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

Case 1:05-cv-00296-FMA

Document 68-4

Filed 12/29/2006

Page 1 of 10

IN THE UNITED STATES COURT OF FEDERAL CLAIMS

GRAPEVINE IMPORTS, LTD., and
T -TECH, INC., as Tax Matters Partner

Plaintiffs,
v.

UNITED STATES OF AMERICA, Defendant.

§ § § § § § § § § §

NO. OS-296T (Judge Allegra)

UNITED STATES' RESPONSE TO PLAINTIFFS' SECOND REQUEST FOR PRODUCTION
The United States provides the following responses to the plaintiffs' second request for
production:

REQUEST FOR PRODUCTION NO.3: Any and all documents or information related to
relied upon, reviewed by or set forth by Defendant's expert witness (if handwritten, color copies
are requested). This includes, but is not limited to, any and all documents, communications, or

both, related to expert reports and that related to any opinions expressed, or fact stated, therein

by you or the experts. Specifically, and without limitation, the documents to be produced
include all communications between either the Department of Justice -Tax Division or the IRS

and any expert witness regarding expert reports or this case generally. Further, the documents
and communications to be produced include any transcripts of the experts in deposition or at
trial, as well as all documents referenced in any expert reports or drafts thereto.
RESPONSE: The United States objects to request 3 because all of

the items it requests

are irrelevant documents that are not likely to lead to relevant documents or information.

Cheryl Kiger is not designated as a testifying expert, and the United States does not
intend to introduce her report or testimony at any trial or evidentiary hearing related to

B

Case 1:05-cv-00296-FMA

Document 68-4

Filed 12/29/2006

Page 2 of 10

this case. Further, almost all of

the documents sought by request 3 are protected by one

or more of

the following privileges: attorney-client; attorney work product;

governmental deliberative process. Subject to those objections, the United States
responds as follows:

. IRS Administrative Documents - Cheryl Kiger relied upon, reviewed, or was given
access to IRS Administrative documents related to this case. The United States
produced all of those documents (with a document log) as part of its initial
disclosures. See DOJ-OOOOOI - DOJ-000593.

. Jenkens Promoter Documents - Cheryl Kiger relied upon, reviewed, or was given

access to Grapevine-related documents produced by Jenkens & Gilchrist. The United
States produced all of those documents (with a document log) as part of its initial

disclosures. See Joseph 1. Tigue documents marked 00000000 - 00000079; and
Virginia B. Tigue documents marked 00000000 - 00000077.

. Kiger Report Documents - On October 4,2006, the United States produced Cheryl
Kiger's expert report and all documents that Ms. Kiger refers to and relies upon in

that report. These documents were produced in two binders consisting of documents
from the IRS administrative file and various IRS publications in one volume and
various transactional documents in the other volume.

. Kiger Communications - See attached documents and document log describing
communications that are being produced and those being withheld. The United States
will provide a declaration from the appropriate IRS official with respect to those
documents covered by the deliberative process privilege.

-2-

Case 1:05-cv-00296-FMA

Document 68-4

Filed 12/29/2006

Page 3 of 10

Respectfully Submitted,

GROVER HARTT, II Attorney of Record Tax Division U.S. Department of Justice 717 N. Hardwood, Suite 400

~ ¿¡.rr

Dallas, Texas 75201 (214) 880-9721 (Main) (214) 880-9741 (Fax) EILEEN 1. O'CONNOR Assistant Attorney General DAVID D. GUSTAFSON Chief, Court of Fed. Claims Section CYNTHIA E. MESSERSMITH CHRISTOPHER R. EGAN Of Counsel

CERTIFICATE OF SERVICE
IT IS HEREBY CERTIFIED that service of

the foregoing UNITED STATES'

RESPONSE TO PLAINTIFFS' SECOND REQUEST FOR PRODUCTION has been made on
December 22,2006, by delivering a copy thereof

to:

