Filed: Jun. 06, 2019
Latest Update: Jun. 06, 2019
Summary: [Proposed] FINAL ORDER AND JUDGMENT PERMANENTLY ENJOINING OSCAR D. ALCERRO, JR. CHRISTINA A. SNYDER , District Judge . As stated by the parties in the Stipulation for Entry of Final Order and Judgment, 1. Plaintiff, United States of America, commenced this civil action by filing the United States' "Complaint To Enjoin Defendant From (1) Preparing and Filing Tax Returns, Or Aiding And Assisting In The Preparation and Filing Of Tax Returns, Or (2) Representing Clients Before Internal Revenu
Summary: [Proposed] FINAL ORDER AND JUDGMENT PERMANENTLY ENJOINING OSCAR D. ALCERRO, JR. CHRISTINA A. SNYDER , District Judge . As stated by the parties in the Stipulation for Entry of Final Order and Judgment, 1. Plaintiff, United States of America, commenced this civil action by filing the United States' "Complaint To Enjoin Defendant From (1) Preparing and Filing Tax Returns, Or Aiding And Assisting In The Preparation and Filing Of Tax Returns, Or (2) Representing Clients Before Internal Revenue..
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[Proposed] FINAL ORDER AND JUDGMENT PERMANENTLY ENJOINING OSCAR D. ALCERRO, JR.
CHRISTINA A. SNYDER, District Judge.
As stated by the parties in the Stipulation for Entry of Final Order and Judgment,
1. Plaintiff, United States of America, commenced this civil action by filing the United States' "Complaint To Enjoin Defendant From (1) Preparing and Filing Tax Returns, Or Aiding And Assisting In The Preparation and Filing Of Tax Returns, Or (2) Representing Clients Before Internal Revenue Service."
2. Defendant, OSCAR D. ALCERRO, JR., admits the allegations of the Complaint, consents to entry of a Final Order and Judgment of permanent injunction without further notice, waives the entry of findings of fact and conclusions of law, and waives any right he may have to appeal.
3. The Court has jurisdiction over this action pursuant to 26 U.S.C. §§ 7401, 7402(a), and 7407, and 28 U.S.C. §§ 1340 and 1345.
NOW, THEREFORE, in accordance with the parties' stipulation described above, it is ORDERED, ADJUDGED and DECREED that
4. OSCAR D. ALCERRO, JR., is permanently enjoined from:
a. Preparing and filing federal income tax returns and federal payroll tax returns (acting as a tax return preparer within the meaning of Section 7701(a)(36) of the Internal Revenue Code);
b. Taking any action in furtherance of aiding, assisting, advising, preparing, and filing for compensation tax returns of third-party taxpayers; or
c. Representing taxpayers before the Internal Revenue Service.
5. OSCAR D. ALCERRO, JR., is permitted to prepare and file federal tax returns for himself and his legal spouse.
6. This Court shall retain jurisdiction for the purpose of implementing and enforcing the Final Order and Judgment.
IT IS SO ORDERED.