Complaint — Bottom Line Concepts v. Celebrity Motor Cars (Southern District of Florida, February 16, 2025)

Summary

A complaint filed February 16, 2025, by Bottom Line Concepts LLC against Celebrity Motor Cars, LLC, Celebrity of Springfield, LLC, Celebrity Auto of Westchester, LLC and Celebrity Italiano Auto Group, LLC in the U.S. District Court for the Southern District of Florida, Case 1:25-cv-20720-RKA. It states that under a consulting agreement of on or about June 7, 2022, Bottom Line was to receive a fee of 20% of any Employee Retention Credit the IRS granted the defendants, with interest of 1.5% per month on late payment. The complaint alleges the defendants were granted refunds of at least $2,296,960.17 and refused to pay the fee. It pleads breach of contract and, in the alternative, unjust enrichment. Yaniv Adar of Mark Migdal & Hayden signs for the plaintiff.

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“Complaint — Bottom Line Concepts v. Celebrity Motor Cars (Southern District of Florida, February 16, 2025).” Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/1-complaint-blc-v-celebrity-motor-cars-4bded19fda/, SHA-256 9ec258c78628475a8501d49fdd8196258289278b1f2607d44a0af838ed70cbf2.

Full text

Case 1:25-cv-20720-RKA Document 1 Entered on FLSD Docket 02/16/2025 Page 1 of 6

N THE UNITED STATES DISTRICT COURT FOR THE
SOUTHERN DISTRICT OF FLORIDA
MIAMI DIVISION

CASE NO.:

BOTTOM LINE CONCEPTS LLC,

Plaintiff(s),

CELEBRITY MOTOR CARS, LLC;
CELEBRITY OF SPRINGFIELD, LLC;
CELEBRITY AUTO OF WESTCHESTER, LLC;
CELEBRITY ITALIANO AUTO GROUP, LLC.

Defendant(s).
______________________________________/

COMPLAINT

Plaintiff, BOTTOM LINE CONCEPTS LLC (“Bottom Line”) sues Defendants

CELEBRITY MOTOR CARS, LLC, CELEBRITY OF SPRINGFIELD, LCC, CELEBRITY

AUTO OF WESTCHESTER, LLC, and CELEBRITY ITALIANO AUTO GROUP, LLC

(collectively, the “Celebrity Entities”) for damages.

THE PARTIES

1. Plaintiff Bottom Line Concepts, LLC is a company organized and existing under

the laws of the State of Florida with its principal place of business in Miami-Dade County, Florida.

Bottom Line has one member, a resident of Miami-Dade County, Florida.

2. Defendant Celebrity Motor Cars, LLC is a company organized and existing under

the laws of New Jersey with its principal place of business in Whippany, New Jersey. The sole
Case 1:25-cv-20720-RKA Document 1 Entered on FLSD Docket 02/16/2025 Page 2 of 6

managing member of Celebrity Motor Cars, LLC is Thomas Maoli, who is a resident of New

Jersey.1

3. Defendant Celebrity Auto of Springfield, LLC is a company organized and existing

under the laws of New Jersey with its principal place of business in Whippany, New Jersey. The

sole managing member of Celebrity Auto of Springfield, LLC is Thomas Maoli, who is a resident

of New Jersey.2

4. Defendant Celebrity Auto of Westchester, LLC is a company organized and

existing under the laws of New Jersey with its principal place of business in Whippany, New

Jersey. The sole managing member of Celebrity Auto of Westchester, LLC is Thomas Maoli, who

is a resident of New Jersey.3

5. Defendant Celebrity Italiano Auto Group, LLC is a company organized and

existing under the laws of New Jersey with its principal place of business in Whippany, New

Jersey. The sole managing member of Celebrity Italiano Auto Group, LLC is Thomas Maoli, who

is a resident of New Jersey.4

JURISDICTION AND VENUE

6. The Court has diversity jurisdiction over this matter pursuant to 28 U.S.C. § 1332(a)

as this is an action between citizens of different states and the amount in controversy, without

interest and costs, exceeds seventy-five thousand dollars ($75,000.00).

1
This information was obtained from the Notice of Removal and accompanying exhibits in the
case styled Celebrity Motor Car, LLC, et al. v. DCK Global, LLC, et al., Case No. 2:24-cv-08518-
MEF-AME, pending in the United Stated District Court for the District of New Jersey (the “New
Jersey Action”). Although the style references “Celebrity of Motor Car, LLC”, the documents in
support of the removal paperwork reference “Celebrity of Motor Cars, LLC”.
2
This information was obtained from the New Jersey Action.
3
This information was obtained from the New Jersey Action.
4
This information was obtained by obtaining a report from the New Jersey Department of the
Treasury, Division of Revenue and Enterprise Services.
Case 1:25-cv-20720-RKA Document 1 Entered on FLSD Docket 02/16/2025 Page 3 of 6

7. The Court has personal jurisdiction over each defendant because each defendant

has breached a contract in the State of Florida by failing to perform acts required by the contract

to be performed in the State of Florida.

8. Venue is proper in this Court pursuant to 28 U.S.C. 1391(b) because a substantial

part of the events or omissions giving raise to the claims that form the basis of this cause of action

occurred or arose in this district and all monies due and payable by Defendants were due and owing

in this district.

