According to the government complaint, Holcher, a certified public accountant (CPA), helped customers claim improper tax deductions for such non-deductible personal expenses as home maintenance expenses, vacations, and personal vehicle expenses. Holcher allegedly also prepared tax returns for customers falsely reporting employment income as royalties in order to evade Social Security taxes. The permanent injunction order was signed by Judge John Steele of the U.S. District Court for the Middle District of Florida.

The court order requires Holcher to mail a copy of the injunction to all persons for whom he has prepared a federal tax return or form since 2002 and to provide the government with a list of his customers' names, addresses, e-mail addresses, phone numbers, and Social Security numbers.

Since 2001, the Justice Department's Tax Division has obtained more than 230 injunctions to stop the promotion of tax fraud schemes and the preparation of fraudulent returns. Information about these cases is available on the Justice Department Web site at http://www.usdoj.gov/tax/taxpress2006.htm.

"While we have little regard for A.B.'s use of vulgar epithets, we conclude that her overall message constitutes political speech," Judge Patricia Riley wrote in the 10-page opinion.

In February 2006, Greencastle Middle School Principal Shawn Gobert discovered a Web page on MySpace purportedly created by him. A.B., who did not create the page, made derogatory postings on it concerning the school's policy on body piercings.

The state filed a delinquency petition in March alleging that A.B.'s acts would have been harassment, identity deception and identity theft if committed by an adult. The juvenile court dropped most of the charges but in June found A.B. to be a delinquent child and placed her on nine months of probation. The judge ruled the comments were obscene.

A.B. appealed, arguing that her comments were protected political speech under both the state and federal constitutions because they dealt with school policy.

The Court of Appeals found that the comments were protected and that the juvenile court had unconstitutionally restricted her right of free expression.

There was no number for Shawn Gobert in publishing phone listings. The Associated Press left a message seeking comment Monday at Greencastle Middle School.

She and her husband, Gerald Sullivan, who pleaded guilty last week, admitted in their plea agreements that they conned more than 10,000 buyers through their "Fine Art Treasures Gallery" show, which aired Friday and Saturday nights on DirecTV and The Dish Network.

Despite the claims on the show, the supposed fine art prints were either bought by the couple or forged at a print shop, according to the government.

Eubanks and Sullivan, 51, fabricated certificates of authenticity and appraisals, and the works bore fake signatures, according to the government.

In pleading guilty, the couple also admitted running up the prices of the fake works by creating fake bids for live auctions.

Eubanks entered her guilty plea to tax evasion and one count of conspiracy. Sullivan pleaded guilty to conspiracy and failing to file tax returns, and faces up to six years in prison, according to the U.S. Attorney's Office.

Sullivan, whose sentencing is also set for Sept. 24, is free on bond. His wife, who was on probation when arrested in the art case, remains in custody.

Eubanks' attorney, Donald Randolph said outside court that his client "acknowledged her guilt in these actions today."

Randolph said he will attempt to convince U.S. District Judge Florence- Marie Cooper to "take other factors" from his client's life into consideration at sentencing, but he declined to elaborate.

In addition to the possible prison time, the couple has agreed to forfeit nearly $4 million and various pieces of art seized during the investigation.

Montgomery's plea agreement does not force him to cooperate with prosecutors, and his lawyers said he has no plans to testify in the trial of the other defendants, scheduled to begin on Tuesday at U.S. District Court in Manhattan.

"I sincerely regret the role I played in this unfortunate episode. I have disappointed many people, and for that I am truly sorry," Montgomery said in a statement.

The scheme involved a couple, Douglas Shyne and Natasha Singh, who are accused of receiving stolen checks, altering legitimate checks and receiving copies of checks that had been processed by bank employees, which they then counterfeited, prosecutors said.

The conspiracy involved approximately 20 checks totaling more than $5 million, prosecutors said.

In 2000, Montgomery won a gold medal as a member of the United States 4x100-metre relay team. Two years later, he set a 100m world record of 9.78 seconds, but the time was erased from the record books after the US antidoping agency found him to have received steroids. He retired from the sport immediately afterward.

A man has pleaded guilty to animal cruelty charges after authorities said he told workers at a local shelter that he was getting rid of his Doberman puppy because his hands hurt from hitting it.

Isaak Gowhari, 34, of Los Angeles, was sentenced Thursday to 45 days in county jail after entering his plea to the misdemeanor counts. The judge also barred Gowhari from owning an animal for three years.

Gowhari could not immediately be reached for comment. His telephone number was unlisted.

Authorities said Gowhari came under investigation after he gave Gracie, a 7-month-old Doberman, to an animal shelter. The puppy had newly broken ribs and injuries to its legs.

"Gowhari told the animal shelter workers that he was surrendering the dog because his hands hurt from hitting the animal," said animal control Officer Ernesto Poblano.

Photos seized by investigators showed Gracie's snout taped shut and her legs bandaged.

"At times, Gowhari did get Gracie medical care for the injuries he inflicted, but he apparently did not follow up on treatments and the injuries became aggravated and did not heal," Poblano said.

Gracie recovered from her injuries and has since been adopted.