OPINION AND ORDER
MEANS, District Judge.
This case is before the Court on the complaint of the United States of America, which seeks to permanently enjoin Clement ("Clem") Bailey, Jewelene Bailey, Kristi Shelton, and Kathy Zeeb, individually, and doing business as Clem Bailey & Associates, from preparing federal income tax returns for compensation.
The Court held a preliminary injunction hearing in the spring of 1991, during which the United...
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