Florida tax preparer found in contempt for violating court order, is sanctioned

FLORIDA – A Federal court has found a Miami-based tax preparer in contempt for violating a permanent injunction prohibiting her from preparing or filing federal tax returns, said the US Department of Justice. (DOJ).

On July 11, 2023, a federal court in the Southern District of Florida found Rose M. Chazulle in contempt of court for violating a permanent injunction prohibiting her from preparing or filing federal tax returns or other tax-related documents and forms for any person or entity, the DOJ said.

The court ordered that she disgorge to the United States more than $48,000 in ill-gotten fees, which the parties agreed was a reasonable approximation of the fees that she earned for tax returns prepared in violation of the injunction.

In 2016, the court permanently banned Chazulle from preparing tax returns for others. Despite the court’s orders prohibiting her from preparing or assisting in the preparation of tax returns for others, Chazulle stipulated that she continued her return preparation activities.

She said she prepared returns using the preparer tax identification numbers assigned to her daughter and brother-in-law and using the electronic filing identification numbers associated with their businesses.

Chazulle further stipulated that she received at least $48,100 in fees for preparing returns in violation of the court’s injunction. Based on Chazulle’s stipulations, the court found her in contempt for violating the permanent injunction and ordered as a civil contempt sanction that she disgorge the fees she earned in violation of the injunction.

Deputy Assistant Attorney General David A. Hubbert of the Justice Department’s Tax Division made the announcement.