Civil Employment Tax Injunctions

The Tax Division continues to pursue civil injunctions against employers and their principal officers who willfully fail to truthfully collect, account for and deposit employment tax.  The terms of the injunction impose various requirements and prohibitions, including the obligation to comply with the law and provide current notice of each deposit to the IRS, as well as restrictions on opening and operating new businesses and transferring or dissipating assets.  When employers violate these injunctions, the Tax Division stands ready to seek orders of civil or criminal contempt, including incarceration of the principal officer(s), to bring the business into compliance.  And, where appropriate, we will seek compensation, from the principal officers and/or the business, for the damage the contempt has caused.

            Alphabetical Listing of Injunctions:

Choose a letter to go to a specific area on the page:

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
Abolghassem (Abe) Alizadeh, Mehran (Mike) Alizadeh, et al., (E.D. California - November 9, 2017)
ADIA LLC, a California Corporation and Pamela Penson (C.D. California - June 22, 2017)
Affectionate Heart in Home Care, Inc. and Douglas Payne and Becky Payne (D. Maryland - September 8, 2014)

Agape Health Services, LLC and Alonzo Johnson (D. South Carolina - January 10, 2017)

Agustin Diaz-Garcia; Maybeth Vivaldi-Fermoso; Agustin Diaz-Garcia, CSP; Bufete Diaz Garcia, Abogados Y Notarios, CSP (D. Puerto Rico - March 1, 2017)
All Trans Transmission Inc and Mark Bulovas, Sr (D. Delaware - December 9, 2016)​
Alma Jackson, Carlette Jackson-Lane, Sojourner Truth Foster Family Service Agency ( N.D. California - May 10, 2017)
Alexander Stone Inc., d/b/a MMG Marble & Granite and Soultana Efthimiadis and Kyriakos Efthimiadis (D. Maryland - January 4, 2016)
American Professional Services, Inc., Larry D. Watson and Karlen J. Watson (W.D. Oklahoma - June 20, 2016)
American Way Management Corporation and Janis Nowak (W.D. Wisconsin - December 5, 2016)
AOH Occupational Health, LLC and Kent J. Kolanko (Civil Contempt Order) (D. South Carolina – November 17, 2015)
Askins & Miller Orthopaedics, P.A., Roland V.Askins III, and Philip H. Askins (M.D. Florida - February 10, 2020)
Athena Services, Inc. d/b/a ABC Lawn Care; Mark G. Groat; Shelli R. Groat; and Ryan T. Johnson (N.D. Iowa - August 3, 2016)
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B & B Consulting Services, Inc.
Bailey Chiropractic and Bailey, David (W.D. Pennsylvania - August 21, 2018)
Baker Funeral Home LTD and Vince Baker (E. D. Pennsylvania - January 30, 2012)
Basement and Foundation Repair Inc., and Joseph Dix (E.D. Missouri - September 9, 2016)
BestCare Nursing and Residential Services, Inc. and Kolawole Adeola (D. Maryland - August 1, 2016)
Best Rate Tree & Landscaping, INC and (W.D. North Carolina - February, 22, 2018)
Bogart Title INC; Bogart Law Firm; and Bogart, Erik (D. South Carolina - May 25, 2018)
Britt Industrial Group Inc. d/b/a Tarney Inc., and Raymond B. Peterson (N.D. Illinois - September 6, 2016)
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Charles M. Prosser d/b/a ) Prosser's Septic Tank Service (D. South Carolina - July 21, 2017)
Chel-C Ventures Inc., d/b/a Donut Connection and Elva Davidson (D. Delaware - February 4, 2016)
Chesapeake Firestop Products INC and Smith, Clifford (D. Maryland - August 6, 2018)
Chul Goo Park, d/b/a Seoul Gom Tang and Eun Lee Lee (N.D. California - July 8, 2016)
Colegio Titi Fe, INC., Jose T. Onate; Fe Onate, and Guillermo Onate Hermina (D. Puerto Rico - March 3, 2017)
Con Brazos Abiertos LLC and Jorge Gallegos et al (S.D. Texas - April 18, 2017)
Copper Chimney, Inc., Gurvinder Uberoi, and Jasmine Uberoi (S.D. Florida - August 4, 2016)
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Daria Valdivia and Emma's Agency (N.D. Illinois - January 23, 2017)
David C. Ross and Service Master Commercial Cleaning and Nancy L. Ross (N.D. Ohio - June 12, 2017)
David W. Hoops, DWH Automotive LLC, DJ Auto Sales Service LLC (S.D. Indiana – March 28, 2016)
David W. Pendarvis, III and Pendarvis Enterprise LLC (D. South Carolina - April 13, 2017)

