Court Finds Tax Preparer in Contempt for Ignoring 2007 Ban
United States v. Hardy, No. 05-CV-2964 (S.D.N.Y. Oct. 28, 2025)
The district court held Kevin Hardy in civil contempt for continuing to prepare tax returns in violation of a 2007 permanent injunction barring him from return preparation activities.
Holding
The court found that Hardy willfully violated a clear and unambiguous 2007 injunction that permanently prohibited him from preparing federal tax returns. It granted the government’s motion for civil contempt and ordered Hardy to disgorge all tax-preparation fees earned since 2007, disclose client and financial records, and pay government costs and fees.
Why It Matters
Reinforces that permanent injunctions against tax preparers remain enforceable decades later.
Confirms that contempt can be established without proving willfulness.
Signals aggressive enforcement of preparer injunctions when evidence shows ongoing return preparation under alternate names or entities.
Demonstrates using payment app data, IRS PTIN records, and client testimony as corroborating evidence.
Timeline
1990: Hardy begins operating a …
