Opinion
Civil No. 8:03-CV-415-T-26TGW
July 16, 2003
UNITED STATES' MOTION FOR PRELIMINARY INJUNCTION IF MAYER REFUSES TO DISCLOSE DOCUMENTS AND REQUEST FOR HEARING
The Court has set a hearing for July 25, 2003, at which defendant Gregory T. Mayer must turn over to the United States copies of all tax returns, amended returns and requests for refund he has prepared for three years, or a list thereof, pursuant to a June 23, 2003 Order by the Court. At the prior May 1, 2003 hearing, Mayer indicated that, in the event the Court ordered him to disclose these records, he would refuse to do so, be held in contempt, and pursue an appeal. Counsel for the United States has conferred with counsel for Mayer, who has stated that Mayer still plans to pursue this course of action.
Therefore, assuming Mayer refuses to comply with the Court's order, the United States respectfully moves this Court for a preliminary injunction under 26 U.S.C. § 7407 preventing defendant Gregory T. Mayer from serving as a paid income tax return preparer based on his continual and repeated violation of 26 U.S.C. § 6107. This motion is based on the accompanying memorandum of law and the record before the Court, including Mayer's anticipated refusal to comply with the Court's June 23, 2003 Order.
The United States asks the Cort to hold a hearing on this motion immediately following the currently scheduled July 25, 2003 hearing. Otherwise, the July 25 hearing will be largely pro forms, at which Mayer simply refuses to obey the Court's June 23 Order, and yet anotehr hearing will be required to consider the United States' motion. Anoter hearing obviously would bring additional delay and costs, especially for Mayer, whose counsel must travel from Texas for each hearing. Moreover, the parties' exchange on this issue may assist Mayer in weighing the costs of disobeying a lowful court order. Therefore, the United States urges the Court to shedule this hearing to coincide with that already scheduled.