District Court, S.D. New York January 17, 2014, No. 13 Civ. 210(JMF) (Federal Trade Commission v. Tax Club, Inc.)

OPINION AND ORDER

JESSE M. FURMAN, District Judge:

In this civil enforcement action, the Federal Trade Commission (“FTC”), the State of Florida, and the State of New York (collectively, “Plaintiffs”) sue a group of corporate entities (the “Corporate Defendants”) that this Opinion will refer to as the “Tax Club Enterprise” or the “Enterprise,” and four people associated with the Enterprise (the