RCS Transportation is a company that provides freight and logistics services. The company offers air, ocean, drayage, and intermodal transportation as well as value added services. It serves clients around the world and has offices in North America, South America, Europe, and Asia.

The alleged scheme involved several employees of the plaintiff and its affiliate, Caliber Management, Inc., a Maryland corporation. The defendant, Boyd Dickens, was the President and Chief Executive Officer of Caliber. Carsey was a Director and Vice President of Caliber. The e-mails sent by Dickens were to sixteen high level executives of RCS, including Norfolk Southern/NSTBC, who was one of Caliber's major customers. The e-mails included a Quick Time movie clip that had been sent to Dickens four years earlier as a private joke by Carsey.

RCS is a leading truckload carrier in the United States, with superb On-Time In-Full (OTIF) scores and exceptional relationships with both customers and retailers. Its success is built on a strong foundation of quality drivers, dedicated service managers, and a culture that prioritizes safety and customer service.

The company has a number of locations throughout the country, including in Louisville, Kentucky. Its employees perform the tasks of loading vehicles onto rail cars and preparing invoices for payment to third parties. They also prepare payroll records for CARS employees and the information relating to the accounts payable by CARS to its independent contractors. The company has a head office in Virginia and operates four types of fleets.