MEMORANDUM OPINION
MENCER, District Judge.
On December 20, 1990, the plaintiff, United States of America ("government"), filed the present action against the defendant, Thomas C. Franchi, requesting that this court enter preliminary and permanent injunctions to enjoin Franchi from acting as a tax preparer.
The government also filed a motion for a temporary restraining order. A hearing on the motion for a temporary restraining order was held before...
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