CJ-2026-1448 - Kennedy Roofing and Construction, LLC v. Pennyroyal Accounting, LLC

What's This Case About?

Let’s get one thing straight: this is not a murder mystery. There are no shadowy figures, no bloodstained knives, no ominous voicemails. But if you think that means this case isn’t drama—oh, sweet summer child, buckle up. Because in the world of small business, sometimes the most terrifying villain isn’t a serial killer. It’s the accountant who won’t give back your files.

Meet Kennedy Roofing and Construction, LLC—a family-owned, boots-on-the-ground roofing company grinding it out in Oklahoma City. These are the folks who show up when your shingles are flying into your neighbor’s yard during a spring storm. They fix roofs, manage crews, handle payroll, and—like every small business with a pulse—they absolutely need their books in order. So in April 2025, they did what any reasonable business owner would do: they hired an accountant. Not just any accountant, mind you, but Pennyroyal Accounting, LLC, a fellow Oklahoma City-based firm that presumably promised spreadsheets, peace of mind, and tax returns that wouldn’t summon the IRS like a cursed Ouija board.

The relationship started strong. Kennedy Roofing handed over $1,800 for Pennyroyal to reconcile their 2024 books and file their taxes. Standard stuff. Except… Pennyroyal didn’t do it right. According to the filing, the tax returns were botched—so bad that Kennedy Roofing had to hire another accountant just to fix the mess. That’s not just embarrassing; that’s expensive. And now, thanks to the original screw-up, they’re staring down the barrel of a potential audit. Fun! Nothing says “springtime” like a knock on the door from a very serious person with a calculator and a clipboard.

But wait—because it gets better. In May 2025, still trusting (or maybe just hopeful), Kennedy Roofing paid Pennyroyal another $3,000 to reconcile their 2025 books. Paid in full. And then… radio silence. No work done. No updates. No “Hey, we’re behind, sorry!” Just crickets. Then, in June 2025, they handed over $29,000—yes, twenty-nine thousand dollars—for a full year of payroll and bookkeeping services. That’s not chump change. That’s a down payment on a truck. And Pennyroyal? They showed up for about three months—June, July, August—and then ghosted. Literally stopped logging into the payroll system. By September, it was over. Kennedy Roofing was paying for services that simply weren’t being provided.

Now, most of us would panic. But Kennedy Roofing tried to be adults about it. On October 30, 2025, they sent a formal letter: “Hey, you messed up. You didn’t do the work. We’re firing you. Please refund $26,550.03.” That’s the $1,800 for the bad tax returns, the $3,000 for the unreconciled books, and $21,750 of the $29,000 pre-paid annual fee. Reasonable? Absolutely. The response from Mary Moore, the presumed owner of Pennyroyal? “Our contracts state no refunds.” Translation: “We’ll take your money, do half the work, and keep everything anyway.” And then, to add insult to injury, Pennyroyal allegedly charged Kennedy Roofing’s credit card for more “services” without permission. Because why stop at incompetence when you can flirt with fraud?

But here’s the real kicker—the moment that turns this from a bad business decision into a full-blown hostage situation: Kennedy Roofing can’t get their files back. All their confidential financial records, payroll data, tax documents—everything they need to file their 2025 taxes by the April 15, 2026 deadline—is locked in Pennyroyal’s possession. They’ve asked. They’ve demanded. They’ve sent lawyers. And still, nothing. It’s like your mechanic refusing to return your car keys because you complained about the oil change. Except this isn’t a car—it’s a business. And the clock is ticking toward tax day.

So why are we in court? Let’s break it down like we’re explaining it to a jury of your drunk uncles at Thanksgiving. First, breach of contract: Kennedy Roofing paid for services. Pennyroyal didn’t deliver. That’s not a “disagreement”—that’s a textbook breach. Second, professional malpractice: You don’t have to be a brain surgeon to know accountants have a standard of care. Pennyroyal allegedly filed incorrect tax returns—something that could’ve been avoided with basic due diligence. That’s not just a mistake; it’s negligence with a CPA license. Third, unjust enrichment: This one’s simple. You can’t take $29,000 for a year of work and then vanish after three months. That’s not business—that’s theft by invoice. And finally, conversion—a fancy legal term that means “you’re stealing our stuff.” The files belong to Kennedy Roofing. Holding them hostage isn’t “leverage.” It’s illegal.

