Free Motion to Compel - District Court of Federal Claims - federal

Case 1:06-cv-00123-FMA

Document 27-2

Filed 04/12/2007

Page 1 of 14

EXHIBIT A

Case 1:06-cv-00123-FMA

Document 27-2

Filed 04/12/2007

Page 2 of 14

Summation Windows Document Summaries

Begdoc#
NSOOO549
NSOOO553

Enddoc#
NSOOO552 NSOOO557 NSOOO560
NSOOO583

Depexh#
P-135

P-l3
P-130
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NSOOO561

NSOOO584

NSOOO587 NSOOO590
NSOOO595

P-1l2
P-102
P-095
P- 119

NSOOO588
NSOOO591

NSOOO6ll
NSOOO635

NSOOO6l2
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P-160
P-161
P- 1 62

NSOOO660 NSOOO684

NSOOO7l4
NSOOO743 NSOOO748 NSOOO755

NSOOO742
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P-163
P-OI8

P-OI9
P-157, 125

P-157
NSOOO763 NSOOO763

P-158

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NSOOO765

P-159 P-047 P-107 P-Ol7
P-032 P-035

NSOOO766
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NSOOO8l7
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NSOOO877
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NSOOO898

NSOOO895

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NSOOO941

P-044

NSOOO900
NSOOO901

P-070, P-202
P-050
P-073
P-OM

NSOOO908

NSOOO940
NSOOO942

NSOOO943 NSOOO993

P-067 P-164

NSOOO987

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Case 1:06-cv-00123-FMA

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Summation Windows Document Summaries

Bee:doc# NSOOI003
NSOO 1007

Enddoc#
NSOO 1 006

Depexh#

P-l36
P-132

NSOOlOll

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P-ll
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P-120 P-002
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NSOOl327
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P-030
P-033 P-042

NSOO1345
NSOO 1349

NSOO 1348

NSOO1350
NSOO1351

NSOO1350

P-068, P-200
P-048
P-07L

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P-062 P-065

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P-l28

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NSOO1496

P-096
P-12L

NSOO15l6
NSOO1652
NSOO1671
NSOO 1 778

NSOO15l7
NSOO 1652

P-176
P-046
P-031

NSOO1671
NSOO 1 794

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Case 1:06-cv-00123-FMA

Document 27-2

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Summation Windows Document Summaries

Bee:doc# NSOO1795
NSOO 1 799

Enddoc#
NSOO 1796

Depexh# P-034
P-043
P-069, P-201

NSOO1800
NSOO1801

NSOO1801
NSOO 1 802 NSOO 1 809

NSOO1803
NSOO 1 809

P-049

p-on
P-060
P-06L

NSOO1819

NSOO1830 NSOO1840 NSOO1842
NSOO1844

NSOO183l NSOO184l
NSOO1843

P-063

P-066

NS003460
NS0040 19

NS003460
NS0040 19

P-1l8
P-L17

NS004666
NS004668
NS005304

NS004667
NS004668 NS005304

P-154 P-099

P-146 P-150
P-147
P-151

NS005446 NS005506 NS005557 NS005618 NS005688

NS005446 NS005506 NS005557
NS005618 NS005688

P-152
P-148

NS005829
NS005971

NS005829
NS005971

P-149
P-153

NS006030 NS006060
NS006075

NS006030
NS006060 NS006075

P-124
P-125 P-126
P- 108

NS006090 NS006259 NS006260
NS0063 1 7

NS006090 NS006259
NS006260
NSOO6317
NSOO6459

P-052
P-055

P-122

NSOO6457

P-156,122
P-156

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Case 1:06-cv-00123-FMA

Document 27-2

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Summation Windows Document Summaries

Begdoc# NS006462

Enddoc#
NS006462

Depexh# P-190
P- 109

NS006477 NS006647
NS006648 NS006705 NS007514 NS007684 NS007685
NSOO7749
NSOO7753

NS006477
NS006647
NS006648 NS006705 NS007514

P-053

P-056
P-123
P- 106

NS007684
NS007685
NSOO7752 NSOO7756 NSOO7760

P-051

P-054
P-203

P-204
P-205
P-08L

NS007757
NS007766
NS007981
NSOOSO 1 0

NS007771

NS007982
NSOOS013

P-083
P-OSO

NS008014 NS008016

NS008015
NSOOSO 1 7

P-077
P-139 P-140 P-084 P-078 P-144
P-14L

NS008037
NS008065

NS008038
NSOOS066

NS008289 NS008310
NS008313 NS008315

NS008290
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NS008314
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P-129

