MEMORANDUM
HERMAN, District Judge.
Procedural Background
On March 25, 1988, the plaintiff, United States of America ("government"), filed the present action against the defendant, Arthur G. Venie, d/b/a Convenience Income Tax Service ("Venie"), requesting that this Court enter preliminary and permanent injunctions to enjoin Venie from acting as an income tax return preparer.
The government also filed a motion for a temporary restraining...
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