JTH Tax, LLC v. Samb et al

UNITED STATES DISTRICT COURT
SOUTHERN DISTRICT OF OHIO
WESTERN DIVISION AT DAYTON
JTH TAX, LLC
doing business as
LIBERTY TAX SERVICE,
Plaintiff, 	Case No. 3:24-cv-102
vs.
ABDOU SAMB, et al., 	District Judge Michael J. Newman
Magistrate Judge Caroline H. Gentry
Defendants.
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ORDER: (1) ADOPTING THE REPORT AND RECOMMENDATION OF THE
MAGISTRATE JUDGE (Doc. No. 46); (2) GRANTING IN PART AND DENYING IN
PART PLAINTIFF’S MOTION FOR CIVIL CONTEMPT AND CONTEMPT
SANCTIONS (Doc. No. 18); (3) FINDING DEFENDANTS IN CONTEMPT FOR
FAILING TO COMPLY WITH THIS COURT’S ORDERS; (4) SANCTIONING
DEFENDANTS AND REQUIRING DEFENDANTS TO PAY PLAINTIFF’S
ATTORNEYS’ FEES AND COSTS IN THE AMOUNT OF $31,022.03; (5)
SANCTIONING DEFENDANTS, REQUIRING DISGORGEMENT OF DEFENDANTS’
PROFITS, AND REQUIRING DEFENDANTS TO PROVIDE, BY FEBRUARY 27, 2026,
AN IMMEDIATE ACCOUNTING OF ALL TRANSACTIONS RELATING TO
PREPARING OR ELECTRONICALLY FILING INCOME TAX RETURNS, OR
OFFERING FINANCIAL PRODUCTS, THAT THEY PERFORMED FROM APRIL 9,
2024 THROUGH PRESENT; (6) ADVISING PLAINTIFF THAT, IF IT HAS INCURRED
ADDITIONAL ATTORNEYS’ FEES AND COSTS AFTER OCTOBER 30, 2025 IN
FILING ITS MOTION, IT HAS UNTIL FEBRUARY 27, 2026 TO FILE AN AFFIDAVIT
AS TO THE UPDATED ATTORNEYS’ FEES AND COSTS; AND (7) CLARIFYING
THAT CHALLENGES TO THESE UPDATED FEE/COST REQUESTS ARE DUE BY
MARCH 11, 2026
______________________________________________________________________________
The Court has reviewed the Report and Recommendation of Magistrate Judge Caroline H.
Gentry (Doc. No. 46), to whom this case was referred pursuant to 28 U.S.C. § 636(b). The parties
have not filed objections to the Report and Recommendation and the time for doing so under Fed.
R. Civ. P. 72(b) has expired. Upon careful review of the foregoing, the Court determines that the
Report and Recommendation should be adopted. Accordingly, the Court: (1) ADOPTS the Report
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and Recommendation of the Magistrate Judge (Doc. No. 46) in its entirety; (2) GRANTS IN
PART AND DENIES IN PART Plaintiff’s motion for civil contempt and contempt sanctions
(Doc. No. 18); (3) ORDERS that Defendants be held in contempt for failing to comply with this
Court’s Orders; (4) ORDERS sanctions in the form of attorneys’ fees and disgorgement of
Defendants’ profits; and (5) ORDERS Defendants to provide, by February 27, 2026, an
immediate accounting of all transactions relating to preparing or electronically filing income tax
returns, or offering financial products, that they performed from April 9, 2024, the effective date
of the Court’s temporary restraining order (Doc. No. 10) through the date of this Order. If Plaintiff
seeks to challenge Defendants’ accounting, it must do so by March 11, 2026.
Plaintiff advised the Court that in filing its motion for civil contempt and contempt
sanctions, it incurred $28,290.04 in attorneys’ fees and $2,731.99 in costs through October 30,
2025. See Doc. No. 47-1 at PageID 533-34; Doc. No. 47-3. Accordingly, the Court AWARDS
Plaintiff $31,022.03 in attorneys’ fees and costs. 	Plaintiff is ADVISED that, if it has incurred
additional attorneys’ fees and costs after October 30, 2025 in filing its motion for civil contempt
and contempt sanctions, or in complying with this Order, it has until February 27, 2026 to file an
affidavit documenting its updated attorneys’ fees and costs. 	In the event Plaintiff submits an
affidavit documenting additional attorney fees and costs that Plaintiff incurred after October 30,
2025, Defendants’ challenge, if any, to the amount of Plaintiff’s additional fees and costs is due
by March 11, 2026.
IT IS SO ORDERED.
February 6, 2026 	s/Michael J. Newman
Hon. Michael J. Newman
United States District Judge
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