So what does Kennedy Roofing want? $75,000 in compensatory damages—enough to cover the wasted payments, the cost of fixing the tax mess, and the legal fees piling up. And then—then—they’re asking for another $75,000 in punitive damages. That’s not about compensation. That’s about sending a message: “Don’t mess with small businesses.” Is $150,000 a lot for a roofing company to demand over accounting errors? Maybe. But consider this: one missed tax deadline can trigger penalties, interest, audits, and operational chaos. And the longer they’re locked out of their own financial records, the more they’re at risk of more penalties, more delays, and more damage to their reputation. In that light, $150,000 starts to look less like greed and more like survival.

Now, our take. The most absurd part of this whole saga? Not the botched taxes. Not even the ghosting. It’s the audacity of “no refunds.” Imagine opening a restaurant, serving burnt toast, and then telling the customer, “Sorry, no refunds—policy.” That’s not how trust works. That’s not how business works. And yet, here we are. We’re rooting for Kennedy Roofing not because they’re perfect—maybe they were slow to pull the plug, maybe they trusted too long—but because they’re the ones trying to fix the problem. They’re the ones reaching out, demanding accountability, trying to get their business back on track. Pennyroyal, on the other hand, seems to be operating under the assumption that being bad at your job is the same as being untouchable. Spoiler: it’s not.

So as this case heads toward trial—yes, they demanded a jury, because apparently, this drama deserves an audience—we’re watching. Not just for the verdict, but for the message it sends. Because in a world where small businesses are already fighting uphill battles, the last thing they need is an accountant who treats their livelihood like a Monopoly game. And if Pennyroyal really thinks they can vanish with someone’s financial records and say “no refunds” with a straight face? Well. Let’s just say the court might have a very different opinion.

Case Overview

$150,000 Demand Jury Trial Petition

Jurisdiction

District Court of Oklahoma County, Oklahoma

Filing Attorney

Allen L. Hutson

H&A LAW, PLLC

Relief Sought

$75,000 Monetary

$75,000 Punitive

Plaintiffs

Kennedy Roofing and Construction, LLC business
Rep: Allen L. Hutson

Defendants

Pennyroyal Accounting, LLC business

Claims

#	Cause of Action	Description
1	Breach of Contract	Kennedy Roofing alleges Pennyroyal failed to provide accounting services with ordinary care, diligence, and judgment.
2	Professional Malpractice/ Negligence	Kennedy Roofing alleges Pennyroyal's accounting services were below standard, causing harm and damage.
3	Unjust Enrichment	Kennedy Roofing alleges Pennyroyal retained payment for services not performed.
4	Conversion	Kennedy Roofing alleges Pennyroyal retained confidential business information.

