James M. Hoffman

Principal

In the News

Offit Kurman Files Receivership Action for Merchant Portfolio Management Group, LLC in the Circuit Court for Montgomery County, MD Case No. C-15-CV-22-002267

June 27, 2022

On June 16, 2022, James M. Hoffman, Esq. and Offit Kurman, P.A., as Counsel to Gray & Associates, LLC (“Gray”), filed a Petition to Appoint Receiver for Merchant Portfolio Management Group, LLC (“MPMG”) in the Circuit Court for Montgomery County, Maryland (“Court”).  MPMG is a subsidiary of CMS Holding Group, Inc. (“CMS”).  On June 24, 2022, the Court entered an Order appointing Gray as receiver for MPMG.

Mr. Tillim was the 100% owner and managing member of CMS and its subsidiaries including MPMG, and the sole signatory on all known bank accounts of CMS. The unexpected passing of Randall Tillim on April 15, 2022 necessitated the CMS receivership. The Court previously appointed Gray as receiver for CMS and authorized him to manage MPMG.

The Receiver believes MPMG has more than two hundred and forty (240) creditors who are owed millions of dollars in the aggregate. The Receiver, through its professionals, are seeking to recover files, assets, information, and documentation to administer the Receivership Estate and ultimately distribute available assets to creditors pursuant to Court Orders.

The Circuit Court authorized the Receiver in the MPMG receivership to send a Notice to Creditors that enables the creditors to each file a claim against the Receivership within one hundred twenty (120) days of the date of the mailing of the Notice to Creditors. The deadline to file a Proof of Claim is October 27, 2022. Creditors may file a claim by completing the information using the form found in the link below, and file it together with the necessary supporting documentation with the Clerk, Circuit Court for Montgomery County, 50 Maryland Avenue, Rockville, MD 20850. If you have questions about this Receivership Proceeding, please email James M. Hoffman, Esq. at jhoffman@offitkurman.com.

  • A copy of the Order Appointing Receiver for MPMG can be found here.
  • A copy of the Notice to Creditors for MPMG can be found here.
  • A copy of the Proof of Claim form for MPMG can be found here.

The Clerk’s Office is requiring that creditors who file a proof of claim also file a Certificate of Service form.  It is available at: https://mdcourts.gov/court-forms/forms/certificate-service.

You should seek the advice of your own counsel about filing the forms.  For informational purposes, the addresses of Counsel to the Receiver and the Receiver for inclusion in the Certificate of Service is:

  1. Gray & Associates, LLC
    1997 Annapolis Exchange Parkway
    Suite 300
    Annapolis, MD 21401
    Receiver
  2. James M. Hoffman, Esq.
    Offit Kurman, P.A.
    7501 Wisconsin Ave, Suite 1000W
    Bethesda, MD 20814
    Counsel to Receiver
  3. Joseph J. Bellinger, Esq.
    Bellinger Legal Services, Inc.
    P.O. Box 10
    Phoenix, MD 21131
    Counsel to Merchant Portfolio Management Group, LLC

Related People

  • Biography
  • Representative Matters
  • Publications & News
  • Blog Posts
  • Featured Works

