International Automated Systems (fka IAUS)

[scion]

WHEREFORE, Plaintiff, the United States of America, prays for the following relief against Defendants:

a. That this Court, under § 7402(a), enter an order requiring Shepard, Johnson, and Freeborn to advise the IRS through the IRS’s designee of any entity (corporation, LLC, LLP, limited partnership, etc.) formed by him or at his direction no later than 30 days from the date of the entity’s formation. Notice to the IRS shall include copies of the documents filed with the appropriate authorities to form the entity (e.g., Articles of Incorporation). All principals of any such entity shall be notified of this requirement.

b. That this Court, under § 7402(a), enter an order requiring all Defendants to disgorge to the United States the gross receipts (the amount of which is to be determined by the Court) that Defendants received from any source as a result of the abusive solar energy scheme described herein, together with prejudgment interest thereon.

c. That this Court, under § 7402(a), enter an order requiring all Defendants to provide to counsel for the United States, no later than 30 days from the date judgment is entered, a list identifying any entity (corporation, LLC, LLP, limited partnership, etc.) in which any Defendant owns an interest, either directly or indirectly through another entity, or through which any Defendant conducted any business in furtherance of the abusive solar energy scheme described herein. The list shall include the name of any other person or entity who owns an interest in an identified entity; the identified entity’s taxpayer or employer identification number; and the registered agent for the identified entity.

d. That this Court, under § 7402(a), enter an order requiring all Defendants to provide to counsel for the United States, no later than 30 days from the date judgment is entered, a list of all persons who, in or since calendar year 2005, have purchased any tangible property, products, services, or advice associated with the abusive solar energy scheme described herein, including each person’s mailing address, e-mail address, telephone number, and taxpayer identification number.

e. That this Court, under § 7402(a), enter an order requiring all Defendants to provide to counsel for the United States, no later than 30 days from the date judgment is entered, a list of all persons to whom Defendants have referred customers for the preparation of federal tax returns pursuant to the abusive solar energy scheme described herein, including each tax preparer’s mailing address, e-mail address, and telephone number.

f. That this Court, under § 7402(a), enter an order requiring all Defendants to provide to counsel for the United States, no later than 30 days from the date judgment is entered, a list of all persons who have sold any tangible property, products, services, or advice associated with the abusive solar energy scheme described herein, including each person’s mailing address, e-mail address, telephone number, taxpayer identification number, and interest or item sold, with quantity sold.

g. That this Court, under § 7402(a), enter an order requiring all Defendants, no later than 30 days from the date judgment is entered, to contact by mail (and also by e-mail, if an address is known) all persons who have purchased any tangible property, products, services, or advice associated with the abusive solar energy scheme described herein and provide them with 1) a copy of the Court’s judgment plus any findings of fact and conclusions of law in support of the judgment, and 2) a copy of the permanent injunction. There shall not be any other document enclosed unless that document is first approved by the United States or by this Court.

h. That this Court, under § 7402(a), enter an order requiring all Defendants to replace all content on any website they own or maintain for a period of two years with a full copy of the injunction against them.

i. That this Court find that all Defendants continually and repeatedly engaged in conduct subject to penalty under § 6700 and, under §§ 7402(a) and 7408, enter an order prohibiting all Defendants and their representatives, agents, servants, employees, and anyone in active concert or participation with them, from directly or indirectly:

i. promoting, organizing, or selling, directly or indirectly, the abusive solar energy scheme described herein;

ii. making or furnishing a gross valuation overstatement as to any material matter while promoting, organizing, or selling, directly or indirectly, the abusive solar energy scheme described herein;

iii. promoting, organizing, or selling, directly or indirectly, any plan or arrangement that promises a federal tax benefit as a result of participating in the plan or arrangement; and

iv. making or furnishing a gross valuation overstatement as to any material matter while promoting, organizing, or selling, directly or indirectly, any plan or arrangement that promises a federal tax benefit as a result of participating in the plan or arrangement.


j. That this Court, under § 7402(a), enter an order prohibiting all Defendants and their representatives, agents, servants, employees, attorneys, independent contractors, and anyone in active concert or participation with them, from directly or indirectly:

i. preparing or filing, or assisting or advising in the preparation or filing of, any federal tax return or amended return, other related documents or forms (including but not limited to IRS Form 3800, IRS Form 4368, IRS Form 4562, and IRS Schedule C), or any other document filed with the IRS, that contain false or fraudulent information;

ii. preparing or filing, or assisting or advising in the preparation or filing of, any federal tax return or amended return, other related documents or forms (including but not limited to IRS Form 3800, IRS Form 4368, IRS Form 4562, and IRS Schedule C), or any other document filed with the IRS, for any person or entity other than themselves or an entity in which they own an interest;

iii. engaging in any other activity subject to penalty under the Internal Revenue Code; and

iv. engaging in other conduct that substantially interferes with the proper administration and enforcement of the internal revenue laws.

k. That this Court, under § 7402(a), enter an order prohibiting all Defendants from preparing their own federal tax returns, or the federal tax returns of any entity in which they own an interest, claiming false tax benefits as a result of the abusive solar energy scheme described herein.


l. That this Court, under § 7402(a), enter an order prohibiting Shepard from representing anyone other than himself before the IRS and prohibiting him from providing materials containing false or fraudulent arguments to any other person to assist them in representing themselves or another person before the IRS.


m. That this Court retain jurisdiction to allow the United States full post-judgment discovery to monitor Defendants’ compliance with the injunction.


n. That this Court grant the United States such other and further relief as the Court deems just and proper, including awarding the United States its costs and expenses incurred in this suit.


Dated: 23 November 2015

JOHN W. HUBER
United States Attorney


Extract -
Doc 2 PDF file
https://www.scribd.com/doc/291081416/USA-v-RaPower-3-Et-Al-Doc-2-Filed-23-Nov-15