The second complaint that cites the sealed documents was filed in amended form in December 2004 in a New Jersey state court in Freehold , N.J. , by Michael J. and Jill P. Sullivan of Red Bank , N.J . The Sullivans sued KPMG and QA Investments L.L.C . , an investment advisory firm in Seattle , for selling them in 1998 a Flip that was intended to shelter from taxes more than $ 16 million in taxable capital gains generated when they sold their cleaning company .