Opinion
Civ. No. 02-10673-NG
August 1, 2003
ORDER
Upon motion by Plaintiff, the United States of America, and based on the evidence and argument by the parties presented in the filings in this case and at the February 11, 2003 hearing, the Court makes the following findings, accurate as of the date of the hearing:
1. Kevin P. Mahoney has failed to mail copies of the Complaint and Injunction entered in this case to all trust customers, tax return preparation customers, all Liberty Estate Planning or Citadel Group members, and any other clients or customers of Liberty Estate Planning, Association for Certified Estate Planning Attorneys, Citadel Group, and Cornerstone Financial Group;
2. Mahoney has failed to file with the Court and serve on Government counsel a list of the names and addresses of all persons who have been so notified;
3. Mahoney has sent correspondence to some Citadel Group customers and clients in which he disputes the validity of the Injunction's validity;
4. Mahoney has failed to turn over to the United States records in his possession or to which he has access that identify all persons or entities for whom the defendant (or any entity through which he operates) has prepared income tax returns, sold trust packages to, or has provided any services on behalf of Liberty Estate Planning or Citadel Group, including but not limited to all Liberty Estate Planning and Citadel Group members since January 1, 1995;
5. Mahoney has deliberately and without good cause interfered with the Government's ability to conduct post-injunction discovery; and
6. The Government has incurred the following costs in enforcing its Injunction:
Attorney's fees: $5,1015.04
Deposition fees: $589.50
Travel expenses: $837.20
For good cause shown, it is hereby ORDERED, that Mahoney must do the following by October 1, 2003, if he has not done so already:
A. Send copies of the Complaint and Injunction to all trust customers, tax return preparation customers, all Liberty Estate Planning or Citadel Group members, and any other clients or customers of Liberty Estate Planning, Association for Certified Estate Planning Attorneys, Citadel Group, and Cornerstone Financial Group;
B. File with the Court and serve on Government counsel a list of the names and addresses of all persons who have been so notified;
C. Provide the United States with records identifying persons or entities for whom he or any entity through which he operates has prepared income tax returns, to whom he has sold trust packages, or to whom he has provided any services on behalf of Liberty Estate Planning of Citadel Group, including but not limited to all Liberty Estate Planning and Citadel Group members since January 1, 1995;
D. Submit to a continuation of the deposition begun on February 3, 2003;
E. Pay compensatory damages to the United States Treasury in the amount of $6,441.74 for costs associated with enforcing this injunction.