Kevin Garnett's former accounting firm is demanding the NBA legend's $77 million lawsuit be thrown out, saying they didn’t cause him to lose millions and claim to have only met him once.

Earlier this month, Garnett sued his Kentucky-based accounting firm, Welenken CPAs, and its partner, Michael A. Wertheim. Garnett accused the firm of being aware that a third-party money manager, Charles Banks IV, stole $77 million from KG over the years and did nothing about it.

Banks was sentenced last year to four years in prison over allegations he defrauded fellow NBA star Tim Duncan out of millions.

On September 26, the accounting firm and Wertheim filed docs demanding Garnett’s case be dismissed.

They state, "With prospects of recovery against Banks appearing dim, Garnett has turned his sights on Welenken and Wertheim. Putting aside the lack of substantive merit to plaintiff’s claims, no personal jurisdiction exists over Welenken CPAs and Wertheim in Minnesota."

The firm says they were called by Banks to perform accounting services for him and Kevin Garnett.

"Wertheim has never spoken to or communicated with Garnett in any way regarding" Garnett's company with Banks. "In fact, Wertheim met Garnett briefly only once, at a basketball game in New York, and they did not discuss any business on that occasion."

The firm is demanding the entire case be dismissed saying “the allegations in this case have nothing to do with the services defendants were retained to, and did, provide to Garnett and his business. Instead, all of the claims relate to allegedly fraudulent transactions by Banks."

The case remains ongoing.