Liquidating Trustee's Motion to Compel — In re Express Grain Terminals, LLC

Summary

A Motion to Compel filed October 23, 2023 as Doc 3331 by Heather Williams, Liquidating Trustee for Express Grain Terminals, LLC, in Case No. 21-11832-SDM in the United States Bankruptcy Court for the Northern District of Mississippi. The motion asks the Court to compel the Internal Revenue Service to comply with the Amended Agreed Order [DK #3306] entered September 19, 2023, which required the IRS to send the ERTC payments to the Liquidating Trustee. It states that the ERTC claim was submitted to the IRS on October 28, 2022 and that the payments had not been received as of October 13, 2023. The Liquidating Trustee asks for full payment no later than November 2, 2023, plus attorneys' fees and expenses.

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Case 21-11832-SDM Doc 3331 Filed 10/23/23 Entered 10/23/23 15:08:01 Desc Main
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IN THE UNITED STATES BANKRUPTCY COURT
NORTHERN DISTRICT OF MISSISSIPPI

IN RE: EXPRESS GRAIN TERMINALS, LLC! CHAPTER 11
Debtor CASE NO. 21-11832-SDM

MOTION TO COMPEL

COMES NOW, Heather Williams (the “Liquidating Trustee”), the Liquidating
Trustee for Express Grain Terminals, LLC (the “Debtor”), and brings this Motion to
Compel (the “Motion”) the immediate compliance of the United States of America-
Internal Revenue Service (the “IRS”) with the terms of the Amended Agreed Order [DK
#3306] entered by this Court on September 19, 2023, and for cause would show as
follows, to-wit:

1. On September 19, 2023, this Court entered an Amended Agreed Order
[DK #3306] requiring the IRS to send the referenced ERTC payments to the Liquidating
Trustee on behalf of the Debtor. The Liquidating Trustee has complied with all terms of
the Amended Agreed Order and the requests of the IRS. As of Friday, October 13, 2023,
the ERTC payments have not been received by the Liquidating Trustee. The ERTC claim

was submitted to the IRS on October 28, 2022. There is no good reason for this

continuing delay and the full payment as ordered should be immediately delivered to the
Liquidating Trustee. The Liquidating Trustee requests that this Court order that full
payment must be in the hands of the Trustee no later than November 2, 2023.

2. There is an excellent possibility that the government will “shut down” in
the month of November of this year. The IRS has already had well over a month to get

the funds into the hands of the Liquidating Trustee. And it was the IRS who insisted on

' Jointly administered with Jn re Express Biodiesel, LLC, Case No. 21-11834-SDM and Jn re Express
Processing, Case No. 21-11835-SDM.
Case 21-11832-SDM Doc 3331 Filed 10/23/23 Entered 10/23/23 15:08:01 Desc Main
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mailing the funds to the Liquidating Trustee by ordinary check, as opposed to a wire
transfer or overnighting the funds to the Liquidating Trustee or her counsel.

3. There is simply no excuse for this foot dragging, no justification for it and
the Court should specifically enforce its September 19, 2023, Amended Agreed Order.
The Liquidating Trustee seeks the Court’s assistance in requiring this get done,
immediately.

WHEREFORE, PREMISES CONSIDERED, the Liquidating Trustee requests
that this Court order the IRS to immediately remit full payment of the ERTC funds to the
Liquidating Trustee no later than November 2, 2023, award her all attorneys’ fees and
expenses incurred and grant such other relief as is necessary under the circumstances.

The Liquidating Trustee prays for general relief.
THIS, the 2 5 day of October, 2023.
Respectfully submitted,

HEATHER WILLIAMS, THE LIQUIDATING
TRUSTEE FOR EXPRESS GRAIN TERMINALS,
LLC

By Her Attorneys,

LAW ee OF CRAIG M. GENO, PLLC

/

/

{

Craig M.. Geno

OF COUNSEL:

Craig M. Geno; MSB No. 4793

LAW OFFICES OF CRAIG M. GENO, PLLC
587 Highland Colony Parkway

Ridgeland, MS 39157

601-427-0048 - Telephone

601-427-0050 — Facsimile
cmgeno@cmgenolaw.com
Case 21-11832-SDM Doc 3331 Filed 10/23/23 Entered 10/23/23 15:08:01 Desc Main
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CERTIFICATE OF SERVICE

I, Craig M. Geno, do hereby certify that I have caused to be served this date, via

electronic filing transmission, a true and correct copy of the above and foregoing to the
following:

Abigail M. Marbury, Esq.
Office of the United States Trustee
abigail.m.marbury@usdoj.gov

Samuel D. Wright, Esq.
samuel.wright@usdoj.gov

THIS, the o> 3 bd) day of October, yo

Craig M. Gend


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