Case Management Summary, In re ERC Repair LLC

Summary

The Chapter 11 Case Management Summary of debtor ERC Repair LLC, Case No. 6:25-bk-06126-LVV, filed October 1, 2025 (Doc 7), in the U.S. Bankruptcy Court for the Middle District of Florida, Orlando Division. It states that the debtor filed its voluntary petition on September 26, 2025, corrects past employee retention tax credit (ERTC) submissions and is owned at 100% by Jason Birkett. It cites an arbitration demand by AIYH & Hilton East alleging $718,278.07 is owed, which the debtor disputes, and an action and arbitration demand by ERC Marketing, LLC. It reports approximately $3,915,078.00 in gross income for 2024, $592,442.00 owed to the Florida Department of Revenue as potential priority tax claims and approximately $1,413,345.19 in its bank account. Justin M. Luna signed for the debtor.

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Case 6:25-bk-06126-LVV Doc 7 Filed 10/01/25 Page 1 of 5

UNITED STATES BANKRUPTCY COURT
MIDDLE DISTRICT OF FLORIDA
ORLANDO DIVISION

In re:
CASE NO. 6:25-bk-06126-LVV
ERC REPAIR LLC, CHAPTER 11
Subchapter V Election

Debtor.
__________________________________________/

CASE MANAGEMENT SUMMARY

ERC REPAIR LLC (“Debtor”), by and through its undersigned counsel, and pursuant to

Administrative Order FLMB 2009-1 and Local Rule 2081-1(b), hereby files its Chapter 11 Case

Management Summary and states as follows:

1. On September 26, 2025 (the “Petition Date”), Debtor filed its voluntary petition for

relief under Chapter 11 of Title 11 of the United States Code (the “Bankruptcy Code”). Debtor

continues to operate its business and manage its assets as a debtor-in-possession in accordance with

its duties and responsibilities under the Bankruptcy Code.

Description of the Debtor’s Business

2. The Debtor was formed on March 6, 2024 with its principal place of business located

at 5971 Brick Court, 2011, Winter Park, Florida 32792 where it rents its office space. The Debtor

repairs, reviews and corrects past employee retention tax credit (“ERTC”) submitted by their clients

to ensure accuracy, compliance and protection from IRS penalties.

3. The Debtor is owned at 100% by Mr. Jason Birkett (“Mr. Birkett”), who is the

Debtor’s sole managing member.

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Case 6:25-bk-06126-LVV Doc 7 Filed 10/01/25 Page 2 of 5

Reasons for Filing Bankruptcy

4. Over the last 2 years, the Debtor has been engaged in contentious litigation with at

least two different parties. First, “AIYH & Hilton East” (no legal name ever disclosed) filed an

arbitration demand against the Debtor for breach of contract alleging they are owed the sum of

$718,278.07. The Debtor disputes this claim in its entirety.

5. Second, ERC Marketing, LLC recently filed an action seeking an injunction and a

receiver against the Debtor and an entity known as Clear ERC, LLC. ERC Marketing, LLC also

filed an arbitration demand against the Debtor and Clear ERC, LLC seeking unknown amounts

against both companies. The ownership of Clear ERC, LLC is disputed, but ERC Marketing asserts

it is a 50% owner of that company with the other 50% owner being Jason Birkett. Upon information

and belief, ERC Marketing, LLC is owned by Alan Garfinkel and Scott Broomfield but do not

appear as the owners of this company until December 2024.

6. Additionally, ongoing tax issues and cash flow payments have created additional

uncertainty over the Debtor’s financial future. To avoid the tremendous uncertainty related to these

litigation claims and limit the litigation costs associated with such claims and their impact on the

Debtor’s operations, the Debtor filed the instant proceeding.

Debtor’s Revenue Statistics

7. The Debtor generated approximately $3,915,078.00 in gross income in 2024. The

Debtor has generated approximately $1,819,852.95 in gross income in 2025.

Membership Interests in Debtor and the Debtor’s Officers

8. The Debtor is owned at 100% by Mr. Jason Birkett (“Mr. Birkett”), who is the

managing member. Mr. Birkett receives no compensation from the Debtor.

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Case 6:25-bk-06126-LVV Doc 7 Filed 10/01/25 Page 3 of 5

Amounts Owed to Various Classes of Creditors

9. As of the Petition Date, Debtor believes there are not any secured claims. The Debtor

also believes that it owes $592,442.00 to the Florida Department of Revenue as potential priority tax

claims. The Debtor also owes its trade creditors for commissions payable in excess of $957,754.11.

The Debtor also has unknown debt from the disputed litigation claimants.

General Description and Approximate Value of Debtor’s Assets

10. The Debtor has approximately $1,413,345.19 in its bank account.

11. The Debtor has approximately $1,513,281.76 in accounts receivable and $62,229.10

in advanced commissions.

Number of Employees and Amounts Owed

12. As of the Petition Date, the Debtor employes two (2) 1099 independent contractors to

assist with its operations, marketing and procurement of sales.

Strategic Objectives in Chapter 11 Proceeding

13. The Debtor shall propose a 100% plan. It plans to reconcile the claims against it

through the claims process, seeking substantive consolidation of another entity and paying allowed

claimholders over time in full.

Anticipated Emergency Relief to be requested within 14 days from the Petition Date

14. None

RESPECTFULLY SUBMITTED this 1st day of October 2025.

/s/ Justin M. Luna
Justin M. Luna, Esq.
Florida Bar No. 0037131
LATHAM, LUNA, EDEN & BEAUDINE, LLP
Bknotice1@lathamluna.com
201 S. Orange Ave., Suite 1400
Orlando, Florida 32801

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Case 6:25-bk-06126-LVV Doc 7 Filed 10/01/25 Page 4 of 5

Telephone: 407-481-5800
Facsimile: 407-481-5801
Attorneys for Debtor

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Case 6:25-bk-06126-LVV Doc 7 Filed 10/01/25 Page 5 of 5

UNITED STATES BANKRUPTCY COURT
MIDDLE DISTRICT OF FLORIDA
ORLANDO DIVISION

In re:
CASE NO. 6:25-bk-06126-LVV
ERC REPAIR LLC, CHAPTER 11
Subchapter V Election

Debtor.
__________________________________________/

CERTIFICATE OF SERVICE

I HEREBY CERTIFY that a true copy of the forgoing has been furnished either
electronically or by U.S. First Class, postage prepaid mail to: ERC Repair LLC, 15971 Brick Ct.,
Suite 2011, Winter Park, Florida 32792; all parties entitled to receive electronic noticing via
CM/ECF; the twenty largest unsecured creditors as shown on the matrix attached to the original of
this pleading filed with the Court; and the U.S. Trustee, 400 W. Washington Street, Suite 1100,
Orlando, Florida 32801; this 1st day of October 2025.

/s/ Justin M. Luna
Justin M. Luna, Esq.

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