Eulich, et al v. USA, No. 3:1999cv01842 - Document 151 (N.D. Tex. 2009)

Court Description: Memorandum Opinion and Order granting 137 United States' Renewed Motion to Determine Petitioner's Claim of Privilege and to Turn Over Documents Determined Not Privileged. (see order) (Ordered by Judge Sam A Lindsay on 9/4/09) (tln)

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IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF TEXAS DALLAS DIVISION JOHN F. EULICH, Petitioner, v. UNITED STATES OF AMERICA, Respondent. § § § § § § § § § Civil Action No. 3:99-CV-1842-L MEMORANDUM OPINION AND ORDER Before the court is the United States Renewed Motion to Determine Petitioner s Claim of Privilege and to Turn Over Documents Determined Not Privileged, filed February 26, 2009. After careful consideration of the motion, response, briefs, record, documents submitted for in camera review, and applicable law, the court grants the United States Renewed Motion to Determine Petitioner s Claim of Privilege and to Turn Over Documents Determined Not Privileged, and orders the Petitioner to produce those documents as herein ordered. I. Factual and Procedural Background The Internal Revenue Service ( IRS ) is investigating Petitioner John F. Eulich ( Eulich or Petitioner ) for the tax years of 1995, 1995 and 1997. As part of its investigation, the IRS sought documents relating to a Bahamian trust, the Mona Elizabeth Mallion Settlement Trust No. 16 ( MST-16 or the Trust ), and to various corporations controlled by the Trust. To that end, on May 18, 1999 and November 15, 1999, the IRS issued Formal Document Requests ( FDRs ) on Eulich and Virginia Eulich, his wife, and on or about July 15, 1999, served an Administrative Summons on the Eulichs. Memorandum Opinion and Order Page 1 On August 16, 1999, Eulich and his wife filed this action to quash certain document requests relating to the Trust, and the Government subsequently filed counterclaims seeking to enforce the summonses. On February 9, 2001, the magistrate judge filed a report and recommendation, after having held a hearing, recommending that the summonses be enforced against both Eulich and his wife. On September 17, 2002, this court accepted the magistrate judge s recommendation and enforced the summonses and FDRs (the enforcement order ).1 Pursuant to the enforcement order, Petitioner produced numerous documents to the IRS. He also provided to the court for in camera review voluminous documents for which he claimed the attorney work-product or the attorney-client privileges. These documents were accompanied by a privilege log and a fifteen-page letter brief, which explained why Petitioner believes the documents are privileged. The court granted the IRS s oral request to file a response to the letter brief. The IRS filed its response on June 17, 2005. II. Analysis 1. Legal Standard The attorney-client privilege protects from disclosure confidential communications between a client and his or her attorney made for the purpose of facilitating the rendition of professional legal services to the client . . . . International Ins. Co. v. RSR Corp., 426 F.3d 291, 299 (5th Cir.2005) (internal quotation marks and citation omitted), reh g denied. 