Todd Welty

Meadows, Owens, Collier, Reed, Cousins & Blau, L.L.P 901 Main Street, Suite 3700 Dallas, Texas 75202

"GROVER HARTT, II

~ ¿nr
-3-

Griipevine Imp()rts, L!d. v. U_nited States __ ____
Communications Between Cheryl Kiger, IRS Chief

Counsel Attorneys, and Department of Justice Attorneys
Justice.
DESCRIPTIO1\*

~-----_..- ..ATTACHMENTS

* All referenced persons, except Cheryl Kige! and David Thurber, are lawyers for IRS Chief Counselor the U.S. Department of

** Produced e-mail is the last in a chain of e-mails. All earlier e-mails are redacted and idcntificd sc earatcl on this Drivilegc l~ RECEPIENT (IRS COpy TO (IRS UNLESS AUTHOR* TIME DATE BEG NO

UNLESS SPECIFIED)* SPECIFIED * ¡WILLIAM HEARD, 10HNI .1
anticipated

PRIVILEGE

RICHARD JACOBUS MORAN. JOHN :

PRODUCED - earlier chain
e-mai Is rcdactcd and listcd

KIG 000001 i - 1(001), CHRISTOPHER GUARNIERI, CHERYL i EMAIL ,discussing logistics of

- 07/15/06 I 18 PM I lAMES 1'1'1' EGA N (001), GROVFR KIGER, SOB ., i confere. nce call

seperately**

,i iHARTT (DOJ) EXECUTIVES (GROUP I , GROVER HARTT (001), MORAN, JOHN , d..

I .. f .. d

PRODUCED - chain cmails redact

KIG-000004 07/5/061 230 PM !~~~~A~~ (DOJ) CHRISTOPHER EGAN IGUARNIERI. SOB I E-MAIL 'confcren:e c:li p

1--IWILLlAMHEARD,lOHNI-. j 1-I, --ICODE) 0t- atc ' ,iscussin 0 IstlCS antici

cd and Iisl(

Case 1:05-cv-00296-FMA

I I B I(DOJ), JAMES FEE I

EXECUTlVloS (GRO~P.. I
--SOB EXECUTIVES

seperatcly**

KIG-000007 107/17/061606 AM JACOBUS (0001)) I~CH:RIST6PH~R EGAN GUARNIERI, JOHN t:-M AIL ¡discussion of

- --I i I--- RICHARD HARTT 001, . I ... 6501(e) 1-- - GROVER (GROUP CODE) KIGER . -tI 11AMES FEE,Ç_ODE), CHERYL JOHN : section

ATTY-CLIENT; ATTY-WORK PRODUCT;
DELIBERA TlVE

i

PROCESS

I ~_ I WILLIAM ~ MORAN, ..~~--

RICHARD JACOBUS 'SOB EXECUTIVES

I(DOJ), lAMES FEE, (GROUP CODE), JOHN : d.. 'istlCS 0d antici ate- I . i PRODUCED earlier. chain , iscussin 0 I .. f ..

Document 68-4

KIG-000010 07/7/06111147 IERYL KIGER 'I

i : (001) IHEARD CHERYL KIGER j E-MAIL . Ii g g" P 1 Ic-mails rcdacted and listed GUARNIERI. JOHN~I
GROVER HART (001), I1

1 : CHRISTOPHER EGAN MORAN, WILLIAM icon erence ca :seperatcly**

KIG-000.014

CHRISTOPHI,R . GROVER HARTT ) I E-MAIL r g gii p 10 istics of antici ated . . i. 107/1106 12 11 PMilCHERYL KIGER J ( 001 , 1 discussin(fil.C.d. in Grapevine Import, i~s.rcdacted

- _._~_._-+ _. MSJ BRIEF -~I . US CROSS

, ' FEE conierence ca L d U. d S I ** EGAN (DOJ) JAMES

¡PRODUCED - earlier chain
and listed

i CHRISTOPHER i, I ICHART DESCRIBING ATTY-WORK PRODUCT; KIG-000079 j07/7/06 I 57 PM ~GAN (DOl) ,CHERYL KIGEl1 -- FAX !covcr sheet IGRAPEVINE SHELTER DELIBERATIVE

