U.S. v. Olson

In a tax collection matter, the district court ordered the defendants to pay back taxes connected with unpaid payroll taxes from a business owned by defendants but denied the government’s motion for a permanent injunction. The injunction would have required the defendants to deposit withholding taxes for their business into a bank account using an approved payroll service. The Seventh Circuit reversed and remanded, finding that the trial court erred in denying the motion for injunction because the government had established the required elements for imposition of a permanent injunction, including that the party seeking the injunction suffered an irreparable injury and that monetary damages were inadequate to compensate for that injury.