or sale of any plan or

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

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

(c) engaging in conduct subject to penalty under any provision of the

Internal Revenue Code, including 26 U,S.C. § 6701, or engaging in any

other conduct that interferes with the administration and enforcement of the

internal revenue laws; and

(d) misrepresenting the terms of this injunction.

5. It is further ORDERED that the United States is permitted to engage in postjudgment discovery to ensure compliance with this permanent injunction.

6. It is further ORDERED that this Court shall retain jurisdiction over this action

for the purpose of implementing and enforcing this Final Judgment of Permanent

Injunction.

SO ORDERED this 9th day of August, 2006.

ARONALD B. LEIGHTON

UNITED STATES DISTRICT JUDGE

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PERMANENT INJUNCTION U.S. Department of Justice

P.O. Box 7238, Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 616-9926

1778699.1 -4-

Presented by

Thomas M. Newman

Attorney for the United States

JOHN MCKAY 

United States Attorney

_________________________________

THOMAS M. NEWMAN

Trial Attorney, Tax Division

U.S. Department of Justice

Post Office Box 7238

Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 616-9926

Fax: (202) 514-6770

Attorney for the United States of

America

_________________________

BRUCE E. HAWKINS

Defendant

________________________________

SCOTT J. ENGLEHARD

Attorney for Defendant

Law offices of Scott J. Englehard

320 Maynard Building

119 First Ave. South

Seattle, WA 98104

Phone: (206) 749-0117

Fax: (425) 671-0298

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PERMANENT INJUNCTION U.S. Department of Justice

P.O. Box 7238, Ben Franklin Station

Washington, D.C. 20044

Telephone: (202) 616-9926

1778699.1 -5-

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