Atlantic Specialty Insurance Company a/s/o Tau Technologies, LLC v. The United States of America

District Court, D. New Mexico·Decided July 22, 2026·No. 1:25-cv-00486·Unknown

Opinion

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW MEXICO

ATLANTIC SPECIALTY INSURANCE COMPANY a/s/o TAU TECHNOLOGIES, LLC,

Plaintiff,

v. Case No.: 1:25-cv-486 SCY/JMR

THE UNITED STATES OF AMERICA,

Defendant.

MEMORANDUM OPINION AND ORDER

After an overflowing toilet in a space leased by the Federal Aviation Administration (“FAA”) caused water damage to the unit below, Plaintiff Atlantic Specialty Insurance Company a/s/o Tau Technologies, LLC (“Atlantic”) filed this lawsuit. Defendant United States of America filed a Motion to Dismiss, alleging this Court lacks subject matter jurisdiction because Atlantic failed to exhaust its administrative remedies under the Federal Tort Claims Act (“FTCA”). Doc. 16. In the first count of its complaint, Atlantic asserts several claims for negligence. In the second count, Atlantic asserts a claim for trespass. Regarding the first count, the Court concludes that Atlantic’s Subrogation Letter provided the United States with adequate notice of its claim that the FAA negligently failed to operate, maintain, and/or repair the toilet. The Subrogation Letter did not, however, place the FAA on notice of Atlantic’s other negligence theories: (1) failure to retain contractors who would properly install, maintain, and/or repair the toilet; and (2) failure to properly train, supervise, and/or manage contractors, subcontractors, agents, servants, and employees in the proper use and operation of the toilet. Regarding the second count of Atlantic’s complaint, the Subrogation Letter sufficiently notified the FAA of Atlantic’s trespass claim. Thus, the Court concludes that Atlantic exhausted most, but not all, of its administrative remedies. Because the Court lacks jurisdiction over Atlantic’s unexhausted claims, the Court dismisses those claims. BACKGROUND1

This case arises from an overflowing toilet and the water damage that followed. Doc. 8 at 3, ¶¶ 10-12. The offending toilet was located in a space leased by the FAA, directly above the unit leased by Tau Technologies (“Tau”). Id. at 2, ¶¶ 6, 8-9. Water from the overflowing toilet caused over one hundred thousand dollars in damage to equipment in Tau’s facility. Id. at 3, ¶ 13; Doc. 16 at 1, Undisputed Material Facts (“UMF”) ¶ 1; Doc. 18 at 1-2. Tau subrogated its potential claims in connection with this incident to its insurer, Atlantic. Doc. 8 at 3, ¶ 12. On May 23, 2024, Atlantic sent the FAA a Subrogation Letter. Doc. 16 at 2, UMF ¶ 3; Doc. 18 at 2; Doc. 19-1. The Subrogation Letter explained that Atlantic insured Tau, which leased property located at 1601 Randolph Road SE, Albuquerque, New Mexico 87106, and that the FAA leased the space directly above Tau. Doc. 19-1 at 2. According to the Subrogation Letter, Tau observed water dripping from the ceiling of its facility on June 1, 2023.2 Id. Tau

immediately went upstairs to notify the FAA. Id. Tau and FAA personnel then searched for the source of the leak and discovered that the handle to a toilet in the FAA leased space was stuck in

1 The United States and Atlantic have submitted documents with their briefing that are a part of the underlying subrogation demand. Neither party objects to the Court’s consideration of these documents, and neither question any of the documents’ authenticity. As discussed further below, the Court agrees that under Rule 12(c) or 12(b)(1), it may consider these records. Consequently, the Court will not convert the United States’ motion to dismiss into one for summary judgment. The following facts are those set forth in the complaint, as well as those referred to in and attached to the parties’ briefing. See generally Montoya v. N.M. Dep’t of Workforce Sols., No. 14- cv-00360-JCH/SCY, 2015 WL 13662861 (D.N.M. July 1, 2015) (providing same).

