Federal Court Permanently Enjoins Plaquemines Parish Tax Return Preparer and Business
The United States District Court for the Eastern District of Louisiana entered a permanent injunction barring Jessica Barthelemy St. Ann and JJSM Inc., from preparing federal tax returns.
The government’s complaint alleged that St. Ann knowingly took unreasonable positions on returns she prepared that result in understatements of the tax her customers owe or overstatements of the refunds to which they are entitled to receive. For example, the complaint alleged that St. Ann prepared returns which claimed erroneous car and truck expenses for some customers, intentionally and improperly understating the tax that the customers owed. According to the complaint, St. Ann also repeatedly prepared Schedules C improperly claiming business losses from activities that her customers engaged in purely as hobbies.
St. Ann agreed to the entry of the permanent injunction without admitting any factual allegations in the complaint.
Return preparer fraud is one of the IRS’ Dirty Dozen Tax Scams and taxpayers seeking a return preparer should remain vigilant. The IRS has information on its website about selecting a return preparer and has launched a free directory of federal tax preparers.
In the past decade, the Tax Division has obtained injunctions against hundreds of unscrupulous tax preparers. Information about these cases is available on the Justice Department’s website. An alphabetical listing of persons enjoined from preparing returns and promoting tax schemes can be found on this page. If you believe that one of the enjoined persons or businesses may be violating an injunction, please contact the Tax Division with details.