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Title Jeffrey Delong, et al. v. Taxmasters

August 24, 2011

TITLE JEFFREY DELONG, ET AL.
v.
TAXMASTERS, INC., ET AL.



O

CIVIL MINUTES

Present: The Honorable Otis D. Wright II, United States District Judge

Sheila English Not reported

Deputy Clerk Court Reporter / Recorder Tape No.

Attorneys Present for Plaintiffs: Attorneys Present for Defendants:

Not present Not present

Proceedings (In

Chambers):

ORDER GRANTING in Part and DENYING in Part

Defendants's Motion to Dismiss Plaintiffs's Second Amended Complaint. (Dkt. No. 19.)

INTRODUCTION

Currently before the Court is Defendants TaxMasters, Inc. and TMIRS Enterprises,

(collectively "Defendants"), Motion to Dismiss Plaintiffs Jeffery Delong and Dennis Holmes's Second Amended Complaint ("SAC"), pursuant to Federal Rule of Civil Procedure 12(b)(6). In particular, the Motion seeks to dismiss only claims three through seven of the

Plaintiffs have since filed an Opposition. Having carefully considered all the papers both in support of and in opposition to the instant Motion, the Court deems the matter appropriate for decision without oral argument. See Fed. R. Civ. P. 78; L.R. 7-15. For the following reasons, Defendants' Motion to Dismiss is GRANTED in PART and DENIED in PART.

FACTUAL AND PROCEDURAL BACKGROUND

Jeffery Delong ("Delong") and Dennis Holmes ("Holmes") (collectively "Plaintiffs") were customers of TaxMasters, Inc. ("TaxMasters"), a company that performs tax relief services for individuals with federal and state tax debt problems and liabilities. (SAC ΒΆΒΆ 6, 14.) TaxMasters does not have any "brick and mortar" stores, but relies upon potential customers to call its telephone number ...


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