Menu
Tax Notes logo

Court Won’t Limit Discovery in Tax Shelter Penalty Case

JUL. 14, 2022

Celia R. Clark v. United States et al.

DATED JUL. 14, 2022
DOCUMENT ATTRIBUTES

Celia R. Clark v. United States et al.

CELIA R. CLARK,
Plaintiff,
v.
UNITED STATES OF AMERICA, ET AL.,
Defendants.

UNITED STATES DISTRICT COURT
SOUTHERN DISTRICT OF FLORIDA

ORDER MEMORIALIZING DISCOVERY RULINGS (ECF NO. 31)

On July 14, 2022, I held a hearing on the discovery disputes that have arisen between the parties. This Order memorializes and supplements my rulings from the bench.

I granted in part and denied in part Plaintiff's request for a protective order. First, I denied Plaintiff's request for an advance ruling limiting the discovery Defendants may propound. Defendants are entitled to serve discovery requests and subpoenas upon Plaintiff and third parties that comply with the Federal Rules of Civil Procedure. In the event Plaintiff or any third-party objects to the discovery Defendants seek, the responding party must provide written answers and/or objections. If the dispute persists, the parties shall follow the procedures set forth in my Standing Discovery Order (ECF No. 18) and if necessary, I will conduct a hearing to resolve the dispute.

For good cause shown, I granted Plaintiff's request to be relieved from the requirements of Rule 34(b)(2)(E)(i). Plaintiff is not required to label the documents she previously produced to the IRS to correspond to the categories of Defendants' discovery requests. Finally, I ruled that as long as the parties stipulate to authentication, Plaintiff will generally not be required to reproduce the documents she previously provided to the IRS because a complete reproduction would be disproportionate to the needs of the case.

DONE AND ORDERED in Chambers this 14th day of July, 2022, at West Palm Beach in the Southern District of Florida.

BRUCE REINHART
UNITED STATES MAGISTRATE JUDGE

DOCUMENT ATTRIBUTES
Copy RID