Dentan Care Associates of Spokane Valley, P.S.; Dr. James G. Hood Family Dentistry, a/k/a Spokane Valley Dental Care, a/k/a G. Hood Family Dentistry, P.S.; Dr. James G. Hood, DDS., M. A., P. S., a/k/a James G. Hood D.D.S., Karen Jean Matsko Hood as Trustee of the Hood Family Trust; Whispering Pine Press, Inc.; James G. Hood and Karen J. Hood (E. D. Washington - February 26, 2016)

Detroit Wholistic Center, Inc and Jesse R. Brown (E.D. Michigan - January 31, 2018)

Doctors Hospital 1997 LP and Mohiuddin, Syed Rizwan (S.D. Texas - August 16, 2018)

Dr. Robert Lee Beck (Agreed Injunction) (W.D. Texas - January 4, 2017)

Dr. Robert Lee Beck (Agreed Judgment) (W.D. Texas - May 21, 2018) 

Duchon Orthodontics-Toledo, Inc. and Stuart L. Duchon (N.D. Ohio - September 16, 2014)
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Easy Method Driving School and Ryan, William (D. Maryland - August 22, 2018)
 Edward G. Holsinger (E.D. Virginia - April 26, 2016)
Evnol, Inc., d/b/a Palisades Pizza and Christopher H. Bandt (C.D. California - March 10, 2016)
Exerscience, Inc and James McGregor (D. New Jersey - September 18, 2018)
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Federal Court Orders Eastern Washington Dentist and Spouse to Shut Down Their Dental Care Business (E.D. Washington - March 8, 2017)
Four Seasons Industries, Inc. and John Cazzell (W.D. Missouri - July 12, 2016)

Four State Emergency Equipment LLC; Price, William; Price, Michelle; and West Potomac Fire & Rescue, Inc (D. Maryland - June 15, 2018)

