Free Motion for Default Judgment - District Court of California - California

Case 3:07-cv-02187-IEG-NLS

Document 22

Filed 02/05/2008

Page 1 of 4

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

KAREN P. HEWITT United States Attorney JOHN R. MONROE IA Bar No. 0008881 Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 7238 Washington, DC 20044 Telephone: 202-307-0638 Facsimile: 202-514-6770 [email protected] IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF CALIFORNIA UNITED STATES OF AMERICA, ) ) Plaintiff, ) ) v. ) ) ROOSEVELT KYLE, individually or ) d/b/a CENTURY ONE RESORTS, LTD ) or CENTURY ONE ASSOCIATES; ) REBECCA TYREE a/k/a/ RUBEE TYREE ) or RUBY TYREE; ) COA FINANCIAL GROUP, LLC d/b/a COA ) FINANCIAL NETWORK TRUST c/o T&N ) FASHION; ) and ) EAGLE FINANCIAL SERVICES, LLC ) ) Defendants. ) _______________________________________ ) ) ROOSEVELT KYLE, ) ) Third-Party Plaintiff, ) ) v. ) ) JOHN R. MONROE; ) DOES 1 THROUGH 1000, ) ) Third-Party Defendants. ) TO: DEFENDANTS PLEASE TAKE NOTICE that on April 14, 2008 at 10:30 a.m., or as soon thereafter as counsel may be heard, in the Courtroom of the Honorable Irma E. Gonzalez, the United States, Case No. 07-cv-2187
2982138.1

Case No. 07-cv-2187-IEG-NLS NOTICE OF MOTION AND MOTION FOR DEFAULT JUDGMENT AGAINST EAGLE FINANCIAL SERVICES, LLC AND COA FINANCIAL GROUP, LLC

Oral Argument Not Required DATE: April 14, 2008 TIME: 10:30 a.m. COURTROOM:1 Hon. Irma E. Gonzalez

Case 3:07-cv-02187-IEG-NLS

Document 22

Filed 02/05/2008

Page 2 of 4

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

through its attorney of record, John Monroe, Trial Attorney, United States Department of Justice, Tax Division, will, and now does move under Federal Rule of Civil Procedure 55(b)(2) for default judgment against Eagle Financial Services, LLC, and COA Financial Group, LLC. The United States moves the Court, pursuant to F.R.C.P. Rule 55(b)(2), for entry of default judgment and injunctive relief against Defendants Eagle Financial Services, LLC ("Eagle") and COA Financial Group, LLC, doing business as COA Financial Network Trust c/o T&N Fashion ("COA"). Defendants Eagle and COA were properly served with a summons and complaint, but have failed to answer or otherwise respond in the time permitted by law and this court. The Clerk of Court entered default against Eagle and COA on January 7, 2008 (Doc. Nos. 15 and 16). The United States requests that the Court enjoin Eagle and COA, and anyone acting in active concert or participation with them from directly or indirectly: (1) acting as an income-taxreturn preparer and from engaging in conduct subject to penalty under I.R.C. § 6701; (2) preparing or filing federal tax returns for others; (3) engaging in any conduct subject to penalty under I.R.C. § 6694, including preparing any part of a return or claim for refund that includes a willful understatement of tax or a position for which there is no reasonable basis; (4) engaging in any conduct that interferes with the administration and enforcement of the internal revenue laws. The United States also requests that the Court enjoin Eagle and COA from representing persons before the IRS. Further, the United States requests that the Court order Eagle and COA to contact by mail all persons for whom they prepared any federal-income-tax returns or other tax-related documents after January 1, 2003, and inform those persons of the entry of the Court's findings concerning the falsity of representations they made on their customers' tax returns, and that a permanent injunction has been entered against them. The United States also requests that the Court order Eagle and COA to turn over to counsel for the United States a list of the names, addresses, e-mail addresses, phone numbers, and Social Security numbers of all individuals or entities for whom Eagle and COA prepared or 2 Case No. 07-cv-2187
2982138.1

Case 3:07-cv-02187-IEG-NLS

Document 22

Filed 02/05/2008

Page 3 of 4

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

helped to prepare any tax-related documents, including claims for refund or tax returns since January 1, 2003. Finally, it is requested that the Court permit the United States to engage in post-judgment discovery to ensure compliance with any injunction entered. As provided for in LCvR 7.1(f)(1), the grounds for this motion are more fully set forth in the attached memorandum of points and authorities. In addition, a proposed form of default judgment will be submitted to the Court pursuant to ECF Administrative Policies and Procedures § 2.h. Respectfully submitted this 5th day of February, 2008.

Respectfully submitted, KAREN P. HEWITT United States Attorney /s/ John Monroe JOHN R. MONROE IA Bar No. 0008881 Trial Attorney, Tax Division U.S. Department of Justice P.O. Box 7238 Washington, D.C. 20044 Telephone: 202-307-0638 Fax: 202-514-6770 E-mail: [email protected] Attorneys for Plaintiff

3

Case No. 07-cv-2187

2982138.1

Case 3:07-cv-02187-IEG-NLS

Document 22

Filed 02/05/2008

Page 4 of 4

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28

Certificate of Service I hereby certify that on February 5, 2008, service of the foregoing Notice of and Motion for Default Judgment Against Eagle Financial Services, LLC, and COA Financial Group, LLC, was made by way of the Court's ECF filing system on the following: Stephen Feldman Attorney for Defendant Rebecca Tyree I hereby certify that on February 5, 2008, I served the foregoing Notice of and Motion for Default Judgment Against Eagle Financial Services, LLC, and COA Financial Group, LLC, by first class mail postage prepaid to each entity or person named below at the address stated below for each entity or person: Roosevelt Kyle P.O. Box 1503 National City, CA 91951 Eagle Financial Services, LLC c/o Roosevelt Kyle, Registered Agent P.O. Box 1503 National City, CA 91951 COA Financial Group, LLC c/o Roosevelt Kyle, Registered Agent P.O. Box 1503 National City, CA 91951 /s/ John Monroe U.S. Department of Justice - Tax Division Trial Attorney, Tax Division U.S. Department of Justice Post Office Box 7238 Ben Franklin Station Washington, D.C. 20044 Telephone: (202) 307-0638 Facsimile: (202) 514-6770 E-mail: [email protected]

4

Case No. 07-cv-2187

2982138.1