JTH Tax LLC d/b/a Liberty Tax Service v. Irving

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND JTH TAX LLC d/b/a LIBERTY TAX SERVICE , * Plaintiffs, * Civil Action No. RDB-21-3000 v. * MICHAEL IRVING , * Defendants. * * * * * * * * * * * * * MEMORANDUM OPINION Plaintiffs JTH Tax LLC d/b/a Liberty Tax Service (“Liberty Tax”) and Siempretax+ LLC (“Siempre”) are franchisors of income tax preparation centers. (ECF No. 1.) In facilitating the development of franchises, the Plaintiffs extend certain loans by promissory notes to potential franchisees and investors. Id. Defendant Michael Irving operated some eleven Liberty Tax…