FOR IMMEDIATE RELEASE FRIDAY, DECEMBER 3, 2004 WWW.USDOJ.GOV TAX (202) 514-2007 TDD (202) 514-1888 WASHINGTON, D.C. - The Justice Department announced today that a federal court in Oregon has permanently barred Judy Harkins, of Salem, Oregon, from selling a fraudulent tax scheme known as a corporation sole. In issuing the civil injunction order, Judge Ann Aiken found that Harkins falsely told customers they could use a type of corporation known under Oregon law as a corporation sole to avoid filing federal tax returns and paying taxes.
The court found that Harkins knew or had reason to know that her statements to customers were false. Harkins sold the corporations for American Tax Consultants, whose head, Lee Scott Roberts, was convicted of criminal tax fraud by a federal jury in Tampa, Florida last year.
The Justice Department and the Internal Revenue Service are committed to halting tax fraud schemes at their source, said Eileen J. OConnor, Assistant Attorney General for the Justice Departments Tax Division.
The order also requires Harkins to give the Justice Department the names, addresses, e-mail addresses, telephone numbers and Social Security numbers of her customers.
She thanked Justice Department trial attorney Robert D. Metcalfe, who handled this case, and IRS revenue agent Michele McGeachy, who investigated it.
More information about this case is available at http://www.usdoj.gov/tax/txdv03554.htm. The Justice Department has sought and obtained injunctions against a number of tax-scam promoters. Information about these cases is available at http://www.usdoj.gov/tax/taxpress2004.htm. Information about the Justice Department's Tax Division can be found at http://www.usdoj.gov/tax. 04-777
Source: US Department of Justice
