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ERC Specialists

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ERC
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ERC
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The profile

An Orem, Utah firm that sold only one thing, Employee Retention Credit claims, for a share of the refund, and found customers through paid affiliates including YouTube creators. Its court record since 2024 is three federal suits in Utah, all dismissed on standing or jurisdiction without a ruling on whether the credits were valid.

Identity and role

ERC Specialists, LLC is a Utah company at 560 E. Timpanogos Circle in Orem. Its website describes the firm as "tax service specialists exclusively dedicated to understanding and maximizing the CARES Act Employee Retention Credit (ERC)," says its expertise "lies in what most CPAs don't—payroll taxes," and promises clients "a check from the IRS in 4-6 months." The individual defendants named with the company in one 2024 suit are Mark Sullivan, Justin Atkinson, Josh Zieglowsky, Jacob Davis, Chandler Chavis, Geri Bohn and Rocky Crofts; the court record does not list their titles.

Pandemic-relief role

The fee came out of the refund. One client agreed in September 2022 to pay 10 percent of the expected credit; a Chicago charter-school operator agreed to 15 percent. The service agreement quoted by the court said no fee was due if the IRS withheld the claimed funds, and also that if the IRS "disqualifies all, or a portion of any credits after they are received by client, ERC Specialists shall not be required to return the fee."

Customers came through affiliates. In the Tri-Cities case the plaintiffs alleged that ERC Specialists "targets podcasters, YouTube content creators, and others as affiliates" and paid them based on the credit delivered and the number of clients referred. One, "Coach Nick," described the firm on YouTube as a "CPA company" and said it could get the credit "even if their business closed down." Those are the plaintiffs' allegations as the court summarized them.

The Greenway arithmetic

Greenway Equipment Sales, a John Deere equipment wholesaler, was referred to ERC Specialists by Tax Rebate Specialists, which, Greenway alleged, was paid by ERC Specialists for the referral. The account below is the court's summary of Greenway's complaint. Greenway's survey answers showed no drop in gross receipts and no full shutdown by government order in any relevant quarter; ERC Specialists qualified it for six quarters anyway. The IRS paid Greenway $729,657, and Greenway paid ERC Specialists $72,965.70.

Greenway then entered the IRS's Voluntary Disclosure Program, was accepted on December 3, 2024, and repaid 80 percent of the credit in exchange for no employment-tax audit. It kept $145,931. After the fee, Greenway netted $72,965. ERC Specialists had been paid $72,965.70.

  • Greenway Equipment Sales v. ERC Specialists (D. Utah No. 2:24-cv-00773): civil RICO and state-law claims against the firm, the individuals above, and Tax Rebate Specialists. Judge Dale A. Kimball dismissed on October 8, 2025 for lack of standing: the fee "does not form the basis for an injury" under the contract Greenway signed. On August 17, 2026 he denied the defendants' motion for attorney fees.
  • Tri-Cities Restoration v. ERC Specialists (No. 2:24-cv-00816): a group of cleaning and restoration companies sued over their claim preparation. Chief Judge Robert J. Shelby dismissed on July 22, 2025 because the plaintiffs had not pleaded an injury in fact; the dismissal was without prejudice.
  • ERC Specialists v. Schoolmates, NFP (No. 2:24-cv-00727): the firm sued a Chicago charter-school operator for its 15 percent fee, saying the credit was received and not paid for. Magistrate Judge Daphne A. Oberg dismissed on August 26, 2025 for lack of personal jurisdiction in Utah.
  • None of the three decisions ruled on whether the credits were valid. No government enforcement action against the firm appears in the records we reviewed.

Where they are now (2025–2026)

The firm's website was still online in September 2026. The August 2026 fee ruling is the last court record we found.

Sources

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