He owes me if he hasn’t forgotten.  

Thanks @Jay Orlauski I had forgotten about that.

Thanks @Tom Ott I haven't forgotten about you!  

There are 3 (three) types of controlled groups:Type 1: Parent-Subsidiary Controlled GroupType 2: Brother-Sister Controlled GroupType 3: Combined Controlled GroupSee the following for more on these often forgotten and misunderstood controlled group rules. https://www.irs.gov/pub/irs-tege/epchd704.pdf

the trick to bad debt like this is getting the judgment.. ( which can be quite costly) then sitting on it for 9.7 years.. then skip tracing them and garnish and hit their checking account 9.9 years later .. they have forgotten about it.. and are not actively trying to evade creditors at that time.. this is how my friends company works.. they buy 10 to 20 million a year of this paper.. so you can imagine lots of money out for a long time.. but when they start to collect its big payoffs..its not uncommon that a 3k lien that is 10 years old is now up to 10k.. and they paid 150 bucks for it.. ( now they buy the judgments the credit card company has already done the legal tried to collect and just off loads the paper.. you will have to spend the money to get the judgment.. there might be some debt collectors out there that will do a equity share with you.. that's pretty common in the debt collection industry.. just google around.

@Dmitriy Fomichenko has forgotten far more about this space than I'll ever know so he is the guy to ask.

I had forgotten about elance.

This is hard.SEO changes I made 7 months ago, often get forgotten and undo these important changes to account for conversion.

I'd forgotten to look there

My lawyer has advised me that as soon as any customer says they’ve contacted a lawyer I am no longer suppose to talk to them and only deal with their lawyer so please don’t call any more….” 100% of the time they’ve forgotten what they just said and asked for any help I can provide without involving lawyers.