Free Motion for Leave to File - District Court of Federal Claims - federal

Case 1:05-cv-00231-EJD

Document 121-2

Filed 09/21/2007

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IN THE UNITED STATES COURT OF FEDERAL CLAIMS JZ Buckingham Investments LLC as Tax Matters Partner of JBJZ Partners, a South Carolina general partnership, Plaintiff, v. United States of America, Defendant. § § § § § § § § § §

CASE NO. 05-231 T Chief Judge Edward J. Damich

DECLARATION OF JOEL N. CROUCH IN SUPPORT OF PLAINTIFF'S MOTION FOR LEAVE TO FILE SUR-REPLY INSTANTER IN OPPOSITION TO DEFENDANT'S MOTION FOR LEAVE TO AMEND ANSWER TO ASSERT COUNTERCLAIM FOR PENALTIES I, Joel N. Crouch, pursuant to the provisions of 28 U.S.C. § 1746 certify that: 1. I am an attorney with Meadows, Collier, Reed, Cousins & Blau, L.L.P., counsel

to Plaintiffs in this action and have primary responsibility for this case. 2. I am in possession of the files in this case and have reviewed the files and make

this declaration based on personal knowledge. 3. On July 13, 2007, the Defendant took the deposition of Charlotte Crosby the

assistant to Mr. Jerry Zucker ("Zucker") and Mr. James Boyd ("Boyd"), partners of Plaintiff. 4. Prior to her deposition, Ms. Crosby had stated that she did not have any other

documents other than those previously provided to counsel. 5. In response to a question during the deposition, Ms. Crosby stated that she

maintained a file in her office regarding the transaction at issue. She also stated that she had produced all the files to counsel.

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6.

Ms. Crosby was asked to retrieve the files from her office during a break in the

deposition. Upon reviewing the files maintained by Ms. Crosby, I discovered that it contained documents that had never been provided to me or anyone at my firm. 7. I immediately notified counsel for Defendant and provided the files for review

after removing any privileged information. 8. Thereafter at the deposition, counsel for Defendant asked questions of Ms. Crosby

regarding the documents in the file. 9. At the end of the deposition, counsel for Defendant was given a copy of the entire

file without any of the privileged information. 10. On August 14, 2007, to avoid any confusion over the documents that were given

to the Defendant, a bates stamped copy of the documents and a privilege log were sent to Defendant's counsel. Respectfully submitted, By: s/Joel N. Crouch Joel N. Crouch Texas State Bar No.05144220

MEADOWS, OWENS, COLLIER, REED COUSINS & BLAU, L.L.P. 901 Main Street, Suite 3700 Dallas, TX 75202 (214) 744-3700 Telephone (214) 747-3732 Facsimile [email protected] ATTORNEY FOR PLAINTIFF

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CERTIFICATE OF SERVICE On this the 21st day of September, 2007, a copy of the foregoing Declaration of Joel N. Crouch in Support of Plaintiff's Sur-Reply to Defendant's Reply to Plaintiff's Response to Defendant's Motion to Amend was delivered to counsel listed below via the electronic transmission. Dennis M. Donohue, Esq. Trial Attorney United States Department of Justice Tax Division P.O. Box 26 Ben Franklin Station Washington DC 20044 (202) 616-3366 s/Joel N. Crouch Joel N. Crouch

DECLARATION OF JOEL N. CROUCH ­ Page 3 357551