Petition Text

2,011 words

IN THE DISTRICT COURT OF OKLAHOMA COUNTY STATE OF OKLAHOMA JOHN KENNEDY ROOFING AND CONSTRUCTION, LLC, d/b/a KENNEDY ROOFING AND CONSTRUCTION, an Oklahoma limited liability company, Plaintiff, v. PENNYROYAL ACCOUNTING, LLC, an Oklahoma limited liability company, Defendant. PETITION Plaintiff, John Kennedy Roofing and Construction, LLC, d/b/a Kennedy Roofing and Construction ("Kennedy Roofing"), for its claims and causes of actions against Defendant, PennyRoyal Accounting, LLC ("PennyRoyal"), alleges and states as follows: PARTIES, JURISDICTION, AND VENUE 1. Kennedy Roofing is an Oklahoma limited liability company with its principal place of business in Oklahoma City, Oklahoma. 2. Upon information and belief, PennyRoyal is an Oklahoma limited liability company with its principal place of business in Oklahoma City, Oklahoma. 3. The wrongful and unlawful conduct, or at least some part thereof, arose in Oklahoma County, leading to Kennedy Roofing's causes of action against PennyRoyal. 4. This Court has jurisdiction over the parties and subject matter in this action and venue is proper in this Court pursuant to 12 O.S. § 134. FACTUAL BACKGROUND 5. Kennedy Roofing is a family-owned and operated, regional roofing contractor who provides commercial and residential roofing and construction throughout Oklahoma. 6. Given Kennedy Roofing’s operations, it is imperative that its internal and external accounting and payroll is accurate and conducted in an efficient and timely manner to comply with state and federal law. 7. As a result, in or around April 2025, Kennedy Roofing engaged PennyRoyal to perform certain accounting services on behalf of Kennedy Roofing, including reconciling all checking accounts, reconciling all credit cards, store cards, and gas cards, providing payroll services (if needed), providing monthly balance sheets, providing monthly profit and loss statements, providing monthly depreciation reports for equipment and property, assisting with office/bookkeeping duties (if needed), assisting with AIA invoicing, and providing in-office assistance (if needed). 8. Kennedy Roofing also retained PennyRoyal to reconcile its books and records for 2024 and to prepare and file its 2024 tax returns. Kennedy Roofing remitted $1,800.00 to PennyRoyal for these services. 9. Unfortunately, PennyRoyal failed to exercise ordinary care, diligence, and judgment in reconciling Kennedy Roofing’s books and records for 2024, which resulted in an incorrect reconciliation. 10. Kennedy Roofing later learned that PennyRoyal did not prepare and file Kennedy Roofing’s 2024 tax returns with the ordinary care, diligence, and judgment ordinarily possessed by other accountants in the profession. Indeed, Kennedy Roofing’s 2024 tax returns were incorrect and had to be amended. 11. PennyRoyal’s failure to exercise ordinary care, diligence, and judgment in reconciling Kennedy Roofing’s books and records for 2024 and in preparing and filing Kennedy Roofing’s 2024 tax returns forced Kennedy Roofing to engage a third-party accountant to amend and refile its 2024 tax returns, which resulted in additional unnecessary costs and has exposed Kennedy Roofing to an increased risk of an audit from state and federal regulatory agencies. 12. Prior to learning of PennyRoyal’s mishandling of its 2024 books and records and tax returns, in May 2025, Kennedy Roofing engaged PennyRoyal to reconcile its 2025 books and records from January 1, 2025 to date. Kennedy Roofing remitted $3,000.00 to PennyRoyal for these services. Despite being paid, PennyRoyal has failed to perform these services. 13. In June 2025, Kennedy Roofing also paid PennyRoyal $29,000.00 to provide payroll and bookkeeping services from June 2025 through June 2026. PennyRoyal may have performed some of these services in June, July, and August 2025. However, PennyRoyal has not updated or logged into Kennedy Roofing’s payroll system since September 2025. In other words, PennyRoyal has not performed the services it was paid to perform since the end of September 2025. 14. Prior to initiating this lawsuit, Kennedy Roofing made numerous attempts to contact PennyRoyal to work through the aforementioned issues to no avail. As a result, on October 30, 2025, Kennedy Roofing sent PennyRoyal a letter to terminate its services. Kennedy Roofing also demanded that PennyRoyal refund the following: a. $1,800.00 for failure to accurately and properly file its 2024 tax returns; b. $3,000.00 for failure to reconcile its 2025 records and books; and c. $21,750.03 (a prorated amount of the $29,000.00 paid to provide payroll and bookkeeping services from June 2025-June 2026) for failure to perform payroll and bookkeeping services beginning in October 2025. 