FACTUAL BACKGROUND

9. On or about June 7, 2022, Bottom Line entered into a Consulting Agreement (the

“Agreement”) with the Celebrity Entities, whereby Bottom Line agreed to provide consulting

services to the Celebrity Entities with respect to their potential claim(s) for Employee Retention

Credits (“ERC”).

10. The Agreement was sent from a Bottom Line representative in Florida and required

the Celebrity Entities to return an executed copy of the Agreement to Bottom Line in Florida.

During the negotiations, Bottom Line was clear that services rendered under the Agreement would

be rendered from its offices in Miami-Dade County, Florida.

11. In consideration for the services provided by Bottom Line to the Celebrity Entities,

the Agreement expressly provides that Bottom Line is entitled to a fee equivalent to twenty percent

(20%) of the total amount of any ERC granted by the Internal Revenue Services (the “IRS”) to the

Celebrity Entities. Section D of the Agreement provides that Bottom Line’s fee is due within five

(5) days of the IRS granting any ERC to the Celebrity Entities, and any portion of the fee not paid

within such five-day period shall accrue interest at the rate of 1.5% per month.

12. Bottom Line rendered services to the Celebrity Entities from its offices in Florida.
Case 1:25-cv-20720-RKA Document 1 Entered on FLSD Docket 02/16/2025 Page 4 of 6

13. After benefitting from Bottom Line’s services, the Celebrity Entities submitted

various ERC claims and were granted ERC refunds of at least $2,296,960.17. Additional monies

may be owed pursuant to the Agreement.

14. Pursuant to Section D of the Agreement, the Celebrity Entities are obligated to pay

Bottom Line its contractually agreed-to fee (the “Earned Fee”).

15. The Earned Fee was to be paid to Bottom Line in Florida.

16. Pursuant to Section D of the Agreement, the Celebrity Entities are obligated to pay

interest at a rate of 1.5% per month for any fee owed pursuant to Section D of the Agreement not

paid within five (5) days of the Celebrity Entities receiving such funds (the “Interest”).

17. Pursuant to Section I of the Agreement, Bottom Line is entitled to receive its

reasonable attorneys’ fees and expenses incurred in connection with bringing this action.

18. Despite Bottom Line demanding the Celebrity Entities to pay the Earned Fee, the

Celebrity Entities have refused to make any payment.

19. Bottom Line retained the undersigned law firm to represent it in this action and is

obligated to pay a reasonable fee for its services.

20. Any and all conditions precedent to the filing of this action have been performed,

have occurred, have been excused and/or have been waived.

COUNT I - BREACH OF CONTRACT
(Against All Defendants)

21. Bottom Line incorporates paragraphs 1 through 20 above as though fully set forth

herein.

22. The Agreement is a valid and enforceable agreement.

23. The Celebrity Entities have breached the Agreement by failing to pay any fee to

Bottom Line as required by the Agreement.
Case 1:25-cv-20720-RKA Document 1 Entered on FLSD Docket 02/16/2025 Page 5 of 6

24. Bottom Line has been damaged as a result of the Celebrity Entities’ material breach

of the Agreement.

WHEREFORE, Plaintiff BOTTOM LINE CONCEPTS LLC demands judgment against

Defendants, CELEBRITY MOTOR CARS, LLC, CELEBRITY OF SPRINGFIELD, LCC,

CELEBRITY AUTO OF WESTCHESTER, LLC, and CELEBRITY ITALIANO AUTO GROUP,

LLC, for damages, prejudgment interest (as provided for in the Agreement), post judgment

interest, attorney’s fees, costs, and for such other relief this Court may deem just and proper.

COUNT II – UNJUST ENRICHMENT
(Against All Defendants – Pled in the Alternative)

25. Bottom Line incorporates paragraphs 1 through 20 above as though fully set forth

herein.

26. Bottom Line conferred a benefit on Defendants by providing ERC services.

27. If not for Bottom Line’s services and the benefit it conferred upon Defendants,

Defendants would not have received ERC-related refunds from the IRS.

28. Defendants were aware of the benefit conferred upon it by Bottom Line and

voluntarily accepted the same.

29. Defendants’ retention of the benefit would be unjust absent Defendants paying

Bottom Line its fees for the consulting services.

WHEREFORE, Plaintiff BOTTOM LINE CONCEPTS LLC demands judgment against

Defendants, CELEBRITY MOTOR CARS, LLC, CELEBRITY OF SPRINGFIELD, LCC,

CELEBRITY AUTO OF WESTCHESTER, LLC, and CELEBRITY ITALIANO AUTO GROUP,

LLC, for damages, prejudgment interest, post judgment interest, attorney’s fees, costs, and for

such other relief this Court may deem just and proper.

February 16, 2025
Case 1:25-cv-20720-RKA Document 1 Entered on FLSD Docket 02/16/2025 Page 6 of 6

Respectfully submitted,

MARK MIGDAL & HAYDEN
80 S.W. 8th Street, Suite 1999
Miami, Florida 33130
Telephone: (305) 374-0440

By: s/ Yaniv Adar
Yaniv Adar, Esq.
Florida Bar No. 63804
yaniv@markmigdal.com
eservice@markmigdal.com

Counsel for Plaintiff Bottom Line
Concepts, LLC

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