Jason P. Stinson v. United States
DueProcess FifthAmendment Securities
Whether issuing a permanent injunction and an order to disgorge $949,000 against the owner of a tax preparation business under 26 U.S.C. § 7402 violates due process when the amount of any illegally obtained monies was not introduced into evidence
QUESTIONS PRESENTED 1. Whether issuing a permanent injunction and an order to disgorge $949,000 against the owner of a tax preparation business under 26 U.S.C. § 7402 of the Internal Revenue Code violates due process when the amount of any illegally obtained monies was not introduced into evidence. 2. Whether a taxpayer’s testimony that the tax return was inaccurate and that the taxpayer did not provide the inaccurate information to the tax preparer proves the tax preparer’s intent to defraud. 3. Whether Stinson’s due process rights were violated when the district court refused to consider the evidence of alleged sanctionable litigation conduct.