…Researched and contributed by Larry John.
Norman G. Williams Jr., a Lieutenant firefighter with the City of Miami, was found in contempt of court by a federal court in the Southern District of Florida on April 18, 2023.
The court found that Williams had violated a preliminary injunction and a permanent injunction by continuing to prepare tax returns.
As a result, he was ordered to disgorge over $40,000 in return preparer fees that he had earned for tax returns prepared in violation of the injunctions.
The Court’s Injunctions Against Williams
In 2022, the same court permanently enjoined Mr. Williams from preparing tax returns for others and ordered him to disgorge over $26,000 in ill-gotten gains.
Despite these orders prohibiting Mr. Williams from preparing or assisting in the preparation of tax returns for others, the court found that he continued to prepare returns under his fiancée’s name and preparer tax identification number in an attempt to conceal his activities.
The court found that Mr. Williams willfully violated the injunctions by preparing an additional 173 tax returns, including 36 returns for other firefighters.
Commentary
This case highlights the seriousness of violating court injunctions and disregarding the law.
Taxpayers should remain vigilant when selecting a return preparer and should take steps to ensure that they are not engaging in fraudulent activities.
The IRS provides resources on its website for choosing a tax preparer, including a free directory of federal tax preparers.
The IRS also has tips on how seniors and individuals with low to moderate income can get help or guidance on tax return preparation.
Additionally, taxpayers should be aware of the Dirty Dozen Tax Scams, which includes return preparer fraud.
The Tax Division has obtained injunctions against numerous unscrupulous tax preparers in the past decade.
Individuals can find information on these cases on the Justice Department’s website.
If anyone believes that one of the enjoined persons or businesses may be violating an injunction, they should contact the Tax Division with details.