Filed 12/29/2006

KIG-000081 07/7/0615 08 PM ,( ) I WILLIAM HEARD, E-MAIL ¡giving instructions for conterence call ¡INSTRUCTIONS Ic-maiis rcdacted and listed ,EGAN (DOJ) ¡JAMES FEE ¡RICHARD JACOBUS. i seperately**

, ,iIb~ -~iATTY I' i -- i y i t v. nite ¡HEARD , I --.----.,(001)-- ---CLIENT; -- tatcs seperate , .' 1 ! ! PROCESS
I

i I o"J-- - - -- JOHNGUARNIERI,-------.i- -~: . N, PRODUCED

, CHRISTOPHER GROVER HARTT 001 , ,JOHN MORA , I .... _ CONFERENCE CALL .

- earlicr chain

Page 4 of 10

----I i I CHRISTOPHER . I _ ÇlIERYLpGER i. --+- .--.------ -+. ~RODUCT; --i --l---- _.(001), I iCHART DESCRIBING lATTY-WORK . KIG-000086 07/7/061 'EGAN (DOJ) ¡CHERYL KIGER i LLTTER cover sheet IGRAPEVINE SHELTER ,DELIBERATIVE
E-MAIL ¡di"",,mg pI," em p""mi,"" '~d~. - -.- :~:::E;:ED

, I ' i i 1 'ATTY-CLIENT.

KIG-0000'8--8 l-o--/-8--i6, 5 . CHRISTOPHrn~RYL~~GER' IGROYER HARTT (DOl).

i 7 I /0 i .45 PM EGAN (DOJ) , 'JAMES FEE. 'filin ofre ort .. i

PM CHERYL KIG- 89' 11. . ' ----- CHRISTOPHER EGAN' :GROVER HARTT (DOJ).: E-MAIL- +-ildisc~~sin~for prcparati~ii and---' - '~ODUCED 0000 ,07/8/06 5.55

KIGER ¡(DOl) IDAVlDTHURBER filingofreDort I ;

I * All r~erenced-lrsoris, except Cheryl Kiger and David Thurber, are lawyers for IRS Chief C_()~nsel or the U.S. Department ot-!i~stice. ** Produced c-mail is thc last in a chain of e-mails. All earlier e-mails are redacted and idcntified se earatel on this privilege logj RECEPIENT (IRS COPY TO (IRS UNLESS DESCRIPTlON* TYPE DATE TIME AUTHOR* BEG NO

UNLESS SPECIFIED * SPECIFIEDl

A TT ACHMENTS

PRIVILEGE

'iabout section 6501 (c) between lim Fec, notes on conference call discussion

KIG-000090
Heard, lohn Blaise Dusenberr, Bill 'ilohn Moran,Guarnieri, Christopher

07/8/06
NOTES

CHERYL KIGER

ATTY-CLIENT: DELIBERATIVE PROCESS

I

IHartt Richard Jacobus, and Grover J Egan.
E-MAIL
transmittal
¡SECTION 6501

, ._~-_.._--GRAPEVINE COMPLAINT; TIGUE

KIG-000092

07/9/061 4:06 PM ICHERYL KIGER ICHRISTOPHER EGAN (DOJ)

:COURT OPINION ON

PRODUCED

-tI

KIG-000119
CHERYL KIGER
i

07/21/06
1

CHRISTOPHER EGAN (001)
LETTER

covcr sheet

1999 FORM 1040; JPRODUCED
GRAPEVINE 1999 FORM ¡

----E-MAIL

Case 1:05-cv-00296-FMA

¡ A TTY -CLIENT.