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Gandhi Health Career Services LLC and Anna N. Nji (D. Maryland - February 23, 2017)
Gene Rodriguez, a/k/a Genaro Rodriguez, Irene Rodriguez (W.D. Texas - March 22, 2016)
Gericare Health Services, INC., Mervin Randall and Glynis Randall (M.D. North Carolina - March 22, 2018)
Gregory A. Goodrich; West Coast Raingutters, Inc.; and W.C. Raingutters, Inc. (S.D. California - January 13, 2017)
GS2 Engineering & Environmental Consultants, Inc. and George A. Sembos (D. South Carolina - February 11, 2015)
Guadalupe Barragan, Maria Barragan, and Main Street Station Restaurant (N.D.Florida - April 21, 2017)
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H & A Automotive INC, Joseph W. Quintana (D. New Mexico - October 10, 2014)
Hall Law Group & Andrew Hall (E.D. - Tennessee - June 9, 2017)
Hatchett, PLLC & Dewalt Hatchett (E.D. Michigan - April 03, 2014)
Heritage Custom Kitchens, Inc., Michael Mazzara and Joseph Mazzara (E.D. Michigan - May 5, 2016)
Holiday Auto & Marine and Davis Lee Edwards (D. South Carolina - January 19, 2016)
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Iliff's Camps & Clinics LLC and Theresa L. Iliff (D. New Jersey - November 3, 2017)
Idalia Padron et al (S.D.Texas - May 12, 2017)
Index Investments, Inc., d/b/a Fullerton Residential Manor and Sanford Deutsch and Mark Deutsch (C.D. California - February 19, 2015)
Irving Brown, SR d/b/a Irving Brown, SR. Tax Services (N.D. Illinois - April 4, 2017)
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J. Scott Gunn and J. Scott Gunn, P.A. (S.D. Florida - September 11, 2015)
J. A. Subway and Jamiu Lawal (D. Maryland - September 7, 2016)
Jiffy Cleaners of Hartsdale, INC., and Wilton Calderon (S. D. New York - March 31, 2017)
Joshua D. Flushman, D.C., Ltd. and Joshua D. Flushman, et al., (D. Nevada - November 23, 2016)
Jubilee Group Home, INC., Chris C. Ulasi, Michael Umeorah, Angela Umeorah, and Nina U. Denchukwu (S. D. Texas - March 17, 2017)
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Kenny, Douglas (N.D. Ohio - May 30, 2018)
Kidz Kastle, Charmaine De Jesus, and Jose A. De Jesus (D. New Jersey - March 14, 2018)
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Law Offices of Forbush-Moss, P.S.C., and Bethanni Forbush-Moss (W. D. Kentucky - April 16, 2018)
Latney Funeral Home, John Latney and Carol Latney-Solomon (D. District of Columbia - December 2, 2016)
Latney’s Funeral Home, Inc., Carol E. Latney-Solomon and John W. Latney (Civil Contempt Order) (D. District of Columbia - May 8, 2014)
Live Spark, Inc. and Daniel Yaman (D. Minnesota - September 19, 2014)
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Macpherson - Towne Company and Mark Macpherson (D. Minnesota - November 3, 2017)
Martin R. Casillas d/b/a Maca Wood (C.D. California - January 21, 2015)
Master Fire Protection, Inc. and Zarpentine, Drew (D. New Jersey - August 23, 2018)
Mary Ann Wesseler, d/b/a Children's Villa Childcare Center a/k/a Children's Villa Early (S.D. Ohio - May 15, 2015)
Mattress Direct Online LLC and Michael Wade (D. South Carolina - October 31, 2017)
Mauricio Consalter and Medici Health Care Providers SC (N. D. Illinois - May 12, 2016)
Medway Construction, Inc. (S.D. New York - September 15, 2014)
Medici Health Care Providers SC and Mauricio Consalter (N.D. Illinois - May 06, 2016)
Metro-Area Home Care Providers, Inc., Professional PCA Services, LLC, Minnesota Professional Health Care Services Inc., Abdikarim Mohamed, Zanab Mohamed, and Ahmed Nur (D. Minnesota - August 11, 2017)
Michael Wade and Mattress Direct Online LLC (D. South Carolina - October 31, 2017)
Michael Wiley, d/b/a Howells Cafe and Streamliner Lounge (D. Oregon - October 17, 2017) 
Mountain Valley Lumber Co., Inc. and John M. Baxter and Catherine Ann Baxter (D. Colorado - June 19, 2015)
MRA Servicios De Contabilidad, CSP and Manuel Rivera-Vazquez (D. Puerto Rico - July 21, 2017)
John Mungin and Wilmer Lee, Jr., and John Mungin & Wilmer Lee, Jr. Partnership, d/b/a Smiley’s Presto Shine & Muffler Center (D. South Carolina - January 26, 2015)
Myron K. Wilson (E.D. Tennessee - August 25, 2016)
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New Day Home Care Inc and Clement Pownall (D. Connecticut- August 17, 2017)
Nurse Staffing Solutions Home Care and and Dawda Sowe (D. Minnesota - August 8, 2017)
Nycom, Inc., d/b/a Aamco of Lima and William E. Numbers, Sr. (N.D. Ohio - July 2, 2015)
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Odyssey Sprits, Mark Hoehn, and Laura Hoehn (N.D. Ohio - July 23, 3018)
Orrstown Personal Care Home, Inc., and Elaine Swartz (M.D. Pennsylvania - October 24, 2016)
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Pacific Design Furniture Inc. and Charles Ray (C.D. California - August 21, 2015)
Palm Press INC and Gus P. Kayafas (D. Massachusetts - June 16, 2017)
Paris Senior Care Group Inc, aka Premier Home Care & Rehab aka Premier Hospice, Paris Skilled Nurse in G Faculty Inc, and Legacy Corporate Management LLC (E.D. Texas - October 16, 2017)

Penny Daffron and Loving Hearts Learning Center LLC (S.D. Mississippi - August 21, 2017)

