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United States of America v. Thomas W. Eaton

June 6, 2011

UNITED STATES OF AMERICA,
PLAINTIFF,
v.
THOMAS W. EATON, DDS, DEFENDANT.



ORDER GRANTING UNITED STATES' MOTION FOR PRELIMINARY INJUNCTION

Upon motion of plaintiff, the United States of America, the Court makes the following findings of fact and conclusions of law and enters this preliminary injunction against Defendant Thomas W. Eaton, DDS ("Easton"):

Legal Standard for Preliminary Injunction

In order to obtain a preliminary injunction under Section 7402(a) of the Internal Revenue Code (I.R.C.), 26 U.S.C., the United States must show that an injunction is necessary or appropriate for the enforcement of the internal revenue laws. Alternatively, this Court will issue a preliminary injunction upon a showing of either (1) a combination of probable success on the 2 merits and the possibility of irreparable harm, or (2) that serious questions are raised and the balance of hardship tips in its favor.

Findings of Fact

1. Eaton is a practicing dentist in Ione, California.

2. Eaton is holding himself out as the employer of the workers 8 performing services for him and as a party liable for federal 9 employment taxes and federal unemployment taxes related to those employees.

3. Since August 2001, the IRS had repeatedly warned Eaton that, as an employer, he is required to withhold trust fund taxes from wages of his employees, make timely federal tax deposits, file accurate returns, and pay any taxes due.

4. Since 2001, Eaton has failed to consistently make timely federal tax deposits and consistently pay Form 941 employment taxes on the date they are due.

5. Since 2001, Eaton has failed to consistently comply with the federal tax laws requiring him to withhold federal employment taxes from employee wages, to make federal employment tax deposits, and to make timely payments of federal taxes due to the Internal Revenue Service ("IRS").

Conclusions of Law

This Court finds that the Defendant is interfering with the administration of the internal revenue laws. Defendant is violating I.R.C. §§ 3102, 3402, 6011, 6071, 6072, 6151, 6302 and 7501. The United States is likely to succeed on the merits in this case and will suffer irreparable harm if the Defendant is not 2 enjoined now. Accordingly, the Court finds that a preliminary 3 injunction under I.R.C. § 7402(a) is necessary and appropriate for 4 the enforcement of the internal revenue laws.

Security

The United States is not required to give security for an 8 injunction under Federal Rule ...


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