NS008322

NS008323
NSOOS327

P-l38
P-134

NS008326 NS008334 NS008337
NS008339 NS008342 NS008345 NS008364

NS008336
NS008338
NS008341
NSOOS343

P-1l4
P-110
P- 1 00

P-097
P-094 P-090

NS008349
NS008365

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Case 1:06-cv-00123-FMA

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Summation Windows Document Summaries

Bee:doc# NSOO8366

Enddoc#
NSOO8368
NSOO8373

Depexh# P-089
P-087
P-085
P-OIO
P-OLL

NS008372
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NSOO8379

NS008393

NS008394
NS008396

NS008395

NS008397
NS008400
NS008403

NS008398 NS008402 NS008407 NS008447 NS008449
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P-012 P-155 P-075
P-008

NS008446 NS008448 NS008450 NS008455
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P-007 P-009
P-023

NS008456
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P-024 P-005 P-145
P-013

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NS01l587
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NSOll587
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NS012685

NS012685

P-005

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NS012754 NS012800 NS012808 NS012819 NS012826 NS012829 NS012834 NS012847
NS012848 NS012852 NS012858 NS012863

P-006
P-076 P-079

P-082
P-086 P-088
P-091

NS012824 NS012829
NS012834

NS012847
NS012848

P-098
P-101
P-L II

NS012852
NS012858 NS012863

P-142
P-143

NS0129l2

NS0129l2

P-092

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Case 1:06-cv-00123-FMA

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Summation Windows Document Summaries

Begdoc# NS012913

Enddoc#
NS012913
NS012951

Depexh#
P-093

NS01295l
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P-165 P-025 P-166

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NSO 13005

NS012955.A
NSO 13003

P-037
P-040
P-04L

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NSO 13006

NS013006

P-038 P-036 P-039

NS013007
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NS013041
NSO 13066

NS013007

NS0130l0
NSO 1 3040

P-014
P-015

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NS01360
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P-022
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P-027
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NSO 1370

P-029
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NS017l67
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P-l72
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NSO 17992 NSO 18005

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P-174
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NSO 18046
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NS018033

P-170

NS018047 NS022779 NS022780
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P-l7
P-194
P-195

NS022779
NS022780
NS022781

P-196

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Case 1:06-cv-00123-FMA

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Summation Windows Document Summaries

Begdoc# NS022782
NS022786

Enddoc#
NS022785

Depexh#
P-19L

NS022789
NS022793

P-L92

NS022790
NS022802

P-193
P-18L

NS022809 NS022816 NS022818 NS022820
NS022841

NS022810 NS022817
NS0228 19

P-183 P-185

P-187
P- 1 77

NS022826 NS022842 NS022846 NS022849 NS022852
NS022861

NS022845

P-178

NS022848
NS022851

P-179 P-180 P-197 P-198
P- 1 99

NS022860 NS022869
NS022878

NS022870 NS022879

NS022880

P-227

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Case 1:06-cv-00123-FMA

Document 27-2

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EXHIBIT
B

Case 1:06-cv-00123-FMA

Document 27-2

Filed 04/12/2007

Page 10 of 14

IN THE UNITED STATES COURT OF FEDERAL CLAIMS

Thc binary option confimiations, included in Plaintiffs' Exhibit P-25;

EVERGREEN TRADING, LLC, by and
th,ough GLEN NUSSDORF AND CLAUDINE STRUM on behalf of GN

Infomiation contained În or similar to P-177;

INVESTMENTS, LLC, Putnen Other Than the Tax Malte,s Putne"
Plaintiffs,
v.

Any other responsive documents would have been produced by Sentinel
Advisors and are already in your possession.
No. 06-123 T

No other documents responsive to this request have been located at this time.
However, if such documents arc found, this Request will be seasonably

Judge F,ancis M. Allegn

THE UNITE)) STATES,
Defendant.

slIpplc::l1ented.

REQUEST NO. 22

PLAINTIFF'S RESPONSES TO SECOND REQUESTS FOR PRODUCTION OF DOCUMENTS SERVED BY THE UNITIW STATES
PLArNTlI'FS HEREBY RESPOND to Defendant's Second Requests for Production of
Documents as follows:

Please provide all documents reflecting communications between New Vista and any of the following: (a) the Plaintiffs, (b) the Additional Participants, 0' (c) tbe Beneficial Participants,
during the years 999.present i

relating to the Straddle.