KIG-000174

07/27/06! 11:03 AM 1

lADlE WOODS

d'~""¡"g ,~""" 6501 (" 1065' lENKENS OPINION! -WORK rROOlICT ....... i A TTY

¡ ¡DELIBERATIVE

i-.
ICHERYLKI:ER-I

I ! PROCESS
E-MAIL
discussing section 6501 (e)

j

A TTY -CLIENT;

KIG-000175

07/28/06! 12:05 PM ICHERYL KIGER

JAOIEW=-!

ATTY-WORK PRODUCT;
!CALCULATION ISPEADSHEET
I !

DELIBERA TIVE

PROCESS
¡A TTY -CLIENT;

Document 68-4

!

--I
E-MAIL

iATTY-WORK PRODUCT; : DELIBERATIVE

KIG-000179 07/28/06 12:37 PM IJOHN MORAN ¡CHERYL KIGER

discussing cxpcrt assignment

1-_ .__~___-CHERYL KIGER
E-MAIL
CHRISTOPHER EGAN

ill
I I

1- - ---I discussing section 650 i ( e)

IPROCESS

A TTY -CLIENT;

I ! 1

ATTY-WORK PRODUCT:
DELIBERA TlVE

I

PROCESS

~--~discussing expert assignment
I

Filed 12/29/2006

KIG-OO~1~~ LO~06 j 4 00 PM

t

CHERYL KIGER 1(001) ~___.. E-MAIL

ATTY-CLIENT; IDELIBERATIVE

.PROCi:~__
lATTY-CLIENT;

KIG-000183 108/02/061 8:42 AM

I.
1--,

CHRISTOOPH)ER CHERYL KIGER IGROVER HARTT (001) I. E-MAIL
CHRISTOPHER EGAN IGROVER HARTT (001)

!

EGAN (0 J

discussing expert assignment

---~.~- _._~T--_._..

!

-4ELIBERA TlVE ~i6rit~ED - carlier chai~
E-MAIL

KIG-OOO 184

08/02/06111 :21 AM ¡CHERYL KIGER

discussing call date

e-mails redactcd and listed

+
CHERYL KIGER

(001)._--t"
,

s.9crately** PRODUCED - carlicr chain
IGROVER HARTT (001) ,

Page 5 of 10

KIG-OOO 186

08/02/06 201 PM ICHRISTOPHER

E-MAIL

discussing call date

e-mails redact

cd and listed

. 1 EGAN (DOl)

seperatelv"

2

* All referenced persons,_ except Cheryl_Kiger andpavid Thur~er, are lawyers for IRS Chief Counselor the U.S, Department of Justice.

*' Produced e-mail is the last in a chain of e-mails. All earlicr e-mails are rcdacted and identificd sepcaratcly on this privilege logl-

BEG NO

DATE

TIME

AUTHOR*

RECEPIENT (IRS

COPY TO (IRS UNLESS

UNLESS SPECIFIED)'
,

¡n_SPECI FIED)*
ATTY-CLIENT;

TYPE

DESCRIPTlON*

A TT ACHMENTS

PRIVILEGE

I

KIG-000188
I discussing scction 6501 ( e) and cxpcrt ! assignmcnt
_1I INTERNAL 1 I

08/Il/0617:42AM
GROVER HARTT (DOJ) I E-MAIL

CHRISTOPHER I'CHERYL KIGER II

~_ __L-__nJ I I _~
LEGAL
¡MEMO DISCUSSING

EGAN (DOJ) J
iGRAPEVINE
!REPORTING

DELIBERA TlVE LATTY-WORK PRODUCT; 'PROCESS

KIG-000189 OW"/O'I 3.59 PM :CGHRI~T(DOPH)ER ¡iCHERYL KIGER-t.. . I F.AX ¡covcr sheet

":E'AN , I,i , 1 OJ I i I i
FED R CIV P 26 DlSCLOSURES.PDF

ATTY-CLIENT; ATTY-WORK PRODUCT; DELIBERATIVE PROCESS ATTY-CLIENT;

