Tax Analysts Tax Notes reports that on November 6, 2013, Judge Timothy S. Black of the Southern District of Ohio permanently shut down Instant Tax Service, which claims to be the fourth largest tax return preparation firm in the nation. The order said that Instant Tax Service cheated largely low-income customers by marketing fraudulent loan products, requiring franchisees to charge phony fees, and forging customers' signatures on loan checks. Fesum Ogbazion, the owner of Instant Tax Service’s corporate parent, also trained franchisees to prepare premature tax returns with understated income and failed to pay his own companies' employment taxes, according to the court’s order.