United States v. Tobias Elsass

OPINION

BOGGS, Circuit Judge.

The United States brought a civil action seeking to enjoin the defendants — -Tobias H. Elsass (“Elsass”) and two entities that he founded and controlled, Fraud Recovery Group, Inc. (“FRG”) and Sensible Tax Services, Inc. (“STS”) — from providing certain services to taxpayers on the grounds that the defendants had frequently engaged in practices that violate the tax laws. See 26 U.S.C. §§ 7402, 7407, 7408. The defendants’ business focused on identifying alleged investment scams and claiming theft-loss deductions, pursuant to 26 U.S.C. § 165, for taxpayers allegedly…