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Josh Fox

Executive

ERC
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Person
Role
Executive
Programs
ERC
Updated

The profile

Founder and chief executive of Bottom Line Concepts, the Miami-area firm that sold Employee Retention Credit filings for a percentage of the refund. In a 2023 interview he said its ERC division had helped more than 25,000 businesses receive nearly $5 billion, with "40,000+ affiliates" bringing in the clients.

Identity and role

Josh Fox founded Bottom Line Concepts, LLC, a contingency-fee cost-recovery firm now based at 3323 NE 163rd Street in North Miami Beach, Florida, and runs it as chief executive. A 2023 Leaders magazine interview says he grew the company "over the past 14 years" and earned a bachelor's degree in business and managerial economics from the University of Michigan. In the same interview he said the firm started out "solely focused on Fortune 1000 companies." The Daily Mail gave his age as 46 in September 2023.

Pandemic-relief role

Under Fox the company moved into the Employee Retention Credit (ERC). "We launched Government Aid, Bottom Line's ERC division a little over two years ago," he told Leaders in the 2023 interview, and "we've been able to help more than 25,000 businesses receive nearly $5 billion to reinvest in themselves." Those are the company's own totals. He said the firm had added more than 300 employees between 2022 and the first quarter of 2023.

The fee came out of the refund. Fox signed Bottom Line's September 2022 consulting agreement with a Nevada charter school, Amplus Academy, as "CEO." It set the fee at "20% of all Credits received by Client, including the actual ERC refund and interest paid." In a July 2022 release announcing a partnership with the cable cooperative NCTC, he was quoted as the company's founder: "Since 2009 BLC has been helping Fortune 1000 companies right down to businesses with five employees."

Distribution ran through referral partners, who were offered a share of that fee. "We have 40,000+ affiliates championing this program on our behalf across the country," Fox told Leaders, "Then we have these exceptionally famous brand ambassadors who have massive followings, like Kevin O'Leary." A consumer's class-action complaint filed in Manhattan in 2023 alleges that Fox recruited those partners through online seminars and videos called "Become a Millionaire with Bottom Line," in which he "runs through the numbers": typically 10 percent of Bottom Line's commission, a commission "sometimes as much as 25-30% of the IRS refund." The Daily Mail quoted one of his videos: "You would make $1.3 million if you can bring 100 clients to us in a two-year period. This is your opportunity." In another clip, it reported, he said: "This is the modern-day gold rush."

One partner network, iHub, signed a Referral Partner Agreement with Bottom Line on October 18, 2022, according to iHub's own affiliate terms.

Fox was named personally in one of the Telephone Consumer Protection Act suits over Bottom Line's ERC calls. Jorge Alejandro Rojas sued Bottom Line and "Joshua Fox" in the Central District of California on April 8, 2023. His amended complaint described Fox as "a Manager" of the company and alleged that he and Bottom Line controlled a Puerto Rico call-center company, Unplugged Media, that placed calls on their behalf. Rojas dismissed Bottom Line and Fox with prejudice on September 14, 2023. He kept suing the marketers. On May 7, 2025 the court entered a default judgment of $61,500 in statutory damages against Unplugged Media, Alexander Bykhovsky, two companies named Chris Biz Services, Christopher Gutierrez Cuenza and Alex Gold Holdings, jointly and severally.

Fox was not a defendant in Martin v. Bottom Line Concepts, the Snoop Dogg robocall case, but the complaint's account of the referral program cites his recruiting videos. The court denied Bottom Line's motion to dismiss the TCPA claim on March 14, 2024, and the plaintiff voluntarily dismissed the case without prejudice on May 14, 2024.

We found no criminal charge or government enforcement action naming Fox or Bottom Line Concepts. In April 2024 NBC News called Bottom Line, "run by Josh Fox," one of the heaviest ERC advertisers and reported that Fox "didn't respond to multiple messages left at his office in Miami."

Where they are now (2025–2026)

Bottom Line Concepts was still filing breach-of-contract suits of its own against businesses in 2026, according to the federal docket index.

Sources

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