Opinion
No. 5:02-CV-0367-4 (CAR)
December 9, 2002
Permanent Injunction
This cause comes before the Court on the parties' joint motion for entry of permanent injunction. The Court, having reviewed the motion, finds that the motion should be granted.
IT IS THEREFORE ORDERED THAT:
A. Pursuant to IRC § 7407, Defendant and anyone acting in concert with him are prohibited from preparing federal-income-tax returns, amended returns, and other related documents and forms for others.
B. Pursuant to IRC §§ 7402, 7407, and 7408, Defendant and anyone acting in concert with him are prohibiting from directly or indirectly;
i. Engaging in any conduct subject to penalty under IRC § 6694, i.e., preparing any part of a return or claim for refund that includes an unrealistic position;
ii. Engaging in any conduct subject to penalty under IRC § 6695, i.e., failing to turn a complete and accurate list of clients, with taxpayer identification numbers, to the IRS on request or a copy of all tax returns he prepared;
iii. Engaging in any conduct subject to penalty under IRC § 6701, i.e., preparing or assisting others in the preparation of any tax forms or other documents to be used in connection with any material matter arising under the internal revenue laws and which he know will (if so used) result in the understatement of income tax liability;
iv. Acting as an income-tax-return preparer; and
v. Engaging in any conduct that interferes with the administration and enforcement of the internal revenue laws.
C. Defendant and anyone acting in concert with him are prohibited from preparing or assisting in preparing any return, amended return, or other document to be filed with the IRS claiming a tax credit or refund for reparations for slavery, segregation, separate-but-equal laws, treatment as a "second-class" citizen, or any other comparable grounds, as well as any other fabricated tax credit or refund.
D. Pursuant to IRC §§ 7402, 7407, and 7408, Defendant is ordered to contact the people described below for whom Defendant has phone numbers and/or addresses. Defendant must contact:
(1) all persons to whom Defendant gave, sold, or distributed any materials espousing or related to a tax credit or refund for reparations for slavery, segregation, separate-but-equal laws, treatment as a "second-class" citizen, or any other comparable grounds, as well as any other fabricated tax credit or refund;
(1) all persons for whom Defendant prepared or assisted in preparing any federal income tax returns or tax-related documents; and
(2) all persons who contacted Defendant regarding a tax credit or refund for reparations for slavery, segregation, separate-but-equal laws, treatment as a "second-class" citizen, or any other comparable grounds, as well as any other fabricated tax credit or refund (in correspondence, by personal or telephone conversations, or through electronic means)
and inform those persons that the Internal Revenue Code does not provide for a tax credit or refund for reparations for slavery, segregation, separate-but-equal laws, treatment as a "second-class" citizen, or any other comparable grounds; the falsity of the tax returns prepared on those persons' behalf; the possibility of the imposition of frivolous-return penalties against them; the possibility that the United States may seek to recover any erroneous payment they may have received; and the fact that a permanent injunction has been entered against Defendant.
E. Defendant must place the advertisement attached hereto in the local Macon newspaper, The Macon Telegraph. The ad is to run for one day, be placed as a retail advertisement and not a classified advertisement, and be at least 3 column inches.
F. Defendant shall certify to the Court within 21 days that he has complied with paragraphs D and E.
G. The Court shall retain jurisdiction over this case to compel compliance with this injunction.
H. The Government may engage in discovery, pursuant to the Rules 26 through 37 of the Federal Rules of Civil Procedure, after the entry of the injunction to monitor compliance with the injunction.
SO ORDERED.
ADVERTISEMENT A Message From Willie Henry Haugabook of Montezuma, Georgia
This message is to all persons for whom I have prepared tax returns with reparations claims; all persons to whom I may have given materials about a purported tax credit for slavery reparations or for segregation, separate-but-equal laws, or treatment as a "second-class" citizen; and all persons with whom I may have discussed such purported tax credits.
On __________________, the United States District Court for the Middle District of Georgia entered an injunction against me prohibiting me from preparing federal income tax returns.
There is no tax credit for slavery reparations or for segregation, separate-but-equal laws, or treatment as a "second-class" citizen. If you file federal income tax returns claiming such false tax credits you may have a penalty imposed against you for filing a frivolous return. Any refund you may receive because of such a false tax credit is erroneous and the United States may seek to recover that money.