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United States v. Hall Law Group

United States District Court, E.D. Tennessee, Knoxville

June 9, 2017

UNITED STATES OF AMERICA, Plaintiff,
v.
HALL LAW GROUP & ANDREW HALL, Defendants.

          Guyton Magistrate Judge.

          ORDER

          HARRY S. MATTICE, JR., UNITED STATES DISTRICT JUDGE.

         On May 4, 2017, United States Magistrate Judge Bruce Guyton filed his Report and Recommendation (Doc. 12) pursuant to 28 U.S.C. § 636(b)(1) and Federal Rule of Civil Procedure 72(b). Magistrate Judge Guyton recommends that Plaintiffs Motion for Default Judgment and Permanent Injunction (Doc. 7) be granted. Defendant has filed no objections to the Magistrate Judge's Report and Recommendation.[1] Nevertheless, the Court has conducted and reviewed the Report and Recommendation, as well as the record, and it agrees with Magistrate Judge Guyton's well-reasoned conclusions.

         Accordingly, the Court ACCEPTS and ADOPTS Magistrate Judge Guyton's findings of fact, conclusions of law, and recommendations pursuant to § 636(b)(1) and Rule 72(b). Plaintiffs Motion for Default Judgment and Permanent Injunction (Doc. 7) is hereby GRANTED, and the Court ORDERS as follows:

         (1) That Defendants Hall Law Group P.C. and Andrew Hall are enjoined from further accruing unpaid federal employment and unemployment tax liabilities.

         (2) This injunction order authorizes enforceable injunctive relief and, if any provision of this permanent injunction is violated, the injunction can be enforced by the United States or the Court through the mechanisms set forth below.

         (3) An injunction shall issue as follows from the date of this Order:

a. Parties Covered by Injunction: This injunction binds Hall Law Group P.C. and Andrew Hall, as well as any agents, employees, and persons in concert or participation with them, in whatever form they continue to carry on their business.
b. Withholding Requirement: Defendant Hall Law Group P.C. shall withhold federal income and FICA taxes from the wages of its employees when those wages are paid, shall keep the withheld funds in a bank account separate from any operating account or other accounts, and shall pay the withheld taxes to the Internal Revenue Service as they become due and payable.
c. Deposit Requirements: In accordance with federal deposit regulations, Case 3:i6-cv-00574-HSM-HBG Document 7-3 Filed 02/01/17 Page 4 of 6 PagelD #: 71 5 Hall Law Group shall make timely deposits of withheld federal income and FICA taxes and its share of FICA and FUTA taxes in an appropriate federal depository i bank each quarter, in accordance with the federal deposit regulations.
d. Reporting Requirements: No later than the 20th day of each month, Hall Law Group P.C. shall sign and deliver affidavits or other proof to the Internal Revenue Service, c/o Jeffrey Robards, at 801 Broadway, Nashville, Tennessee 37203 showing that the requisite withheld federal income taxes, FICA taxes (both the employees' withheld portion and the employer's portion), and unemployment tax deposits were timely made.
e. Return Requirements: Hall Law Group P.C. shall timely file with the IRS its employment (Form 941) and unemployment (Form 940) tax returns. Each return shall be considered to be timely filed if it is filed before the date it is due or within three days after the return is due. Hall Law Group P.C. shall pay any balance due on those returns upon filing.
f. Transfer Prohibition: Defendants are prohibited after the date of this permanent injunction from assigning any property or making any disbursements until all income taxes and FICA taxes required to be withheld from employees' wages (together with the employer's liability for FICA taxes and FUTA taxes) are in fact paid to the IRS.
g. Quarterly Statement Requirements: Hall Law Group P.C. shall provide a quarterly statement of income and expenses and to timely make a quarterly estimated tax payment of personal income taxes to the Internal Case 3:i6-cv-00574-HSM-HBG Document 7-3 Filed 02/01/17 Page 5 of 6 PagelD #: 72 6 Revenue Service at ...

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