ERC Specialists, LLC v. Schoolmates, NFP

CourtDistrict Court, D. Utah
DecidedAugust 26, 2025
Docket2:24-cv-00727
StatusUnknown

This text of ERC Specialists, LLC v. Schoolmates, NFP (ERC Specialists, LLC v. Schoolmates, NFP) is published on Counsel Stack Legal Research, covering District Court, D. Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
ERC Specialists, LLC v. Schoolmates, NFP, (D. Utah 2025).

Opinion

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF UTAH CENTRAL DIVISION

ERC SPECIALISTS, a Utah limited liability MEMORANDUM DECISION AND company, ORDER GRANTING MOTION TO DISMISS FOR LACK OF PERSONAL Plaintiff, JURISDICTION (DOC. NO. 9) AND DISMISSING ACTION WITHOUT v. PREJUDICE

SCHOOLMATES, NFP, Case No. 2:24-cv-00727

Defendant. Magistrate Judge Daphne A. Oberg

ERC Specialists brought this action against Schoolmates, NFP in Utah state court, asserting claims for breach of contract and unjust enrichment.1 After removing the case to federal court,2 Schoolmates filed a motion to dismiss the case for lack of personal jurisdiction and improper venue.3 The court heard oral argument on June 3, 2025.4 Because ERC Specialists fails to establish this court’s personal jurisdiction over Schoolmates, Schoolmates’ motion is granted and the case is dismissed without prejudice.

1 (See Compl., Doc. No. 2-2.) 2 (See Notice of Removal, Doc. No. 2.) 3 (Mot. to Dismiss for Lack of Personal Jurisdiction and Improper Venue or, in the Alternative, Transfer Proceedings (Mot.), Doc. No. 9.) In the alternative, Schoolmates requests the case be transferred to the Northern District of Illinois pursuant to 28 U.S.C. § 1406, the statute permitting transfer to cure improper venue. (Id. at 7–8.) 4 (See Doc. No. 35.) BACKGROUND ERC Specialists is a Utah company which assists customers in applying for the employee retention tax credit.5 Schoolmates is a nonprofit corporation organized under the laws of Illinois, whose sole business is to manage a charter school located in Chicago, Illinois.6 The parties dispute which company first initiated contact with the other. According to ERC Specialists, some of its customers request services by completing an application on its website, while others are referred through an “affiliate program.”7 ERC Specialists asserts that according to its records, “Schoolmates found and reached out to ERC Specialists directly through [its] website.”8 Schoolmates, on the other hand,

contends it was “solicited by representatives of ERC Specialists who were located in New Jersey and Texas.”9 Schoolmates claims it did not “discover or ever reach out to ERC Specialists directly through ERC Specialists[’] website.”10

5 (Compl. ¶ 8, Doc. No. 2-2.) The employee retention tax credit is a refundable tax credit for certain eligible businesses and organizations affected by the COVID-19 pandemic. See Employee Retention Credit, Internal Revenue Serv., https://www.irs.gov/coronavirus/employee-retention-credit [https://perma.cc/A7G2- XFJJ]. 6 (Ex. A to Def.’s Resp. to Opp’n to Def.’s Mot. to Dismiss (Reply), Counter-Aff. of David Ireland (Ireland Aff.) ¶¶ 2–3, Doc. No. 23-1.) 7 (Ex. D to Opp’n to Def.’s Mot. to Dismiss (Opp’n), Aff. of Rocky Crofts (Crofts Aff.) ¶¶ 10–11, Doc. No. 15-4.) 8 (Id. ¶ 14.) 9 (Ex. A to Reply, Ireland Aff. ¶ 12, Doc. No. 23-1.) 10 (Id. ¶ 18.) Regardless of who initiated contact, ERC Specialists and Schoolmates ultimately entered into a contract for ERC Specialists to assist Schoolmates in applying for the employee retention tax credit.11 Under the contract, Schoolmates agreed to pay ERC Specialists fifteen percent of the tax credit issued.12 The contract contained a choice-of- law provision stating the agreement “will be governed and construed in all respects according to the laws of the State of Utah.”13 The contract also included an escrow agreement under which the parties agreed to deposit tax credit funds with another company, Elite Contract Service, LLC, as escrow agent.14 According to ERC Specialists, Schoolmates sent it “numerous documents . . . to include in its filing for the [c]redit.”15 ERC Specialists claims it performed its obligations

under the contract and Schoolmates received the tax credit, but Schoolmates refused to pay the amount owed under the contract.16 ERC Specialists then filed this action for breach of contract and unjust enrichment in Utah state court, and Schoolmates removed the case to this court.