ATTY-WORK PRODl
DELIBERA TIVE

KI 0002 ,08/11/06 ICHERYLKIGER I with.ES I~~~~~~ .Egan. G - 03 I L -1- . . IN .O-T'=on call N( Christophcr - .2006-08-30 - ,

Case 1:05-cv-00296-FMA

n_JI ~_ _n____ I 'T;-;-~-~' ___", ccg:a~r~dinganaiYslsotscctl:n6)01(C)

PROCESS

KIG-000208 _J 08/1 /06 11:42~M I EGAl"(D01) _ICHER YL ~IGER __jGROVER HA~TT (DOJ)_ E-MAIL I tra~smltting rule governing rcport

I :CHRISTOPHER 'i . . .

;PRODUCED

i I. . .

GRAPVEFINE EXPERT ¡PRODUCED

KIG-000218l08/30/06 3:03..PM ..CGHRNIS.T.(DOPH)ER 'ICH. ERYL KIG:EREGAN ¡GROVER HARTT (001) I E-MAIL II.dtransmitting Grdapcvinc cxpert

WITNESS ,

DESIGNATION.PDF_ 1____
CURRICULUM L PRODUCED
VIT AE.DQC _ CURRICULUM
VIT AE.DOC

- ¡- 1cHRISTOPHER EGAN -. - -. . .
(DQ./L___.--._ ___--__:~~L tranmitting rcsume
E-MAIL

i,EE'¡iesignation an rcsume I i A OJ ~.

~C:~00225 08/:1/061 342 PM ,CHERYL KI~ER I(DOJ)_ _... _ __ _ ._ 1- E-MAI~ tranmitting resumc

=: ICHRISTOPHEREGAN-i - .-~ r ..

Document 68-4

KIG-000229 _~08/31/06 5:35 PM ICHER~L KIGER

~ PRODUCED
A TTY -CLIENT;

KIG-000233 109/01/06 4:29 PM CHERYL KIGER JOHN MORAN :JAMES FEE

discussing cxpert assignmcnt

ATTY-WORK PRODUCT;
DELIBERA TIVE

PROCESS
I JAMES FEE I E-MAIL I

1---

-~_.---.- -- i

KIG-000234 109/01/06 1 4:51:~~ iCHE~YL KIGER _~JADIE W~_~~S

iI I' 'i I

transmitting transaction docs

SUMMARY.

DOC, TIGUE I PRODUCED - carlier chain

cd and li,'-~

TRANSACTION.PPT c-mails redact

JADIE WOOD~ i--

scDcrately"*_

Filed 12/29/2006

KIG-000254 109/0110615:11 PMjIJ..AMESFEE i:(OBEXiECUTIVES) primari y attorneys

KIGER, JOHN MORAN, , E MA Id.. .

WILLIAMS i -I IL I iscussing cxpcrt assignmcnt ABlN,

----_..- . ---

HELEN REPSIS i n-JADIE WOODS, CHERYL! I KIGER, JOHN MORAN, I i

------I E-MAIL I transmitting transaction docs
I

ATTY-WORK PRODUCT; DELIBERATIVE PROCESS

KIG-000256 109/03/06 907 AM ICHRISTOPHER IJAMES FEE

WILLIAM SABIN':11 E MAl Id.. .
HELEN REP , SOB L iscussing expert assignmcnt SIS -,

ATTY-WORK PRODUCT;
DELIBERA TIVE

I ., STERNER I

CODE) __ __
TRANSACTION.PPT e-mails rcdacted and listcd
seDcratclv**

EXECUTIVES (GROUP

PROCESS

SUMMARY.DOC, TIGUE I PRODUCED - carlicr chain

Page 6 of 10

KIG-000258 t/05/06111;~ A: Ie Hf:Y~ KIGER MESO HAMMOU 11

I i I

3

BEG NO

AUTHOR*

DESCRIPTlON*

ATTACHMENTS

PRIVILEGE
iATTY-CLIENT; !ATTY-WORK PRODUCT;
! DELIBERA TIVE

,i
- ---I notes on call with Christophcr Egan -l

,

KIG-0002791

09/05/061 M 5 PM ! CHER YI K ICER M~SO H A MMOU 0 -I

CAlI d"'"""g "p,rt "",go,,'" _

!PROCESS t------ -----

KIG-000280 109/051061 ¡CIIERYL KIGER ,
and Grai.evine sheltcr transaction

NOTES Ircgarding analysis ofscction 6501(c)

