UNITED STATES OF AMERICA v. LOWELL BAISDEN (2017)

MEMORANDUM*

Lowell Baisden appeals pro se from the district court's judgment modifying a permanent injunction under 26 U.S.C. § 7408 barring Baisden from promoting an abusive tax scheme. We have jurisdiction under 28 U.S.C. § 1291. We review de novo the district court's legal conclusions, for clear error its factual findings, and for an abuse of discretion its decision to grant a permanent injunction and the scope of the injunction. Columbia Pictures Indus., Inc. v. Fung, 710 F.3d 1020, 1030 (9th Cir. 2013). We affirm.

The district court did not abuse its discretion by issuing the permanent injunction, as modified, because the injunction “state[s] its terms specifically” and “describe[s] in reasonable detail ․ the act or acts restrained.” Fed. R. Civ. P. 65(d)(1); United States v. Kapp, 564 F.3d 1103, 1114 (9th Cir. 2009) (upholding against a vagueness and overbreadth challenge an injunction prohibiting a defendant from preparing tax returns claiming a specified tax deduction).

We reject as meritless Baisden's contentions that the injunction punishes past conduct and violates his First Amendment rights. See United States v. Estate Pres. Servs., 202 F.3d 1093, 1106 (9th Cir. 2000) (upholding against a First Amendment challenge a 26 U.S.C. § 7408 injunction because it “proscribes only fraudulent conduct” and defendants “may continue to publish legitimate tax planning advice”).

AFFIRMED.