Acquire Judgment Recovery Desk — For Financial Professionals

CPAs, Bookkeepers & Business Brokers — That Client Judgment May Not Be Worth Zero

You see your clients' financials more clearly than anyone. You know they're carrying old judgments at zero. You see the dissolved entities, the unpaid B2B receivables, the dormant judgment assets on the balance sheet.

Before your client writes off that judgment — for tax purposes, for balance-sheet cleanup, or for entity wind-down — refer it for review. It may have recoverable asset value that would otherwise be left on the table.

Professional referral desk — not a law firm. We do not provide tax, accounting, or legal advice.

Situations Financial Professionals Refer to Us

Client Has a Judgment Sitting on the Books at Zero Value

The CPA reviews the client's balance sheet and sees a civil money judgment — won years ago — carried at zero or near-zero value because the client assumes it's uncollectible. Before the client permanently writes it off, submit it for review. It may have recoverable value.

Closed Business With Outstanding Receivables Including Judgments

A client closed a business. Among the remaining assets: unpaid judgments against former customers, vendors, or business partners. The CPA is winding down the entity and needs to determine whether these judgments have any value — or can be sold to generate a final distribution to owners.

Estate or Trust With Judgment Assets

An estate or trust holds a civil money judgment as an asset. The executor, trustee, or CPA needs to value it for estate tax, distribution, or fiduciary accounting purposes. We can evaluate the judgment and, if viable, purchase it — converting a difficult-to-value asset into cash for the estate.

Business Seller With Uncollected Judgments

A business broker is preparing a business for sale. The seller's balance sheet includes unpaid judgments. Buyers don't want to buy litigation assets. We can evaluate the judgments and, if viable, purchase them pre-close — cleaning up the balance sheet and providing immediate value to the seller.

Client With Multiple Small Judgments — Portfolio Review

A bookkeeper identifies several small judgments across a client's history — each too small to justify individual enforcement. As a package, they may have recoverable value. We review judgment portfolios for batch evaluation and potential purchase.

Tax Implication: Worthless Judgment Deduction Review

Before a client takes a worthless debt deduction for a judgment on their tax return, confirm it's actually worthless. If the judgment has recoverable value and is sold, the sale may produce capital gain treatment different from a bad-debt deduction. CPAs should consult their own tax research — we provide the valuation and purchase option.

Why CPAs and Financial Professionals Refer Judgment Files

•Client value: Converting a zero-value balance-sheet entry into actual recovery for the client — without the client spending money on enforcement.

•Clean exits: Winding down an entity or estate with a judgment asset that needs to be valued or sold.

•Pre-sale cleanup: Removing judgment assets from a business balance sheet before a sale transaction closes.

•Professional service: Identifying value the client didn't know existed — the highest form of trusted advisor work.

•No cost, no risk: Submission and review are at no cost and no obligation — the professional is not committing the client to anything.

•Tax planning support: A judgment sale may produce different tax treatment than a bad-debt write-off — consult your own tax research.

Have a client judgment to refer for review?

Confidential review — no cost, no obligation, no client contact without authorization.

Submit a Judgment for Review