United States District Court, E.D. Louisiana
RICHARD E. ZUCKERMAN Principal Deputy Assistant Attorney
General Laura M. Conner Trial Attorney, Tax Division Of
Counsel: PETER G. STRASSER United States Attorney Attorneys
for the United States
PATRICK FANNING Attorney for Jessica Barthelemy St. Ann and
FINAL JUDGMENT OF PERMANENT INJUNCTION AGAINST
JESSICA BARTHELEMY ST. ANN AND JJSM, INC.
TRICHE MILAZZO UNITED STATES DISTRICT JUDGE
the United States of America, and Defendants, Jessica
Barthelemy St. Ann and JJSM, Inc., stipulate and agree as
United States of America filed a complaint for permanent
injunction under 26 U.S.C. §§ 7402(a), 7407, and
7408 against Jessica Barthelemy St. Ann and JJSM, Inc.
Court has jurisdiction pursuant to 28 U.S.C. §§
1340 and 1345 and 26 U.S.C. §§ 7402(a) and 7407.
Defendants, without admitting any of the allegations in the
complaint, waive the entry of findings of fact and
conclusions of law under Rules 52 and 65 of the Federal Rules
of Civil Procedure, consent to the entry of this permanent
injunction, and agree to be bound by its terms.
Defendants further agree to the entry of the below order for
permanent injunction under Fed.R.Civ.P. 65 as a final
judgment in this matter.
IT IS HEREBY STIPULATED, ORDERED, AND
ADJUDGED pursuant to 26 U.S.C. § 7402(a), 7407,
and 7408 that Defendants, individually or doing business as
or through any entity, and those in active concert or
participation with them, are PERMANENTLY
ENJOINED from directly or indirectly:
preparing, assisting in the preparation of, or directing the
preparation of federal tax returns, amended returns, or other
tax-related documents and forms, including any electronically
submitted tax returns or tax-related documents, for any
entity or person other than Jessica Barthelemy St. Ann or
owning, managing, controlling, working for, profiting from,
or volunteering for any business or entity engaged in tax
engaging in activity subject to penalty under 26 U.S.C.
§§ 6694 and 6701; and
engaging in conduct that substantially interferes with the
proper administration and enforcement of the internal revenue