In court documents obtained by ET, Walmart responds to Morgan's lawsuit against them, stating that, "Plaintiffs' injuries, if any, were caused, in whole or in part, by plaintiffs' failure to properly wear an appropriate available seatbelt restraint device."
Morgan, 45, sued the company for negligence that led to the accident, claiming that driver Kevin Roper hit the limousine van Morgan was riding in on the New Jersey Turnpike after allegedly falling asleep at the wheel.
"After I heard what Walmart said in court I felt I had to speak out," said Morgan. "I can't believe Walmart is blaming me for an accident that they caused. My friends and I were doing nothing wrong. I want to thank my fans for sticking with me during this difficult time. I love you all. I'm fighting hard every day to get back."
Other plaintiffs in the suit include Krista Millea -- whose husband, the comedian James McNair, died in the accident -- as well as Morgan's assistant Jeffrey Millea and comedian Ardie Fuqua.
According to his lawyer, Benedict Morelli, Morgan may never be able to perform again due to injuries sustained in the accident.
"The jury's still out," Morelli told Page Six. "The doctors don't know the answer. I don't know the answer."
Morgan was in critical condition following the crash with a broken leg, broken femur, broken nose and several broken ribs. He was released from a rehabilitation center weeks later to continue his recovery at home with "an aggressive outpatient program," according to a rep for the comedian.
Since the June 7 accident, Morgan has been seen relying on a wheelchair and walker to get around.
ET obtained video of the funnyman leaving his house after the accident.