Perfect Auto Paint & Body Shop Inc and Nader Nabil Aweidah (S.D. Florida - September 19, 2017)
The Pest Bureau and Melvin L Jones (D. South Carolina - May 22, 2018)
Pets on a Budget, INC and Patrick O. Umeukeje et al., (D. New Jersey - March 13, 2018)
Phoenix Group Homes, Inc., d/b/a Phoenix Recovery Programs, Inc., Wendy Sparks (D. Minnesota - August 22, 2017)
Prolien Services LLC and Albert Quintrall (S. D. California - January 27, 2016)
Pyle Transportation, Inc. and Brian Pyle, Jason Pyle, Justin A. Pyle, Michael D. Pyle, Rhonda J. Pyle, and Michelle L. Pyle-Kolpin (N.D. Iowa - March 27, 2015)
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Rafael Mayeta and Federal Security Services, Inc. (S.D. Florida - April 13. 2016)
Randy G. Rogers (E.D. Tennessee - May 27, 2016)
Ranti Azeez-Taiwo, Lot Associates, Inc (E.D. New York - October 11, 2017)
R&K Tile, Inc. (D. Maryland - April 14, 2015)
Reeve Chiropractive Clinic, P.A and Mark Reeve (D. Minnesota - April 09, 2018)
Respiratory Medical Service, LLLP, Whit T. Banks and Phyllis C. Banks (M.D. Florida - November 27, 2017)
Robert B. Sheely; Dr. Robert B. Sheely, Inc.; Sheely Chiropractic Clinic; Sheely Chiropractic Health and Wellness (S.D. Ohio - February 21, 2017)
Ruhland Law Office, Ltd. and Douglas A. Ruhland (D. Minnesota - November 2, 2015)
Robert Morgan, Jr and Morgan Corporation Electrical Service, Inc (M.D. Pennsylvania - December 12, 2016)
Robert A. Fine PA (S.D. Florida - October 22, 2018)
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Saint Louis Concrete, LLC and James G. Aubuchon, individually and d/b/a Aubuchon Paving (E.D. Missouri - July 5, 2016)
Samland Healthcare, INC and Flora Sampang and Alfredo Sampang (N.D. Illinois - October 28, 2015)
Seyfried and Associates, P.C. and Sandra L. Seyfried (E.D. Michigan - September 1, 2016)
Sheltering Arms Personal Care Home Inc., Country Cove Assisted Living LLC; Willow Bay LLC and Randy Prince ( S.D. Michigan - September 14, 2017)
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TBK Services, Inc. d/b/a VIP Property Services, and Michael I. Walker (E.D. Michigan - February 23, 2017)
Timothy F. Geraci and Timothy F. Geraci, D.D.S. P.C., (N. D. California - November 24, 2014)

Tiny Tot Daycare & Learning Center, Ltd. and Joanne Sulita (N.D. Illinois - February 14, 2017.)

Thomas L. Applegate, II., Textile Logistics, LLC. and Resistflame Acquisition Company (S.D. Ohio - May 27, 2016)
Tony McMillan, T-N-T of York County Inc and TM Trucking of the Carolines LLC (D. South Carolina - January 20, 2016)
Trevor Bessinger, Lisa Young, Gregory Washington, Mr. Escalyne, Mr. Suarez, Mr. Braddy , Mr. Shorter, Mr. Williams, Mr. Wilson (D. South Carolina - August 1, 2017)
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U.S. Contracting, LLC (E.D. Wisconsin - August 8, 2016)
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Vegetable Medley-Chavis, Bar-B-Que LLC. and Gerald Chavis (D. South Carolina - June 2, 2016)
Victor Rivera-Rivera d/b/a Rivera Gas (D. Puerto Rico 0- December 6, 2016)
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William “Biff” Naylor and Early California Restaurants INC (C.D. California - August 3, 2017)

William C. Wilson, D.O., PA., d/b/a The Wilson Family Medical Center, William C. Wilson, D.O., and Beverly A. Wilson (N.D. Florida - Pensacola Division)

Wind, Surf & Sail Pools, Inc. and Kerry D. Duggan and Katherine McLeod Duggan (E.D. Michigan - April 11, 2016)
Wittner Wright, Lisa Wright, Barry Wright, Adult Care Specialists, Inc.,Reality Residential Candler, Inc.,and Allcare Group, Inc. (W.D.North Carolina - November 14, 2016)
Woodbridge Assisted Living LLC, et al., (S.D. Virginia - April 18, 2017)
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Updated December 28, 2020

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