The United States sought the "Business Death Penalty" against Nation's Business Service. The Unites States alleged that Nation's Business Service prepared over 4,000 fraudulent tax returns each year during the period commencing 2004 through 2008. The United States also claimed that it had lost over $50,000,000 in tax revenue each year as a result of the tax returns prepared by Nation's Business Service. Following a 2 week trial the Court ruled against the permanent bar that the government sought. The Unites States appealed and claimed the trial court had abused it's discretion. The 11th. Circuit Court of Appeals ruled in favor of Nation's Business Service. Retired United States Supreme Justice Sandra Day O'Connor wrote the opinion.
Statement of Ernst Cruz
I and the employees of Nations Business Centers, Inc. will be forever grateful for the legal skill, professionalism and effort that David Garvin exhibited on our behalf when the IRS attempted to permanently close our successful tax preparation business. Prior to our case the government had prevailed in over three hundred of these types of legal actions. With unlimited power and resources to crush facing and defeating the IRS seemed an impossible task. Thanks to David Garvin we prevailed. When high powered legal help is required to resolve civil and criminal tax controversies I highly recommend the professional services of David Garvin and his firm.