ORDER OF PRELIMINARY INJUNCTION

DUROSS FITZPATRICK, Senior District Judge

Plaintiff, the United States of America, has filed a Complaint for Permanent Injunction and Other Relief in this matter against the defendants Morris James and National Resource Information Center, Inc. Now before the Court is the United States' Motion for Preliminary Injunction. The Court finds that the motion should be granted.

IT IS THEREFORE ORDERED THAT:

A. Pursuant to I.R.C. § 7407, defendants and their representatives, agents, servants, employees, attorneys, and any persons in active concert or participation with them, are prohibited from directly or indirectly:

(1) Engaging in any conduct subject to penalty under I.R.C. § 6694, i.e., preparing any part of a return or claim for refund that includes an unrealistic position;

(2) Engaging in any other activity subject to injunction or penalty under I.R.C. §§ 7407, 6694, or 6695, including any fraudulent or deceptive conduct which substantially interferes with the proper administration of the internal revenue laws.

B. Pursuant to I.R.C. §§ 7402 and 7408, defendants and their representatives, agents, servants, employees, attorneys, and any persons in active concert or participation with them are prohibited from directly or indirectly:

(1) Engaging in any conduct subject to penalty under I.R.C. § 6700, i.e., selling tax or membership packages that promote false claims for refund; conducting meetings that promote false claims for refund; or providing false information on the internet about the availability of a slavery reparations tax credit;

(2) Engaging in any conduct subject to penalty under I.R.C. § 6701, i.e., preparing or assisting others in the preparation of any documents which are to be used in connection with any material matter arising under the internal revenue laws and which defendants know will (if so used) result in understating the income tax liability of other persons;

(3) Engaging in any conduct that interferes with the administration and enforcement of the internal revenue laws, including preparing or assisting in preparing any return, amended return, or other document to be filed with the IRS claiming a credit titled "black heritage tax," "40 acres and a mule" or a credit or refund for reparations for slavery, segregation, treatment as second-class citizens, separate-but-equal laws, or any other comparable grounds, or any other fabricated tax credit or refund, and disseminating, in any way, information that such a fabricated credit exists and is available.

C. Pursuant to I.R.C. § 7402, an injunction is entered requiring defendants to turn over to the United States all records in their possession or to which they have access, that identify the names, addresses, and taxpayer identification numbers of all persons or entities (1) to whom defendants gave or sold, directly or indirectly, any materials related to the slavery reparations/"black inheritage" credit argument, (2) for whom defendants prepared or assisted in preparing any tax return or other tax-related document, and (3) who purchased or used any other tax shelter, plan, or arrangement that defendants promoted or have otherwise been associated with.

D. Pursuant to L.R.C. § 7402, an injunction is entered requiring defendants to turn over to the United States a list that identifies the names and addresses of all persons or entities that entered into an "Independent Agent Agreement" with defendant(s) to "inform" persons "concerning the Tax Reparation" and all persons or entities employed by defendant(s) whose work consisted of, or included, preparing income-tax returns or promoting the slavery reparations tax credit.

E. This Court orders that the United States may engage in post-judgment discovery to ensure compliance with the preliminary injunction.

SO ORDERED.