Jury Verdict: Guilty of Unjust Enrichment
On March 24, 2024, an Anne Arundel County jury found Strategic Tax Planning, owned by Glen Frost, liable on three counts of unjust enrichment and breach of contract. The company was ordered to pay $683,943 in damages to three plaintiffs who had referred clients to the firm with the understanding they would receive commissions.
"Text messages showed Frost offered a cut of the company's fees. The defendants argued they didn't sign contracts and weren't subject to the Maryland Wage Protection and Collection Law." - Court Records
The Broken Promises
The plaintiffs helped Strategic Tax Planning recruit clients seeking the Employment Retention Credit, a federal tax refund available to businesses affected by the COVID-19 pandemic. Despite clear evidence of agreements (including text messages) to pay commissions, Frost's firm failed to honor these commitments.
Plaintiffs' Argument:
- Clear agreements existed via text messages
- Work was completed as promised
- Commissions were "constantly changing" and never paid
Defense's Failed Arguments:
- Claimed no signed contracts existed
- Argued Maryland wage laws didn't apply
- Tried to vacate verdict on technicalities
Attempts to Avoid Responsibility
After the verdict, Frost, his firm, and former Frost Law partner Eli Noff filed a joint motion to partially vacate the verdict on April 4, arguing technicalities about how the verdict sheet was written. This attempt to avoid responsibility was unsuccessful, and the accounting company paid the fines on April 2.
The legal battle revealed a pattern of broken promises and unjust enrichment.