Elmer Virula, individually and doing business as TPS Tax Professional Services, Inc. and Office Professional Services, Inc.; TPS Tax Professional Services, Inc.; and Office Professional Services, Inc.

This individual allegedly targets the Hispanic community and claims to perform marriages and prepare tax documents and immigration documents.

Press Release

• Defendants in Alleged Unauthorized Practice of Law in Middle Tennessee Immigrant Community Agree to Stop Unlawful Conduct (#08-16, March 19, 2008)
• State Reaches Agreement with Elmer Virula, TPS Tax Professional Services, Inc., and Office Professional Services, Inc. (#10-31, August 26, 2010)

State Court Filings in Elmer Virula, TPS Tax Professional Service

• Complaint for Permanent Injunction and Other Relief (February 29, 2008)

Exhibit A to Complaint: Affidavit of Mary Clement
Exhibit B to Complaint: Business Card of Elmer Virula
Exhibit C to Complaint: Seminar Flyer
Exhibit D to Complaint: Purported Marriage Certificate of Ms. A.R.
Exhibit E to Complaint: Purported Marriage Certificate of Ms. J.E.M.-P.

• State of Tennessee’s Motion for Statutory Temporary Injunction (February 29, 2008)

Exhibit A to Motion: Affidavit of Jeremy Harwell
Exhibit B to Motion: Affidavit of Adele Anderson
Exhibit C to Motion: Affidavit of Becky Rhodes
Exhibit D to Motion: Affidavit of Mark Crocker
Exhibit E to Motion: Affidavit of Ms. A. R.
Exhibit F to Motion: Affidavit of Mrs. Y.L.
Exhibit G to Motion: Affidavit of Mrs. U.T.
Exhibit H to Motion: Affidavit of Ms. J.E.M.-P.
Exhibit I to Motion: Affidavit of Mrs. P.B.

• Motion for Expedited Statutory Temporary Injunction Hearing (February 29, 2008)
• Memorandum of Law in Support of State’s Motion for Statutory Temporary Injunction (February 29, 2008)
• Order Granting Expedited Hearing on State’s Motion for Statutory Temporary Injunction (March 6, 2008)
• Joint Motion to Continue (March 10, 2008)
• Evidence PowerPoint Presentation
• Agreed Order for a Temporary Injunction Entered by Consent of the Defendants (March 18, 2008)
• Agreed Final Judgment and Permanent Injunction (August 26, 2010)

This list includes only significant filings and is not intended to be a complete record of the matter.