United States v. Daniel J. Gleason, Individually and D/B/A Tax Toolbox, Inc., and My Tax Man, Inc.

OPINION

MERRITT, Circuit Judge.

“Every day can be a new deduction if you structure your life right,” defendant Daniel J. Gleason promised potential customers of his “Tax Toolbox.” Mr. Glea son’s aggressive tax strategies attracted the attention of the Internal Revenue Service (IRS) and prompted the District Court to enjoin him, pursuant to 26 U.S.C. § 6700 and 26 U.S.C. § 7408, from selling the Tax Toolbox, a collection of pamphlets, record-keeping aids, a CD-Rom, and other information, and from providing services to Tax Toolbox customers. Mr. Gleason appeals that permanent ■ injunction on two…