United States v. Pugh

MEMORANDUM & ORDER

MATSUMOTO, District Judge:

Plaintiff, the United States of America (“plaintiff’ or “Government”) commenced this civil action against pro se defendants Archie J. Pugh, Jr. and Theodore Pugh, individually and doing business as Archie’s Tax and Accounting Service (collectively, “Pughs” or “defendants”), seeking to enjoin them from engaging in conduct subject to penalty under the Internal Revenue Code and from acting as federal tax return preparers. Presently before this court is the Government’s motion for summary judgment, seeking a permanent injunction pursuant to §§ 7402(a),…