~~ ~_~__~ __,_ _--'_ __un ~.¡_____., --schcduling eall on report
(orwarding Grapeviiic ncws artiele

lATTY-CLIENT; DE LIBERA TIVE PROCESS PRODUCED - earlier chain
e-mails redacted and listed

,i KIG 2; : ,MESO ¡MESO HAMMOUD, i
CURRICULUM
VIT AE.DOC

-00028 1°9/06/061516 AM !HAMMOUD CHERYL KIGER 'lADlE WOODS i E-MAIL

seperatcly**

KIG-0002841 091111061 125 PM~CH'RYiER M~MMOUO =1AUIE " - --- I::MAII

PRODUCED ~----, PRODUCED

KIG-000286 109/11/061 1:38 PM ICHERYL KIGER ¡MESO HAMMOUD + ' E-MAIL
! transmitting rcsume

Case 1:05-cv-00296-FMA

J __ _'H
I forwarding example report filcd as I exhibit in diffcrcnt case

i-

KIG~00290 -I 0911l 1J~", !;~~~;i~;'FR i~HERYLKIGER--ER HARn (D+AlL

i109111/0615"6 PM/Hci,yLKIGER ¡MESO HA~MOUO_I I-MAIL I ~ KIGIR I i' ! KIG-000314
, i

, . !
forwarding draft reports and discussing review
,forwarding draft report
I T !

FXB DRAFT REPORTTEMPLE INTERESTS.PDF 1 , TIGUE TRANSACTION.PPT, i forwarding draft reports and discussing SUMMARY.DOC, review
T ABLE DOC

L-

f PRODUCED

iA TTY-CLIENT; i DELIBERATIVE ¡PROCESS

SUMMARY.DOC, TIGUE

Document 68-4

, I MMOUD I KIG-000342 '0911/06; I07PM I'HERYL KIGER IMESO HA= I
I E-MAIL

TRANSACTION.PPT, lATTY-CLIENT;

CURRICULUM DELIBERATIVE VIT AE.DOC, PROCESS
T ABLE.

n I E-MAIL

DOC

;09/15/°"112.51 PM !cHERYL KIGER lMESO HAMMOUD i
! I

SUMMARY.DOC
SUMMARY.

¡- ~ I i
I E-MAIL
i i

A TTY-CLIENT; DELIBERA TIVE PROCESS

,i ¡CHRISTOPHER EGAN DA VlD THURBER.

DOC, TIGUE TRANSACTION.PPT, i A TTY -CLIENT;

forwarding draft report

T ABLE.DOC, DELIBERA TIVE

CURRICULUM PROCESS
VIT AE.DOC
,_~n E-MAIL I~Viding phone numbcr

Filed 12/29/2006

:J _ 'OJ) _ MFSO HAMMOUD

KIG-000446 I 09/18/06I'I235PM I MFSO I CHRISTOPHER EGAN CHFRYI KIGER

, 'HAMMOUD ~OJ) ~

PRODUCED

~--_.._-ATTY-CLIENT;
DELIBERA TIVE

KIG-000447 -, 09/21/06 r 12-00 P~ ¡CHERYL-KIGER lMESO HAMMOUD

n +~IL _ ! forwarding draft report
!

