Application by Trustee to Employ and Appoint EZ-ERC — In re Wind Down TV LLC (Northern District of Florida)

Summary

An Application by Trustee to Employ and Appoint EZ-ERC, an Employee Retention Credit Advisory Firm on Contingency Fee Basis, filed October 20, 2023 as Doc 680 in the Chapter 7 case of Wind Down TV LLC, Case No. 22-40087-KKS, in the United States Bankruptcy Court for the Northern District of Florida. Trustee Mary W. Colon asks to employ EZ-ERC, LLC to evaluate ERC eligibility, analyze payroll data, prepare and submit Form 941-X and provide IRS audit support. The application states that EZ-ERC believes the Debtor may qualify for tax credits during certain quarters under either the "substantial decline in gross receipts" or the "full or partial suspension of operations" test. EZ-ERC, LLC would recover 12.5% of any monies recovered by the estate and receive no fee if there is no recovery. An affidavit dated October 11, 2023 is attached as Exhibit A.

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UNITED STATES BANKRUPTCY COURT
NORTHERN DISTRICT OF FLORIDA
TALLAHASSEE DIVISION

IN RE: CASE NO. 22-40087-KKS
CHAPTER 7
Wind Down TV LLC,

Debtor.
/

APPLICATION BY TRUSTEE TO EMPLOY AND
APPOINT EZ-ERC, AN EMPLOYEE RETENTION CREDIT
ADVISORY FIRM ON CONTINGENCY FEE BASIS

Mary W. Colon ("Trustee"), Trustee of the bankruptcy estate of
the above-named debtor, pursuant to Rule 2014, FRBP, applies to the
Court for entry of an order approving Application by Trustee to Employ
and Appoint on a Contingency Fee Basis to investigate and apply for
Employee Retention Credit (“ERC”), as grounds for this motion,
represents:

1. Mary W. Coldén is duly qualified, appointed and is now
acting as the Trustee in the referenced case.

2. The Trustee files this application pursuant to Bankruptcy
Code §327 and Rule 2014, Federal Rules of Bankruptcy Procedure.

The Trustee wishes to employ the professional service firm of EZ-ERC,
Case 22-40087-KKS Doc 680 Filed 10/20/23 Page 2 of 11

LLC to advise regarding the Employee Retention Credit ("ERC")
program, which is a refundable tax credit program for businesses from
the IRS. ERC was initially passed under the CARES Act, the
substantial COVID-19 government stimulus bill, to reward business
owners for retaining employees throughout the COVID-19 pandemic.
EZ-ERC employs CPAs and attorneys to assist in applying for ERC
payroll tax credits, and is highly experienced in assisting businesses
with the ERC Program.

3. The Trustee has selected EZ-ERC, LLC because its
professionals and CPA's are experienced in matters of the character
and type of the above referenced case, and the Trustee believes that
EZ-ERC, LLC, is well qualified to represent the Trustee in this
proceeding.

4. The professional services to be rendered by the
accountants for the Trustee are:

a. Evaluate the business’ ERC eligibility;
b. | Analyze payroll data to determine Eligible Wages
during the period in which the business qualifies as

an Eligible Employer;

Page 2 of 9
c. Provide documents and summarize conclusions
found through the analysis as well as provide audit-
ready Employee Wate & Health Summary reports;

d. Prepare and submit Form 941-X;

e. Provide IRS audit support in connection with the
return and reports;

f. Assist in preparation of Employment Application in
the Bankruptcy Case and attendance at the hearing,
if necessary.

5. Based upon EZ-ERC's preliminary discussion regarding
the Debtor's operations during the pandemic, EZ-ERC believes that
the Debtor may qualify for tax credits during certain quarters based
upon either the "substantial decline in gross receipts" or the “full or
partial suspension of operations” test. EZ-ERC would handle the
application process on behalf of the bankruptcy estate, for ERC tax
credits.

6. The Trustee seeks to employ EZ-ERC, LLC, under a
contingency fee basis because of the nature and extent of accounting

services required by the bankruptcy estate. The services specified

Page 3 of 9
Case 22-40087-KKS Doc680 Filed 10/20/23 Page 4 of 11

above will be provided by the partners and professionals of EZ-ERC,
LLC on a contingency fee basis. EZ-ERC, LLC will recover 12.5% of
any monies recovered by the estate as a result of it’s Form 941-X filing
and Employee Retention Credit. EX-ERC will not receive a fee if there
is no recovery for the estate.

6. EZ-ERC, LLC, represents no interest adverse to the Trustee
or to the bankruptcy estate in matters upon which EZ-ERC, LLC, is to
be engaged. The employment of EZ-ERC, LLC, will be in the best
interest of the bankruptcy estate.

7. — Applicant has not had prior professional dealings with EZ-
ERC, LLC. To the best of applicant’s knowledge, information and
belief, the professionals have no other connections with any creditors,
parties in interest or the U.S. Trustee which would be adverse to the
Debtor or the estate.

8. An affidavit is attached to this application to employ as
Exhibit “A”.

WHEREFORE, Mary W. Coldn, the Trustee of the bankruptcy

estate of the above-named debtor, applies to the Court for entry of an

Page 4 of 9
Case 22-40087-KKS Doc680 Filed 10/20/23 Page 5of11

order appointing EZ-ERC, LLC as an Employee Retention Credit

Advisory Firm, under a contingency fee basis.