15. Despite being granted the pre-suit opportunity to come clean, Mary Moore—the presumed owner of PennyRoyal—stated “[o]ur contracts state no refunds” and tried to point the finger at Kennedy Roofing. In other words, PennyRoyal believes it can enter into an agreement to perform accounting services, fail to perform those services with ordinary care or fail to perform them in any respect, and retain the money Kennedy Roofing paid for those accounting services. 16. Following PennyRoyal’s response to the October 30, 2025, Kennedy Roofing learned that PennyRoyal also charged Kennedy Roofing’s credit card for alleged accounting services in an amount to be determined and reconciled with other payments made to PennyRoyal. 17. As part of the accounting services PennyRoyal was hired to provide (but failed to do so), Kennedy Roofing provided PennyRoyal with hard copies and access to confidential and proprietary business and financial information of Kennedy Roofing. 18. Kennedy Roofing has tried on numerous occasions to retrieve this confidential and proprietary business and financial information from PennyRoyal, so that Kennedy Roofing’s current third-party accountant can perform Kennedy Roofing’s 2025 tax returns (which are due April 15, 2026) and perform other accounting services. PennyRoyal failed to or refused to return Kennedy Roofing’s confidential and proprietary business and financial information. 19. As a result, on February 10, 2026, through counsel, Kennedy Roofing sent a demand email to PennyRoyal to return “all documents and other information” provided by Kennedy Roofing. To date, PennyRoyal has not responded and retained possession of Kennedy Roofing’s confidential and proprietary business and financial information, thereby prohibiting Kennedy Roofing’s third-party accountant from timely completing Kennedy Roofing’s 2025 tax return and/or from effectively performing other accounting services. 20. Given PennyRoyal’s unwillingness to voluntarily comply with its contractual and common law obligations to Kennedy Roofing and its failure to return Kennedy Roofing’s property, Kennedy Roofing seeks judicial intervention to protect its rights in law and equity. FIRST CAUSE OF ACTION BREACH OF CONTRACT 21. Kennedy Roofing adopts and incorporates by reference the allegations set forth in paragraphs 1-20, and the introductory statement, in this Petition. 22. Kennedy Roofing entered into a valid and legally enforceable contract with PennyRoyal to perform certain accounting services. 23. In exchange for the contractual obligations set forth in these agreements, PennyRoyal received adequate consideration, including payments for reconciling records and books, preparing and filing tax returns, and providing payroll and bookkeeping services. 24. Kennedy Roofing has at all times performed and fulfilled its obligations under the agreement. 25. PennyRoyal, however, has not performed and fulfilled its obligations under the agreement by either: (a) not providing the accounting services with the ordinary care, diligence, and judgment ordinarily possessed by other accountants in the profession; or (b) not performing the accounting services for which PennyRoyal was paid. 26. As set forth herein, PennyRoyal has breached its agreement with Kennedy Roofing. 27. The foregoing wrongful and unlawful conduct has caused and will continue to cause Kennedy Roofing harm, damage, and injury. WHEREFORE, Kennedy Roofing respectfully requests the Court to enter judgment in its favor on Kennedy Roofing’s First Cause of Action and award the following relief: (a) Compensatory damages in an amount to be determined at trial, but not to exceed $75,000.00; (b) A recovery of attorneys’ fees and costs expended in prosecuting this Cause of Action; and (c) Such other relief as the Court deems just and proper. SECOND CAUSE OF ACTION PROFESSIONAL MALPRACTICE/NEGLIGENCE 28. Kennedy Roofing adopts and incorporates by reference the allegations set forth in paragraphs 1-27, and the introductory statement, in this Petition. 29. PennyRoyal represented to Kennedy Roofing that it could provide the professional accounting services Kennedy Roofing requested in accordance with standard accounting practices and principles. As a result, Kennedy Roofing retained PennyRoyal to perform certain accounting services on its behalf. 30. PennyRoyal owed Kennedy Roofing a duty to provide professional accounting services with ordinary care, diligence, and judgment ordinarily possessed by other members of the accounting profession. 