-T:-r

lSUMMAR~~O;
1 i

PROCESS

__i-_ i ---- i T~-I i 1_ ___

ATTY-CLIENT;

ATTY-WORK PRODUCT;
E-MAIL
I comments on draft report
I I

Page 7 of 10

KIG-000471 :09/21/06 1210 PM !~1~~OUD ICHERYL KIGER

DELIBERA TIVE

PROCESS

4

-~
DESCRIPTlOl'*
ATTACHMENTS
GRAPEVINE IMPORTS RESUME OF CHERYL KIGER.DOC, GRAPEVINE IMPORTS -

_._----PRIVILEGE

BEG NO AUTHOR*
REPORT OF CHERYL I
,

KIGER - ATTACHMENT j
E-MAIL

KIG-000472
COOl)
1 I i I , , ,

09/22/06111:42 AMICHERYL KIGER ¡CHRISTOPHER EGAN

forwarding final report

A.PPT, GRAPEVINE :PRODUCED
IMPORTS - REPORT OF I

CHERYL KIGER - I

ATTACHMENT B~
GRAPEVIN.E IM.P.ORTSREPORT OF CHERYL
KIGER (9,21-06l.OC
1

i----~ER I'CI".II' fowarding and discussing accountant

i i
----- ---L-GROVER HARTT (001)
E-MAIL
I workpapers

Case 1:05-cv-00296-FMA

I

:G_:00512l28/:
-1-E-MAIL
¡requesting copy of

9:36 AM ¡CHRISTOPHER

ATTY-CLIENT; TMP.HTM, CPA WORK lATTY-WORK PRODUCT;

IEGAN (DOJ) CHERYL KIGER

PAPERS - TIGUE.POF DELIBERATIVE
PROCESS

~IG-000525 11011 0/06 1 :01 PM k~ERYL KIGERjcHRISTOPHER EGAN (001)

~ort
, , I

Grapevine expert
GRAPEVINE-RELA TED FORM 1099s RECEIVED

PRODUCED

t..
I

KIG-000526 110113/06
CHERYL KIGER

I 1

4:30 PM ¡EGAN (001) ¡CHRISTOPHER
I FAX
!

¡ forwarding Grapevine-related Form : I 099s and discovcry request

FRO:\1 TODD WELTY; IPRODUCED
IGRAPEVINE RFP AND !

Document 68-4

KIG-000540 _10116/06111:56~\1ICHERYL KlGER IMESO ~~MMOUD
CHERYL KIGER

1--E-MAIL
E-MAIL E-MAIL
,

-f~QCi--.
I forwarding accountant workpapers
i scheduling conference call

iTMP.HTM, CPA WORK ¡PRODUCED
¡PAPERS - TIGUE.PDF_t' _u.__.

KIG-000552 110116/06

5 CHRISTOPHER :38 PM EGAN (001)

1---- ---t-_..
CHERYL KIGER
CHRISTOPHER EGAN
,

--t
E-MAIL E-MAIL
i

t~OVER HARTT (001)

! PRODUCED
I forw~r~ing court opinion
scheduling conference call
I

. E-GAN (001) KIG-000553 110117/06 94 iMA CHRISTOPHER

IGODBEYMSJORDER.PD IPRODUCED
iF

KIG-000562

I Oil 7/06 10:30 AM CHERYL KIGER

1E-MAIL
E-MAIL

(001)
CHERYL KIGER
CHERYL KIGER
CHRISTOPHER EGAN
i

!GROVER HARTT (DOJ), ¡MESO HAMMOUD

PRODUCED
scheduling conferencc call
----

KIG-000563
jMESO HAMMOUD

10117/0611038 AM MESO

. 'HAMMOUD

PRODUCED
scheduling conference call

Filed 12/29/2006

KIG-000564

0/.17/0.6.. ¡ 10.39 AM CHRISTOPHER

1GROVER HARTT (D6.i)~

___... 'EGAN (DOJ)
(001)

L
¡commenting on court opinion

'PRODUCED
,

-¡ PRODUCED

KIG-000565

0117/061 11:10 AM CHERYL KIGER

KIG-000566

forwarding comments on Grapevine
1 cxpert reports
I -- . ¡ ,

CK COMMENTS ON GERALD SONGY
REPORT.DOC, CK

10117/061 3:59 PM ¡CHERYL KIGER ¡CHRISTOPHER EGAN (DOJ)

