Opinion
1:24-cv-1965
09-23-2024
UNITED STATES OF AMERICA, Plaintiff, v. SIR-MICHAEL JOSEPH DAVENPORT; and MY UNITY FINANCIAL & TAX PREPARATION, LLC, Defendants.
DAVID A. HUBBERT Deputy Assistant Attorney General U.S. Department of Justice, Tax Division Philip L. Bednar CURTIS C. PAUL PHILIP L. BEDNAR Trial Attorneys U.S. Department of Justice, Tax Division Counsel for Plaintiff United States of America GORDON LAW GROUP Daniel Urban (IL Bar No. 6301065) Counsel for Defendants
DAVID A. HUBBERT Deputy Assistant Attorney General U.S. Department of Justice, Tax Division
Philip L. Bednar CURTIS C. PAUL PHILIP L. BEDNAR Trial Attorneys U.S. Department of Justice, Tax Division Counsel for Plaintiff United States of America
GORDON LAW GROUP Daniel Urban (IL Bar No. 6301065) Counsel for Defendants
STIPULATED JUDGMENT OF PERMANENT INJUNCTION
Georgia N. Alexakis Dist. Judge
Plaintiff United States of America and Defendants Sir-Michael Joseph Davenport (“Davenport”) and My Unity Financial & Tax Preparation, LLC (“My Unity Tax”) (collectively, the “Parties”), having stipulated to the entry of a judgment of permanent injunction as set forth in the parties' joint motion for entry of judgment of permanent injunction (Docket No. 17), it is hereby ORDERED, ADJUDGED, and DECREED that:
1. Pursuant to 26 U.S.C. §§ 7402(a) and 7407, Davenport and My Unity Tax, their officers, agents, servants, employees, and attorneys, and anyone in active concert or participation with them, are permanently enjoined from directly or indirectly:
a. Preparing or assisting in the preparation of federal tax returns, amended returns, and other related documents and forms for anyone other than Davenport;
b. Advising, counseling, or instructing anyone about the preparation of a federal tax return;
c. Filing or assisting in the filing of a federal tax return for anyone other than Davenport;
d. Owning, managing, controlling, working for, volunteering for, or otherwise operating a tax-return preparation business;
e. Advertising tax return preparation services through any medium, including the internet and social media;
f. Maintaining, assigning, holding, using, or obtaining a Preparer Tax Identification Number (PTIN) or an Electronic Filing Identification Number (EFIN);
g. Representing customers in connection with any matter before the IRS;
h. Employing any person to work as a federal income tax return preparer, except to prepare a return for Davenport's individual income taxes;
i. Providing office space, equipment, or services for, or in any other way facilitating, the work of any person or entity that is in the business of preparing or filing federal tax returns or other federal tax documents or forms for others or representing persons before the IRS;
j. Selling, providing access, or otherwise transferring to any person some or all of the proprietary assets of Davenport and My Unity Tax generated by their tax return preparation activities, including but not limited to customer lists;
k. Referring any customer to a tax preparation firm or a tax return preparer, or otherwise suggesting that a customer use any particular tax preparation firm or tax return preparer;
l. Engaging in any conduct that substantially interferes with the administration and enforcement of the internal revenue laws;
2. The Court, pursuant to I.R.C. §§ 7402(a) and 7407, orders Davenport and My Unity Tax, within 30 days of receiving this Judgment, to contact by email, if an email address is known, and otherwise send by U.S. mail to, all persons for whom they or preparers they employed have prepared federal tax returns, amended tax returns, or claims for refund since January 1, 2019, as well as all employees or independent contractors they have had since January 1, 2019, and inform them of the permanent injunction entered against them by sending each of them a copy of the judgment of permanent injunction, with no other enclosures unless approved by the Department of Justice;
3. The Court, pursuant to I.R.C. §§ 7402(a) and 7407, hereby orders Davenport and My Unity Tax, within 45 days of receiving the Court's judgment, to file a declaration, signed under penalty of perjury, confirming that they have received a copy of the Court's judgment and complied with the terms described in Paragraphs 1-2 of this Stipulated Judgment of Permanent Injunction;
4. The United States is authorized to engage in post-judgment discovery from Davenport and My Unity Tax in order to monitor their compliance with this Stipulated Judgment of Permanent Injunction; and
5. The Court retains jurisdiction over Davenport and My Unity Tax and this civil action for the purpose of enforcing the terms of the injunction entered against them.
IT IS SO ORDERED