11 (Compl. ¶¶ 3, 9, Doc. No. 2-2; Ex. A to Compl., Employee Retention Credit Services Agreement (Agreement), Doc. No. 2-2 at 8–17.) 12 (See Compl. ¶ 10, Doc. No. 2-2.) 13 (Ex. A to Compl., Agreement ¶ 14, Doc. No. 2-2 at 11.) 14 (Ex. A to Compl., Agreement Ex. A, Doc. No. 2-2 at 12–14.) 15 (Ex. D to Opp’n, Crofts Aff. ¶ 13, Doc. No. 15-4.) 16 (Compl. ¶¶ 9, 11, 19–20, Doc. No. 2-2.) LEGAL STANDARDS In disputes over personal jurisdiction, “the plaintiff has the burden of proving jurisdiction exists.”17 Where, as here, there has been no evidentiary hearing and the motion is decided based on affidavits and written materials, the plaintiff need only make a prima facie showing that jurisdiction exists.18 “The allegations in the complaint must be taken as true to the extent they are uncontroverted by the defendant’s affidavits.”19 “If the parties present conflicting affidavits, all factual disputes must be resolved in the plaintiff’s favor.”20 But “only the well [pleaded] facts of plaintiff’s complaint, as distinguished from mere conclusory allegations, must be accepted as true.”21

“The Due Process Clause of the Fourteenth Amendment constrains a State’s authority to bind a nonresident defendant to a judgment of its courts.”22 “The law of the forum state and constitutional due process limitations govern personal jurisdiction in federal court.”23 Because Utah’s long-arm statute extends jurisdiction “to the fullest extent” permitted by the Due Process Clause,24 the personal jurisdiction analysis is “a

17 Benton v. Cameco Corp., 375 F.3d 1070, 1074 (10th Cir. 2004) (citation omitted). 18 Wenz v. Memery Crystal, 55 F.3d 1503, 1505 (10th Cir. 1995). 19 Id. (citation omitted). 20 Id. 21 Id. 22 Walden v. Fiore, 571 U.S. 277, 283 (2014). 23 Old Republic Ins. Co. v. Cont’l Motors, Inc., 877 F.3d 895, 903 (10th Cir. 2017). 24 Utah Code Ann. § 78B-3-201(3). single due process inquiry.”25 “Due process requires both that the defendant purposefully established minimum contacts with the forum State and that the assertion of personal jurisdiction would comport with fair play and substantial justice.”26 An out- of-state defendant’s contacts with the forum state may give rise to either general or specific jurisdiction.27 But where neither party contends general jurisdiction exists in this case, only specific jurisdiction is addressed.28 “Specific jurisdiction means that a court may exercise jurisdiction over an out-of-state party only if the cause of action relates to the party’s contacts with the forum state.”29 It “calls for a two-step inquiry: (a) whether the plaintiff has shown that the

defendant has minimum contacts with the forum state; and, if so, (b) whether the defendant has presented a ‘compelling case that the presence of some other considerations would render jurisdiction unreasonable.’”30 “The minimum contacts test for specific jurisdiction encompasses two distinct requirements: first, that the out-of-state defendant must have purposefully directed its activities at residents of the forum state, and second, that the plaintiff’s injuries must

25 Old Republic, 877 F.3d at 903. 26 Id. (internal quotation marks omitted). 27 Id. 28 (See Mot. 2 n.1, Doc. No. 9 (arguing the complaint fails to allege facts supporting general jurisdiction); Opp’n 2, Doc. No. 15 (arguing only that specific jurisdiction exists). 29 Old Republic, 877 F.3d at 904. 30 Id. (quoting Burger King Corp. v.

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ERC Specialists, LLC v. Schoolmates, NFP, Counsel Stack Legal Research, https://law.counselstack.com/opinion/erc-specialists-llc-v-schoolmates-nfp-utd-2025.