Court bars Texas tax preparer from filing returns during 2026 season
United States v. Ajuma, No. 4:24-CV-890-Y. 2025 BL 465516.
A federal court temporarily barred a Texas tax preparer from preparing returns for others after finding repeated, long-running misconduct that IRS penalties failed to stop.
Holding
The court granted the government’s motion for a preliminary injunction prohibiting John T. Ajuma from preparing federal tax returns for others during the 2026 filing season.
Why It Matters
Courts can sidestep the traditional injunction test when Congress expressly authorizes injunctive relief in the tax code.
Repeated improper credit claims and fabricated deductions can justify a full preparer ban, not just narrower conduct limits.
Prior IRS penalties under due diligence rules weigh heavily in favor of injunctive relief.
Blaming clients does not protect preparers from liability for unreasonable or knowingly false positions.
Timeline
2010: Ajuma begins preparing tax returns in the Dallas–Fort Worth area.
2012: Ajuma opens a tax preparation business, later known as Momentum Tax Express.
Multiple years: IRS assesses pena…