RESPONSE TQ REQUEST NO. 22

Plaintiffs object to ihe description of the compound binary options entered into by
Evergreen Trading, LLC ("Evergreen") as a "straddle." Defendant's definition of the
binary compound options as a "straddle" is argumentative and misleading. Plaintiffs'

REQUEST NO. 21
Please provide all documents reflecting communications between Sentinel Advisors and any of

response refers to the compound binary options entered into by Evergreen on December
10, i 999. Subject to that objection

the following: (a) the Plaintiffs, (b) the Additional Participants, or (c) the Beneficial
Paricipants, during the years 1999-present relating to the Straddle.
RESPONSE TO REOUEST NO. 21

See Response to No.2 i.

Plaintiffs object to the dese,iption of the compound binary options entered into by
Evc'gieen Trading, LLC ("Evergreen") as a "straddle." Defendant's definition of the
binary compound options as a "straddle" is argumentative and misleading. Plaintiffs'

REQUEST NO. 23
Please provide all documents reflecting communications between BOO Seidman, LLP and any
of the following: (a) the Plaintiffs, (b) the Additional Participants, m (c) the Beneficial

Participants, during the years 1999-present ,elating to the Straddle.

response refers to the eompound binary options entered into by Evergieen on December

RESPONSE TO REQUEST NO. 23
10, i 999. Subject to tbat objection, the following documents already in Defendanl's

Plaintiffs object to the description of the compound binary options enteæd into by
possession arc responsive:

Everb'feen Trading. LLC ("Evergrccn") as a "straddlc." Defendant's definition of the

2

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EVER_DISC000210

EVER_DISC000211

Case 1:06-cv-00123-FMA

Document 27-2

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Page 11 of 14

any Plaintiff" are not in possession of certificates

ofcancellation~

. Thc documents received from the lRS in 'esponse to FOIA requests arc included
in the request.

. Uncxccuted limited liability company agreements have been previously provided

as Exhibits P.190, P-191, and P.I92 and are already in your possession (the

Plaintiffs further object on the grounds that all of the remaining infomiation requested is
fact or opinion work product that is protected by RCFC 26(b)(3).

executed agreemcnts have still not been located);

Unsigned Consents of Solc Member have been prcviuusly pruvided as Exhibits p193. P- i 94, and P- i 95 (the executcd agreements have still not bceulocated).

REQUEST NO. 32

No other documents responsive to this request have been located at this time. However,
Please provide all documents rcquested to be identified in defendant's third interrogatories.
if

such documcnts arc fuund, this Request will bc seasonably supplemented.

RESI'ONSE TO REQURST NO. 32
REQUEST NO. 31
Please provide all documents bcaring the "NS" Bates prefix which have yet to be providcd to the

No documents responsive to this request have been located at thi~ lÌme. However, if such

documents are found, this Request will be seasonably supplemented.

United States in the course olthis litigation, including (but not limited to) pages NSOOOOOI-548,

596.610,613-634,750-54,756-62,763-66,767-74, 818-876, 896-97,903-07,909.39,944-86,
994-1002,1015.:16,1044-64, J089, i I 14-38,1168.1219,1221-23,1229-1326,1346-47, 135357,1359.89.1394-1455,1489-92,1501-15,1518-1670, 1672-1777, 1797-1798, 1803-08, 18443459,3461-4018.4020-4665,4669-5303, 5305-5445, 5447-5505. 5558-5617, 5619-87, 56895828, 5830-5970. 5972-6029, 6031.59, 606 i -74, 6076.89. (,091 -6258, 6261- 6316, 6318-6456,
6460-76, 6478.6646, 6649.6704, 6706-7513. 7515-7683, 7686-7765. 7772-7980, 7983-8009,

Respectfully submitted.

. v. £f;-r-¡.s/G-

4/JA jJA~f7' b¡;i~- 4. /!
DAVID D. AUGHTit
Geo'gia Bar No. 0280 i 0

8018.36, 8039-64, 8067-8288, 829 I -8309, 8324-25, 8328-8333, 8344, 8350-8363, 8369-71,
8374-77, 8380-92, 8399, 8408-45, 8452-53, 8457-82, 8485-8556, 8589-11586, 11588-12552,

12565-84,1268612736,12755-99,12801-07, 12809-18, 12820-23, 12827-28, 12830-33, 1283546, 12849.5I,12~53-57, 12859-62, 12864-12911,12914-50, 12996-13002, 13011-15, 13091-93,

and 13\61-65.

L,-. rG:/__
LINDA S. PAI
Texas Bar No. 15414000 CHAMBERLIN, HRDLICKA, WHITE,

RESPQNSE TO REQUEST NO. 31

Plaintiff, object to this 'equest on the basis that it is (i) overbmad (ii) seeks info~ation
not relevant to the claim m defense of any party, and (iii) is not reasonably calculated to
lead to th" discovery of admissible evidence.
. For example, some of

WILLIAS & MARTIN 19\ Peachtree Street, N.E. Thirty-Fourth Floor Atlanta, Georgia 30303
Telephone: (404) 659-1410

the requested infonnation pertains to pe,sons or entities that were not parties to the Transactions.

