Two months later, Clear Cove says ARC also granted it a backup claim on second-quarter 2021 tax refunds if the first refund was delayed. Angelica sued ARC in federal court earlier this month, accusing the company of defaulting on its obligations and improperly holding onto the tax money. Clear Cove says it is in the process of filing a separate lawsuit asserting its claim over the disputed tax receivables. The judge has not yet ruled on Clear Cove’s request to intervene or its request for additional court orders. Previous coverage of this story can be found at the following links:A copy of Clear Cove’s motion to intervene follows: