Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

United States v. Pest Bureau Inc.

United States District Court, D. South Carolina, Columbia Division

May 22, 2018

UNITED STATES OF AMERICA, Plaintiff,
v.
THE PEST BUREAU, INC., and MELVIN L. JONES, Defendants.

          RICHARD E. ZUCKERMAN Principal Deputy Assistant Attorney General PASCALE GUERRIER Trial Attorney, Tax Division U.S. Department of Justice BETH DRAKE United States Attorney District of South Carolina

          DOUGLAS BARNETT (#2144) Assistant United States Attorney Counsel for United States of America

          MCNAIR LAW FIRM, P.A. ERIK P. DOERRING (ID 06011)Counsel for The Pest Bureau, Inc., and Melvin L. Jones

          ORDER GRANTING INJUNCTION

         This cause is before the court upon the Stipulation for Entry of Order Granting Injunction filed by Plaintiff, United States of America, and defendants, The Pest Bureau, Inc. (“Pest Bureau”) and Melvin L. Jones (“Melvin Jones”) (collectively “Defendants”). (ECF No. 12.) Having considered the Stipulation, it is ORDERED and ADJUDGED:

         1. The court has jurisdiction over this matter pursuant to 28 U.S.C. §§ 1340, 1345 and 26 U.S.C. § 7402(a).

         2. This court may impose injunctive relief pursuant to 26 U.S.C. § 7402(a) and the court's inherent equity powers to require taxpayers to comply with their obligations under the Internal Revenue Code.

         3. Pursuant to 26 U.S.C. § 7402(a) the court orders that:

a. Defendants and their representatives, agents, servants, employees, attorneys, successors in interest and assigns, and anyone in active concert or participation with them, are enjoined from failing to withhold and pay over to the IRS all employment taxes, including employees' withheld income taxes and withheld Federal Unemployment Tax Act (“FUTA”) taxes and Federal Insurance Contributions Act (“FICA”) taxes of the Pest Bureau required by law;
b. Pest Bureau shall deposit withheld income and FICA taxes, as well as Pest Bureau's share of FICA taxes, in an appropriate federal depository bank in accordance with the federal deposit regulations;
c. Pest Bureau shall deposit FUTA taxes in an appropriate federal depository bank each quarter in accordance with the federal deposit regulations;
d. Pest Bureau and those individuals at Pest Bureau who are responsible for carrying out the duties established under paragraphs b and c, above, including defendant Melvin Jones, shall provide proof to IRS Group Manager Terry Goodlett, Internal Revenue Service, 1835 Assembly Street, MDP 36, Columbia, South Carolina 29201, or to such other person and/or to such specific location as the IRS may specify in writing, no later than the 20th day of each month, that the requisite withheld income taxes, FICA taxes (both the employee's withheld portions and the employer's portion), and the FUTA tax deposits were timely made;
e. Pest Bureau shall timely file all employment tax returns with the IRS at 1835 Assembly Street, MDP 36, Columbia, South Carolina 29201, or to such other specific location as the IRS may specify in writing;
f. Pest Bureau shall timely pay all required outstanding liabilities due on each tax return required to be filed;
g. Pest Bureau and its representatives, agents, servants, employees, attorneys, successors in interest and assigns, and anyone in active concert or participation with it, in the event all required outstanding liabilities due on each tax return required to be filed going forward from the date of the Order Granting Injunction are not timely paid, are enjoined from assigning any property or rights to property of the Pest Bureau, or making any disbursements from the Pest Bureau, unless all ...

Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.