Facsimile: (404) 659-1852
dav id.aughtrvtlchamberlai n law .com

Plaintiff, further object to this ,equest on the basis that the request is cumulative or
duplicative and requests information already produced by Plaintiffs or some other source.
For example, thnc have bcen multiple copies of the same documents bates
laheled - often 10 or 12 iimes. One or iiore those of

COUNSEL FOR PLAINTIFFS

copies have been produced.

7

EVER_DISC000216

EVER_DISC000217

Case 1:06-cv-00123-FMA

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EXHIBIT
C

Case 1:06-cv-00123-FMA

Document 27-2

Filed 04/12/2007

Page 13 of 14

U.S. Department of Justice
Tax Division
Facsimile No. (202) 307-2504
Trial Attorney: Stuart J. Bassin
Please reply to: Office of Civil Litigation

Attorney's Direct Line: (202) 307-6418
Attorney's e-mail: Stuart.). Bassin((usdoj .gov

Post Offce Box 403 Ben Franklin Station

Washington, D.C. 20044

EJO' C:DG: SJBassin:kjm

154-2430 CMN: 2006102442

March 15,2007
VIA FACSIMILE TRANSMISSION David D. Aughtry, Esq. Chamberlain, Hrdlicka, White, Willams & Martin 191 Peachtree St., N.E., Ninth Floor Atlanta, GA 30303 FAX: (404) 659-1852
Dear Mr. Aughtry:

Weare writing to address an issue related to plaintiffs' responses to our document
requests in hopes that we wil not need to file a motion to compeL.

As you wil recall, our document request number 31 sought production of documents with certain enumerated Bates numbers bearing a "NS" prefix. In your response, plaintiffs refused to produce the requested documents, but instead objected on grounds that the requested documents were either (1) not relevant to the claim or defense of any part within the meaning of RCFC 26(b)(1); (2) documents that plaintiffs or others have previously produced to the United States; or (3) fact or opinion work product protected by RCFC 26(b )(3). We consider your objections to have no merit. We do not believe that all the withheld documents are, as you claim, irrelevant within the meaning ofRCFC 26(b)(1). For instance, you claim in your response that "some of the requested information pertains to persons or entities that
were not parties to the Transactions." We reject the contention that information is outside the

scope of discovery in this matter merely because it relates to persons or entities that were not parties to the "Transactions" as that term is defined in our production request.
In addition, we are doubtful of your claim that many of the documents requested are duplicates of those previously produced to us by you or by others. At minimum, your response fails to identify which of the requested documents are duplicates of documents already produced to the United States, and further fails to identify the previously-produced documents that these unproduced "NS" series documents are duplicates of.
Furthermore, with respect to the documents response to request number 3 1 that you have withheld on grounds that they are trial preparation materials within the meaning of RCFC 26(b)(3), your response is inadequate. RCFC 26(b)(5) plainly requires that, when a party withholds documents in response to a discovery request on grounds that they are trial preoaration
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materials, that part must "describe the nature of the documents. ., not produced, . . in a

manner that, without revealing information itself privileged or protected, wil enable other parties to assess the applicabilty of the privilege or protection," Your response clearly fails to satisfy this requirement, as it is nothing more than your conc1usory assertion that an unspecified number of the documents requested are "fact or opinion work product that is protected by RCFC
26(b )(3)."

Most fundamentally, your response leaves open the possibility that there are hundreds of documents related to the Nussdorfs or Evergreen that have not been produced. In your response, you state that some of the requested documents withheld on grounds that they are not relevant to the claim or defense of any part do not pertain to the Nussdorfs, Evergreen, or other parties to the Transactions, but you do not represent in your response that all documents being withheld on this ground do not pertain to parties to the Transactions. If it is true that there are documents being withheld on this ground related to the Nussdorfs or Evergreen, plaintiffs' relevance objections are plainly inappropriate.
Accordingly, unless you provide us with the withheld documents (or a better explanation judicial enforcement of our subpoenas.
of the basis for withholding the documents) by Tuesday, March 20, we plan to seek

If questions arise, you can call me at (202) 307-6418.

Sincerely yours,

STUART J. BASSIN Senior Litigation Counsel

cc: Adam Hulbig, Trial Attorney
Joseph Syverson, Trial Attorney Nicholas Pavlov, Paralegal Specialist