GROVER~~RTT (001), ~-MESO HAMMOUD I E-MAIL

COMMENTS ON CPA WORKPAPERS.DOC
I E-MAIL
1 i

ATTY-CLIENT; DELIBERATIVE PROCESS

Page 8 of 10

KIG-000572
1 ,

1:5 PM ,CHERYL KIGER

MESO HAMMOUD

forwarding comments on Grapcvine
cxpert reports

ATT . --+1

Y -CLIENT;

DELIBERATIVE
'PROCESS

5

BEG NO

DA TE I TIME

AUTHOR*

RECEPIENT (IRS UNLESS SPECIFIED"

DESCRIPTlON*

ATTACHMENTS

PRIVILEGE

KIG-000573 ' 10/19/06 ¡ 2:07 PM ". MMOUD ICIHERYL KIGER I E-MAIL '.dlSCUSSing Grapevine expert rcports

1 . I'MESO' ' I,... ATTY-WORK PRODUCT; i ! j 'i . i ' TTY -CLIENT; . : i ~.I ___A_____1_____- PROCESS um__--- _ ~_. iCK COMMENTS ON iATTY-CLIENT; , , _.

KIG-000574.... .10/23/06. 3:26 PM

_. _1_--__ __ __ _ --_____ _ --u _ __ REBUTTAL.DOC ¡PROCESS

11~1231O"F' HA " DELIBERATIVE

CHERYL KIGER ¡MESO HAMM.. OUD .1. . .1. E-M.A. IL lorw. arding commcnts on Grapcvine iGER.ALD SONGY fDEUBERATIVE

II

Case 1:05-cv-00296-FMA

KIG-000577 .110/24/06.1 5:23 AM 'IHAMMOUD ,CHFRYE KIGER ' I E-MAIE ""CO",", Gmpwm, "p,rt ,oport, I~E

KIG-000578 110/24/06 8,57 AM ICHERYL KIGER IMESO HAMMOllD I E-MAIL ¡discussing Grapcvine expert rcports ii iATTY-WORK PRODUCT;

KIG-000580 110/24/0611045 AMiCHERYL KIGER i(DOJ) ___ _ =1' ___ I E-M. A ILj~.o...rw. oedm, 0,,'1 ,"fomm"O"_~'PDE IPROOlI(',o_

. I ,to"II E-J\ATTY-WORKr PRODUCT. I .: ~" I ' DEUBERA TIVE lATTY-CLIENT, !MESO i..cxpertreports . ' -l ,,-- PROCESS __~ I iil ____,' ATTY-CLIENT; , ~__i I '., i I . I ---i i j DEUBERA , i I i I¡~: EGAN ' . .. . TIVE CHRISTOPHER IPROCESS R

t---- _ ._____.._ ~_____ -- --- - ~--------_ 10/24/06 2.02 J ~ CHRISTOPHER'ICHE ' pickup .PRODUCED KIG 000584PM ) CHERYL KIGER E-MAIL ¡arranging i with -----O' ATT-Ý-CLIENT; . I i i~
discussion

Document 68-4

KIG-000585 110/25/06 i CHER YL KIGER ' , NOTES I Christophcr Egan, Grover Hartt, and DEUBERA TlVE

- - 1-- - - - i - ---- ---notes

EGAN 1(001 Hammoud PROCESS i ' i Mcso

on deposition

Filed 12/29/2006 Page 9 of 10
6

Case 1:05-cv-00296-FMA

Document 68-4

Filed 12/29/2006

Page 10 of 10

CO-R I

,+.imation

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Grapevine Imports, Ltd. v. United States
Kiger Communications
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