The government made the request in a 13-page document filed Tuesday in U.S. District Court in Oxford. It seeks the prohibition against Hardaway Taxx in Holly Springs and two individuals, Eric Hardaway, also known as Eric Brittenum, and Yvonne Hardaway.
The court website did not list an attorney for the two. A listing for the business said the number was not in service for incoming calls. Their home and cell numbers were not immediately available.
The government said Hardaway Taxx prepared 156 returns or amended returns in processing year 2012 that “claimed a false fuel tax credit, resulting in more than $321,000 of erroneous refunds.”
The fuel tax credit is available only to taxpayers who operate farm equipment or other off-highway business vehicles. The equipment or vehicles using the fuel must not be registered for highway uses.
In one example, the government said Eric Hardaway claimed someone purchased 3,500 gallons of gasoline in 2009 at an estimated cost of $10,500. But that person’s adjusted gross income was only $13,327.
The government also said the person would have “driven 35,000 miles — off-highway” to use that much fuel.
“This shows the blatantly fraudulent nature of Defendants’ preparation of federal income tax returns abusing the fuel tax credit,” the document said.