Firm Highlights

  • Events
    AIA Tri-State Conference
    Princeton will serve as the backdrop for three days of connection, learning, and design leadership. From keynotes to tours to the Tri-State Design Awards, this year’s conference is designed to go far beyond education sessions. Kick off the week with pre-conference intensives and individual state component Design Award celebrations, followed by three days of education, inspiration, networking, and design excellence at the 2026 AIA Tri-State Conference—featuring pre-conference intensives, three keynote speakers, 25 education sessions, curated tours, an expo, spec academies, and the AIA Tri-State Design Awards—bringing together architects and design professionals from New Jersey, New York, and Pennsylvania to connect, learn, and celebrate the best of the profession. G2. Designing Secure Practices: Cybersecurity, Data Privacy, Contractual Provisions, and Insurance Risks for Architects (4:00 PM - 5:30 PM) Architects and design professionals increasingly rely on cloud platforms, BIM software, and digital tools to manage sensitive data, creating cybersecurity and privacy risks. A single incident can trigger liability claims, regulatory obligations, reputational harm, and insurance challenges. Yet many firms underestimate how contracts, insurance, and internal practices intersect during a breach. This program offers legal and insurance perspectives on cyber risk in architecture, examining liability exposure, risky contract provisions, and mitigation strategies. A cyber insurance expert will explain policy responses, coverage gaps, coordination with professional liability, and best practices for aligning insurance with contractual risk and protecting firms from evolving cyber threats. Learning Objectives: Identify key cybersecurity and data privacy risks faced by architecture firms and explain how these risks can impact professional liability and project outcomes. Analyze common contractual provisions to determine which clauses may increase exposure to cyber incidents and propose strategies to mitigate these risks. Evaluate the scope and limitations of cyber insurance policies, including coordination with professional liability coverage, to determine how a policy would respond in a breach scenario. Develop actionable risk management strategies by integrating legal, contractual, and insurance considerations to protect sensitive client and project data.
  • Events
    The 2026 Economic, Tax, and Accounting Updates
    We are looking forward to the Mid-Atlantic CFO Roundtable's next event on November 13, 2026. This is a program with topics built for Finance Executives. We are extremely fortunate to have three excellent speakers: Dr. Daraius Irani, Vice President of Business and Public Engagement at Towson University; Mike Stankus, Tax Office Managing Principal at BDO; and Daniel Wahlberg, Managing Partner of Acclare Solutions. The economy is rapidly changing with various factors driving it. The November 3rd midterm elections may also have an impact. Our three expert presenters will discuss the ramifications of the election, and the current year updates to GAAP financial reporting and Federal and State income taxes. Please join us for what will surely be an informative and timely discussion. Meet Our Speakers: Daraius Irani, Ph.D. • Towson University Vice President, Business & Public Engagement Dr. Daraius Irani serves as Vice President of Business and Public Engagement at Towson University as well as the chief economist for the Regional Economic Studies Institute (RESI) at Towson University, a policy group providing economic, fiscal impact, and policy analysis to public and private entities.  Dr. Irani is often called upon to provide economic presentations to organizations across Maryland. He has appeared on numerous television programs and in local and regional print media. Dr. Irani holds a Ph.D. in economics from University of California, Santa Barbara. Dan Wahlberg • Acclare Solutions Managing Partner With over 28 years of experience, Dan Wahlberg is a recognized leader in audit and assurance for the Mid-Atlantic’s middle market business community. As a licensed CPA in Maryland and Virginia, Dan has led assurance practices at top regional firms, including serving as Baltimore Audit Managing Partner and Assurance Practice Leader at BDO USA in Baltimore and as Partner and member of the Management Committee at Hertzbach & Company P.A which merged into BDO in 2020. His expertise centers on delivering clarity, strategic guidance, and proactive solutions to middle-market businesses across Baltimore and beyond. His entrepreneurial spirit has led him to begin a new CPA firm this year with four other CPAs serving the business community. Dan holds a Bachelor of Science in Accounting from Rutgers University and began his career at PWC in New York. He is also deeply engaged in the community, previously serving as President of ACG Maryland and current Board member and as Audit Committee Member for The Associated: Jewish Federation of Baltimore.  Mike Stankus • BDO USA LLP Tax Office Managing Principal Mike Stankus is the Tax Office Managing Principal for the firm’s Baltimore office. He has more than 16 years of experience providing tax planning and preparation and management advisory services for his clients. Mike focuses on advising privately held businesses and their owners on effective growth and tax strategies. He also performs various engagements for mergers and acquisitions and complex cost accounting projects and projections. In addition, he represents various government contracting clients before the DCAA and assists with FAR compliance. Mike’s areas of concentration include working with government contractors, professional service firms, construction companies, and homebuilders.