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United States v. Boursiquot

United States District Court, S.D. Florida

May 2, 2018

United States of America, Plaintiff,
v.
Jean-Philippe Boursiquot and others, Defendants.

          ORDER ON REPORT AND RECOMMENDATION AND PERMANENT INJUNCTION

          Robert N. Scola, Jr. United States District Judge

         This matter was referred to United States Magistrate Judge Alicia M. Otazo-Reyes for a report and recommendation (ECF No. 57) on the Government's Second Motion for Rule 37 Sanctions (ECF No. 52). On April 4, 2018, Judge Otazo-Reyes issued a Report, recommending that the Court enter a permanent injunction against Defendants B&C Royalty Multi-Services, Inc., and RBS Flamboyant Solutions, Inc. (the “Corporate Defendants”). (Magistrate's Report, ECF No. 83.) No. objections have been filed and the time to object has passed. Having considered Judge Otazo-Reyes's Report, the record, and the relevant legal authorities, the Court affirms and adopts Judge Otazo-Reyes's report and recommendation (ECF No. 83) and grants the Government's motion (ECF No. 52). Accordingly, the Court finds as follows:

1. The United States filed a Complaint (ECF No. 1) for a permanent injunction under 26 U.S.C. §§ 7402(a), 7407, and 7408, and disgorgement under 28 U.S.C. § 7402(a) against Jean-Philippe Boursiquot, B&C Royalty Multi-Services, Inc., Roberton Boursiquot, and RBS Flamboyant Solutions, Inc.
2. For the purposes of this permanent injunction, this Court has jurisdiction over this action pursuant to 28 U.S.C. §§ 1340 and 1345, and 26 U.S.C. § 7402(a).
3. The United States filed its Second Motion for Sanctions (ECF No. 52) on February 1, 2018, which sought entry of default judgment against Jean-Philippe Boursiquot, B&C Royalty Multi-Services, Inc., Roberton Boursiquot, and RBS Flamboyant Solutions, Inc., as to Counts I through III of the Complaint.
4. On April 2, 2018, Magistrate Judge Alicia M. Otazo-Reyes granted the United States's Second Motion for Sanctions in part as to the Corporate Defendants. (Order, ECF No. 79.)
5. For purposes of the permanent injunction against the Corporate Defendants, the Court holds that the allegations in the Complaint are deemed admitted.
6. The Corporate Defendants further understand and agree that:
a. The permanent injunction will be entered under Federal Rule of Civil Procedure 65.
b. They waive any right they might have to appeal the permanent injunction;
c. If they violate the permanent injunction, they may be subject to civil and criminal sanctions for contempt of court; and,
d. In addition to the specific directives in the permanent injunction, the Corporate Defendants have an obligation to preserve all pertinent documents in their possession, including tax returns, informational returns, correspondence, working papers, or any other documents connected to their tax preparation activities, whether stored electronically or on paper, as required by the Internal Revenue Code.

         It is hereby ordered pursuant to 26 U.S.C. §§ 7402(a), 7407, and 7408 that the Corporate Defendants, doing business as or through any entity, and anyone acting in concert or participation with them are permanently enjoined from, directly or indirectly:

1. Preparing, filing, directing, or assisting the preparation or filing of federal tax returns, amended returns, or other related documents or forms, including any electronically submitted tax returns or tax-related ...

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