Jason P. Stinson v. United States
DueProcess FifthAmendment Securities
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.
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