RESPECTFULLY SUBMITTED this October 20, 2023.

/siMary W. Colén
MARY W. COLON

Chapter 7 Trustee

Florida Bar No. 0184012
Post Office Box 14596
Tallahassee, FL 32317
Phone: (850) 241-0144
Facsimile: (850) 702-0735
trustee@marycolon.com

CERTIFICATE OF SERVICE

| hereby certify a true and correct copy of the foregoing was furnished
by the means identified below on those parties identified below this
October 20, 2023.

The following parties were served a copy of this pleading by CM/ECF
Service.

Robert C. Bruner — rbruner@brunerwright.com,
melanie@brunerwright.com;twright@brunerwright.com;laura@bru
nerwright.com;skelley@brunerwright.com

Mary W. Colon _ trustee@marycolon.com,
Eric Christopher

Daucher _ eric.daucher@nortonrosefulbright.com
JasonH. Egan jason.h.egan@usdoj.gov,
charles.edwards@usdoj.gov

Brian Hockett bhockett@thompsoncoburn.com
John B. Hutton —huttonj@gtlaw.com,
perezan@gtlaw.com;miaecfbky@gtlaw.com;

Page 5 of 9
Case 22-40087-KKS Doc 680 Filed 10/20/23 Page 7 of 11

« United States Trustee USTPRegion21.TL.ECF@usdoj.gov

« Francisco
Vazquez __francisco.vazquez@nortonrosefulbright.com

« Steven Walsh swalsh@beneschlaw.com,

« Joshua Walters josh@manausalaw.com

« Byron Wright — twright@brunerwright.com,

nerwright.

The following parties were mailed a copy of this pleading by first class
mail with postage prepaid.

Ankura Capital Advisors, LLC
485 Lexington Avenue, 10th Floor
New York, NY 10017

Ankura Consulting Group, LLC
485 Lexington Avenue

10th Floor

New York, NY 10017

Benesch, Friedlander, Coplan & Aronoff, LLP
Benesch, Friedlander, Copan & Aronoff LL

1313 North Market Street, Suite 1201

Suite 1201

Wilmington, DE 19801-1611

Joshua Cobb

240 E 5th St.

Apt 208

Saint Paul, MN 55101

Ferri Lighting Design & Associates, Inc.
320 West 49th Street, #3FW
New York, NY 10019

Page 7 of 9
Case 22-40087-KKS Doc 680 Filed 10/20/23

Elisa Gill
5174 Brawner Place
Alexandria, VA 22304

KapilaMukamal, LLP
1000 S. Federal Highway, Ste. 200
Fort Lauderdale, FL 33316

Moecker Auctions, Inc.
1885 Marina Mile Blvd., Suite 103
Fort Lauderdale, FL 33315

Barry E. Mukamal
1000 S. Federal Highway, Ste. 200
Fort Lauderdale, FL 33316

Gordon Peppars
9038 Dolce Brezza Street
Las Vegas, NV 89166

PricewaterhouseCoopers, LLP
76 South Laura Street

Suite 2100

Jacksonville, FL 32202-3421

Stretto, Inc.
410 Exchange, Ste. 100
Irvine, CA 92602

Julius Watts
4913 Wellman Way
Norman, OK 73072

Gary and Marjorie Wordlaw

1270 Fleming St., Apt. 607
Granger, IN 46530

Page 8 of 9

Page 8 of 11
Case 22-40087-KKS Doc 680 Filed 10/20/23 Page 10 of 11

IN RE:

UNITED STATES BANKRUPTCY COURT
NORTHERN DISTRICT OF FLORIDA
TALLAHASSEE DIVISION

CASE NO. 22-40087-KKS

Wind Down TV LLC, CHAPTER 7

Debtor.
/

AFFIDAVIT

The undersigned hereby makes solemn oath:

1.

That | am over the age of 18 and have personal knowledge
of the statements herein.

| am an employee of EZ-ERC which has offices at 608 SW
4" Avenue, Fort Lauderdale, FL 33315.

Neither | nor any member of EZ-ERC have any contacts or
business dealings with the Debtor or with any officers of the
Debtor. We have no professional dealings with Mary W.
Colén, Trustee. To the best of my knowledge, we have no
connections with any creditors, parties in interest, or the
U.S. Trustee which would be adverse to the Debtor or to this

Estate in the matters upon which we are to be engaged for
Case 22-40087-KKS Doc 680 Filed 10/20/23 Page 11 of 11

the Trustee. | am disinterested within the definition under
the Bankruptcy Code
| verify, under penalty of perjury under the laws of the State of Florida

and the United States of America, that the foregoing is true and correct

Ader Fische, on behalf of EZ-
ERC, LLC

DATED this October 11, 2023.

STATE OF FLORIDA
COUNTY OF Anioni- Dage

SWORN TO and subscribed before me by means of 4 physical
presence or UO online onotarization, this Wis day of
Ochbe , 2023, by Adom Fiscke- who is personally
known to me and who DID take an oath.

ie —
NO

L)

Expires 5/4/2027 Printe dor Stamped Name

~——~ of Notary Public

Notary Pub


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