31. PennyRoyal breached its duty to Kennedy Roofing based on the foregoing, including, but not limited to, PennyRoyal’s failure to properly prepare and file Kennedy Roofing’s 2024 tax returns and failing to perform accounting services it was paid to perform. 32. PennyRoyal’s breach of duty was knowing, intentional, and reckless, and was of such an aggravated character as to warrant the imposition of punitive damages. 33. The foregoing wrongful and unlawful conduct has directly and/or proximately caused Kennedy Roofing harm, damage, and injury. WHEREFORE, Kennedy Roofing respectfully requests the Court to enter judgment in its favor on Kennedy Roofing’s Second Cause of Action and award the following relief: (a) Compensatory damages in an amount to be determined at trial, but not to exceed $75,000.00; (b) Punitive damages in an amount to be determined at trial, but not to exceed $75,000.00; (c) A recovery of attorneys’ fees and costs expended in prosecuting this Cause of Action; and (d) Such other relief as the Court deems just and proper. THIRD CAUSE OF ACTION UNJUST ENRICHMENT 34. Kennedy Roofing adopts and incorporates by reference the allegations set forth in paragraphs 1-33, and the introductory statement, in this Petition. 35. Kennedy Roofing paid PennyRoyal to perform certain accounting services pursuant to its agreement with PennyRoyal. 36. PennyRoyal, however, has failed or refused to perform certain of those accounting services and has instead retained the money paid by Kennedy Roofing. 37. PennyRoyal has refused to refund the money paid by Kennedy Roofing. 38. PennyRoyal has benefited from the money paid by Kennedy Roofing, e.g., PennyRoyal has been paid for services it did not or refused to render, and, therefore, Kennedy Roofing is entitled to a judgment under the principles of unjust enrichment for the monies paid to PennyRoyal. 39. The foregoing wrongful and unlawful conduct has directly and/or proximately caused Kennedy Roofing harm, damage, and injury. WHEREFORE, Kennedy Roofing respectfully requests the Court to enter judgment in its favor on Kennedy Roofing’s Third Cause of Action and award the following relief: (a) Compensatory damages in an amount to be determined at trial, but not to exceed $75,000.00; (b) Punitive damages in an amount to be determined at trial, but not to exceed $75,000.00; (c) A recovery of attorneys’ fees and costs expended in prosecuting this Cause of Action; and (d) Such other relief as the Court deems just and proper. FOURTH CAUSE OF ACTION CONVERSION Kennedy Roofing adopts and incorporates by reference the allegations set forth in paragraphs 1-39, and the introductory statement, in this Petition. 40. Kennedy Roofing provided PennyRoyal with certain hard copies of Kennedy Roofing’s confidential and proprietary business and financial information. 41. Kennedy Roofing is the owner of and has the exclusive right to possess its confidential and proprietary business and financial information. 42. PennyRoyal has intentionally prevented Kennedy Roofing from having access to its confidential and proprietary business and financial information. 43. The unauthorized retention of Kennedy Roofing’s property prevents Kennedy Roofing from exercising its rightful possession of the property. 44. To the extent consent was given to PennyRoyal to possess Kennedy Roofing’s confidential and proprietary business and financial information, such consent has been withdrawn verbally, through Kennedy Roofing’s termination of PennyRoyal’s accounting services, and written demand to return Kennedy Roofing’s property. 45. The foregoing wrongful and unlawful conduct has directly and/or proximately caused Kennedy Roofing harm, damage, and injury. WHEREFORE, Kennedy Roofing respectfully requests the Court to enter judgment in its favor on Kennedy Roofing’s Fourth Cause of Action and award the following relief: (a) Compensatory damages in an amount to be determined at trial, but not to exceed $75,000.00; (b) Punitive damages in an amount to be determined at trial, but not to exceed $75,000.00; (c) Immediate return of Kennedy Roofing’s property in the custody, possession, or control of Penny Royal; (d) A recovery of attorneys’ fees and costs expended in prosecuting this Cause of Action; and (e) Such other relief as the Court deems just and proper. JURY DEMAND (ALL CLAIMS) Kennedy Roofing demands trial by jury on all the claims for damages. Respectfully submitted, Allen L. Hutson, OBA #30118 -Of the Firm- H&A LAW, PLLC 225 Lilac Drive Suite 150 Edmond, OK 73034 (405) 463-1161 [email protected] ATTORNEY FOR PLAINTIFF KENNEDY ROOFING