2 The Subrogation Letter alleges that Tau observed water dripping from the ceiling on June 1, 2023. Doc. 19-1 at 2. Atlantic’s complaint alleges the water overflow happened on June 8, 2023. Doc. 8 at 2, ¶ 10. The one-week difference in date is immaterial to the present motion. the open position. Id. By that time, several inches of water had accumulated in the FAA’s leased space, and water continued leaking into Tau’s facility for several hours. Id. The Subrogation Letter stated that Tau submitted an insurance claim related to the loss and that Atlantic indemnified Tau in the amount of $152,593.63. Id. at 3. Atlantic demanded reimbursement from the FAA in that same amount. Id. Atlantic enclosed with the Subrogation Letter several

photographs of Tau’s damaged equipment, a summary of Tau’s calculated losses, records concerning lost revenues, bi-weekly revenues and billable hours, monthly profit-and-loss statements, payroll analyses, and internal cleanup labor schedules prepared by MDD Forensic Accountants. Id. at 4-6, 24-68. Atlantic also included photographs of the toilet, the inside of the toilet tank, water damage to the molding, and the door to the FAA’s leased unit. Id. at 7-12. Atlantic filed the complaint in this action on May 22, 2025. Doc. 1. The FAA denied Atlantic’s claim on June 4, 2025. Doc. 16, Ex. A-2. The United States filed the present motion to dismiss on January 7, 2026. Doc. 16; see also Docs. 18 & 19 (response and errata); Doc. 20 (reply).

APPLICABLE LAW

1. Motion for Judgment on the Pleadings

After filing an answer, the United States filed the present motion as a Rule 12(c) motion for judgment on the pleadings. Doc. 16 at 1. Rule 12(c) motions for judgment on the pleadings are traditionally reviewed under the Rule 12(b)(6) standard. Mock v. T.G. & Y. Stores Co., 971 F.2d 522, 528 (10th Cir. 1992). Parties, however, may file Rule 12(c) motions for various reasons, and the legal standard the court applies may depend on the purpose of the motion and issues the motion raises. See Swepi, LP v. Mora Cty., N.M., 81 F.Supp.3d 1075, 1146 (D.N.M. 2015); see also 5C Charles A. Wright & Arthur R. Miller, Federal Practice and Procedure § 1367 (3d ed.) (noting Rule 12(c) can serve as an “auxiliary or supplementary” device). For example, courts have applied the Rule 12(b)(1) standard to resolve Rule 12(c) motions that challenge the court’s subject matter jurisdiction. E.g., Doherty v. Bice, 101 F.4th 169 (2d Cir. 2024); Perelman v. Perelman, 919 F.Supp.2d 512 (E.D. Pa. 2013), aff’d, 793 F.3d 368 (3d Cir. 2015); Ponca Tribe of Indians of Okla. v. Cont’l Carbon Co., 439 F.Supp.2d 1171 (W.D. Okla.

2006); but see Atl. Richfield Co. v. Farm Credit Bank of Wichita, 226 F.3d 1138 (10th Cir. 2000) (where subject matter jurisdiction is not challenged, Rule 12(c) motion was treated under the 12(b)(6) standard). Because, as explained more fully below, the present motion challenges the Court’s subject matter jurisdiction, the Court will apply the Rule 12(b)(1) standard to the present motion. 2. Motion to Dismiss for Lack of Subject Matter Jurisdiction Rule 12(b)(1) motions to dismiss for lack of subject matter jurisdiction may either (1) facially attack the sufficiency of the complaint’s allegations as to subject matter jurisdiction or (2) challenge the facts upon which the subject matter jurisdiction is based. Ruiz v. McDonnell,

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Atlantic Specialty Insurance Company a/s/o Tau Technologies, LLC v. The United States of America, (D.N.M. 2026).

Atlantic Specialty Insurance Company a/s/o Tau Technologies, LLC v. The United States of America (Atlantic Specialty Insurance Company a/s/o Tau Technologies, LLC v. The United States of America) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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