1 A communication is only The Eulichs appealed, and on August 27, 2003, the Fifth Circuit Court of Appeals affirmed the enforcement order as to Eulich and reversed the enforcement order as to his wife. Specifically, the Fifth Circuit held that Virginia Eulich did not have custody or control of the requested documents, as she was named in the FDRs and summonses only because she was married to Eulich and because community property was used in establishing the Trust. Accordingly, based on the Fifth Circuit s opinion, Virginia Eulich is no longer a party to this action, as she has no obligation or responsibilities associated with the FDRs and summonses. The Fifth Circuit, however, refused to disturb the finding that John Eulich has control of the [requested] documents. Eulich v. United States, 2003 WL 22018884 at *1 (5th Cir. 2003). Memorandum Opinion and Order Page 2 confidential for the purposes of the attorney-client privilege if it is not intended to be disclosed to a third party. Id. at 299 n.27 (internal citation omitted). The attorney-client privilege exists to protect [both] the giving of professional advice . . . [and] the giving of information to the lawyer to enable him to give sound and informed advice. Upjohn Co. v. United States, 449 U.S. 383, 390 (1981). The party asserting a privilege has the burden to demonstrate that the privilege exists under the circumstances presented. United States v. Newell, 315 F.3d 510, 525 (5th Cir. 2002). Documents and materials that are developed by an attorney for use in, or in anticipation of, litigation are not protected by the attorney-client privilege. These materials, however, may be cloaked from disclosure to an adverse party - at least during the discovery process - on the ground that they constitute the attorney s work product. Hodges, Grant & Kaufmann v. United States Gov t, 768 F.2d 719, 721 (5th Cir. 1985). The party asserting the work-product claim bears the burden of establishing that a document is work product. Id. 2. Determination In light of this standard, the court determines that the following documents are subject to the work-product or attorney-client privileges: Documents Privileged Documents Not Privileged MFPRIV 000001-2 Fullerlove MFPRIV 000003-6 MFPRIV 000007-8 Kennedy (attorneyclient) F000530 F000531 F001296 Memorandum Opinion and Order Page 3 Documents Privileged (cont d) Documents Not Privileged (cont d) F004051-53 FDR00454 paragraph 3 only FDR000454 (remainder) FDR00462 FDR00463 FDR00464-65 FDR2232 FDR3167-68 (3167 line items 4 and 6 only) FDR3167-68 (remainder) FDR03380-81 FDR03382-84 FDR02195-97 FDR02204 07 FDR02208-15 FDR02216-20 FDR02231 FDR02236-39 F001292-93 F001294-95 F001298-1302 FDR03368 F001252 F002903 FDR1380-82 FDR02165 FDR02166-67 FDR02168 Memorandum Opinion and Order Page 4 Documents Privileged (cont d) Documents Not Privileged (cont d) FDR02169-70 FDR02198-2203 FDR02226-9 FDR02255-6 FDR02349-58 FDR03155 F003403 F003455-56 FDR03094 FDR03131 FDR03151 FDR03376-79 FDR03393 FDR03394 FDR3490 FDR03051 FDR03177-78 FDR03471 FDR03506 FDR00952 FDR00953-61 FDR00962-68 FDR00969-70 FDR00971-72 FDR00973-78 Documents Privileged (cont d) Memorandum Opinion and Order Page 5 Documents Not Privileged (cont d) FDR001024 FDR01025-26 Kennedy (work product) FDR204717-18 FDR02233-34 F003391 F00397 F003398-400 F003409 F003458 FDR03046-47 FDR03150 FDR03400-02 FDR03404-05 FDR03409-10 FDR02248-9 FDR03429-30 FDR03451-54 F001288-91 F003431 FDR01858-59 FDR03048 FDR03049 FDR03050 FDR03136-47 Documents Privileged (cont d) Memorandum Opinion and Order Page 6 Documents Not Privileged (cont d) FDR03172-73 FDR03308-10 FDR03359-60 FDR03363 FDR03366 FDR03367 FDR03501-03 FDR03504 Mizell RMPRIV000001 RMPRIV000002-4 RMPRIV000005 RMPRIV000006 (second paragraph) RMPRIV000006 (remainder) RMPRIV000007-8 RMPRIV000009-11 RMPRIV0000013 RMPRIV0000014 RMPRIV0000015 RMPRIV0000016 RMPRIV0000017 RMPRIV0000018 RMPRIV0000019-22 RMPRIV0000023-24 RMPRIV0000025 Documents Privileged (cont d) Memorandum Opinion and Order Page 7 Documents Not Privileged (cont d) RMPRIV0000026 RMPRIV0000027-28 RMPRIV0000029 RMPRIV0000030 RMPRIV0000031-32 RMPRIV0000036 RMPRIV0000037 RMPRIV0000038 RMPRIV0000039 RMPRIV0000040-42 RMPRIV0000043 RMPRIV0000044 RMPRIV0000045 RMPRIV0000048-50 RMPRIV0000051-52 RMPRIV0000054 RMPRIV0000055-56 RMPRIV0000057-58 RMPRIV0000059 RMPRIV0000060-62 RMPRIV0000063-66 RMPRIV0000067-68 RMPRIV0000069-70 RMPRIV0000071 RMPRIV0000072 RMPRIV0000073 Documents Privileged (cont d) RMPRIV0000074-75 Memorandum Opinion and Order Page 8 Documents Not Privileged (cont d) RMPRIV0000076 RMPRIV0000077 RMPRIV0000078-79 RMPRIV0000080 RMPRIV0000081 RMPRIV0000082 RMPRIV0000084 RMPRIV0000085-86 RMPRIV0000087 RMPRIV0000088 RMPRIV0000089 RMPRIV0000090 RMPRIV0000091 RMPRIV0000092-95 RMPRIV0000096 RMPRIV0000097 RMPRIV0000098 RMPRIV000099-100 RMPRIV000101 RMPRIV000103 RMPRIV000104 RMPRIV000105 RMPRIV000106 RMPRIV000107 Documents Privileged (cont d) Documents Not Privileged (cont d) RMPRIV000108 RMPRIV000109-110 Memorandum Opinion and Order Page 9 RMPRIV000111 RMPRIV000112-16 RMPRIV000119 RMPRIV000120 RMPRIV000123-24 RMPRIV000125-26 RMPRIV000127-28 RMPRIV000129-134 RMPRIV000135 RMPRIV000136 RMPRIV000137 RMPRIV000138-39 RMPRIV00040 RMPRIV000151-52 RMPRIV000150 RMPRIV000153-56 RMPRIV000157 RMPRIV000158-162 RMPRIV000163-64 RMPRIV000167-68 RMPRIV000170-71 RMPRIV000172-74 RMPRIV000175 Documents Privileged (cont d) RMPRIV000176-195 Documents Not Privileged (cont d) RMPRIV000196 RMPRIV000197 RMPRIV000198-99 Memorandum Opinion and Order Page 10 RMPRIV000200 RMPRIV000201 RMPRIV000202 RMPRIV000205 RMPRIV000206 RMPRIV000207 RMPRIV000208 RMPRIV000209 RMPRIV000210 RMPRIV000211 RMPRIV000212-13 RMPRIV000218 RMPRIV000219 RMPRIV000220 RMPRIV000221 RMPRIV000222 RMPRIV000225 RMPRIV000226 RMPRIV000227 RMPRIV000228 RMPRIV000229 RMPRIV000234 Documents Privileged (cont d) Documents Not Privileged (cont d) RMPRIV000235 RMPRIV000236 RMPRIV000237 RMPRIV000238-242 Memorandum Opinion and Order Page 11 RMPRIV000243 RMPRIV000244 RMPRIV000245 RMPRIV000246 RMPRIV000247 RMPRIV000248 RMPRIV000249 RMPRIV000250 (last paragraph only) RMPRIV000250 (remainder) RMPRIV000251 RMPRIV000252 RMPRIV000253-56 RMPRIV000257 RMPRIV000258 (number 4) RMPRIV000258 (remainder) RMPRIV000259 RMPRIV000260 RMPRIV000261-62 RMPRIV000265 RMPRIV000266 RMPRIV000267 RMPRIV000268 RMPRIV000269 Documents Privileged (cont d) Documents Not Privileged (cont d) RMPRIV000270-71 RMPRIV000272 RMPRIV000273 RMPRIV000274 Memorandum Opinion and Order Page 12 RMPRIV000275 RMPRIV000276 RMPRIV000277 RMPRIV000278 RMPRIV000279 RMPRIV000280 RMPRIV000281 RMPRIV000282 RMPRIV000283 RMPRIV000284 RMPRIV000285-86 RMPRIV000287-88 RMPRIV000289-93 RMPRIV000294 RMPRIV000295 (item d.) RMPRIV000295 (remainder) RMPRIV000296-97 RMPRIV000298 RMPRIV000299 RMPRIV000300 RMPRIV000301 RMPRIV000302 Documents Privileged (cont d) Documents Not Privileged (cont d) RMPRIV000303 RMPRIV000309 RMPRIV000310 RMPRIV000311 RMPRIV000317 Memorandum Opinion and Order Page 13 RMPRIV000320 RMPRIV000321-23 RMPRIV000324-25 RMPRIV000326 RMPRIV000328 RMPRIV000329-331 RMPRIV000332-33 RMPRIV000334-35 RMPRIV000336 (line 13, sentence beginning with Mr. van Oosten . . . ) RMPRIV000336 remainder RMPRIV000337 RMPRIV000338 (lines23-32) RMPRIV000338 (remainder) RMPRIV000339 RMPRIV000344 RMPRIV000345 RMPRIV000346 RMPRIV000347 RMPRIV000348 RMPRIV000349 RMPRIV000350 Documents Privileged (cont d) Documents Not Privileged (cont d) RMPRIV000351 RMPRIV000352 RMPRIV000353 RMPRIV000354 RMPRIV000355-362 Memorandum Opinion and Order Page 14 RMPRIV000363-64 RMPRIV000365-66 RMPRIV000367-69 RMPRIV000370 (Third paragraph only) RMPRIV000370 (remainder) RMPRIV000371 RMPRIV000372 RMPRIV000373 RMPRIV000374 RMPRIV000375 RMPRIV000378-82 RMPRIV000383-84 RMPRIV000385-86 RMPRIV000387 RMPRIV000388 RMPRIV000389 RMPRIV000390 RMPRIV000391 (first paragraph only) RMPRIV000391 (remainder) RMPRIV000392 RMPRIV000393 Documents Privileged (cont d) Documents Not Privileged (cont d) RMPRIV000394 RMPRIV000395 RMPRIV000396 (third paragraph: Apparently this . . . ) RMPRIV000396 (remainder) RMPRIV000397 RMPRIV000398 Memorandum Opinion and Order Page 15 RMPRIV000399-401 RMPRIV000402 (first 3 paragraphs) RMPRIV000402 (last 3 paragraphs) RMPRIV000403 RMPRIV000404 RMPRIV000405-06 RMPRIV000407 RMPRIV000408-410 RMPRIV000411-12 RMPRIV000413-14 RMPRIV000415-16 RMPRIV000417 RMPRIV000418 RMPRIV000419 RMPRIV000420 (last two paragraphs) RMPRIV000420 (remainder) RMPRIV000421 (first paragraph) RMPRIV000421 (remainder) RMPRIV000422 RMPRIV000423 RMPRIV000424-25 RMPRIV000426-27 Documents Privileged (cont d) Documents Not Privileged (cont d) RMPRIV000428 RMPRIV000429-30 RMPRIV000431-35 RMPRIV000436-38 RMPRIV000439 Memorandum Opinion and Order Page 16 RMPRIV000440-41 RMPRIV000442-45 RMPRIV000446-49 RMPRIV000450 RMPRIV000451 RMPRIV000452 RMPRIV000453 RMPRIV000454-55 RMPRIV000457 RMPRIV000458 RMPRIV000459 RMPRIV000460 RMPRIV000461 RMPRIV000462 RMPRIV000463 RMPRIV000464 RMPRIV000465 RMPRIV000466 RMPRIV000467 Documents Privileged (cont d) Documents Not Privileged (cont d) RMPRIV000468 (beginning fourth paragraph ( I need to note . . . ) RMPRIV000468 (remainder) RMPRIV000469 (remainder) RMPRIV000469 (items 4. and 5.) RMPRIV000470 RMPRIV000471 Memorandum Opinion and Order Page 17 RMPRIV000472 RMPRIV000473 RMPRIV000474 RMPRIV000475 RMPRIV000476 RMPRIV000477 RMPRIV000478 RMPRIV000479 RMPRIV000480 RMPRIV000481 RMPRIV000482-83 RMPRIV000484 (paragraph beginning John asked . . . ) RMPRIV000484 (remainder) RMPRIV000485 RMPRIV000486 (last three paragraphs) RMPRIV000486 (remainder) RMPRIV000487-91 RMPRIV000492 RMPRIV000493 RMPRIV000494 RMPRIV000495 Documents Privileged (cont d) Documents Not Privileged (cont d) RMPRIV000498-99 RMPRIV000500-01 RMPRIV000502-03 RMPRIV000504 RMPRIV000506 Memorandum Opinion and Order Page 18 RMPRIV000507 (last two paragraphs) RMPRIV000507 (remainder) RMPRIV000508 RMPRIV000509 RMPRIV000510 RMPRIV000511 RMPRIV000512-14 RMPRIV000515-18 RMPRIV000519 RMPRIV000523 RMPRIV000524 RMPRIV000525-26 RMPRIV000527 RMPRIV000528 RMPRIV000529-30 RMPRIV000531-33 RMPRIV000536-39 RMPRIV000540 RMPRIV000541 RMPRIV000542-43 Documents Privileged (cont d) RMPRIV000544 (first paragraph) Documents Not Privileged (cont d) RMPRIV000544 (remainder) RMPRIV000545 RMPRIV000546 RMPRIV000547 RMPRIV000548 Memorandum Opinion and Order Page 19 RMPRIV000549 RMPRIV000551 RMPRIV000557-58 RMPRIV000559 RMPRIV000560 RMPRIV000561 (last paragraph) RMPRIV000561 (remainder) RMPRIV000562 RMPRIV000563 RMPRIV000564-65 RMPRIV000566 RMPRIV000567 RMPRIV000568 RMPRIV000569 RMPRIV000570-71 RMPRIV000572 RMPRIV000573-74 RMPRIV000575-76 RMPRIV000577-78 RMPRIV000579-80 RMPRIV000581-82 Documents Privileged (cont d) Documents Not Privileged (cont d) RMPRIV000583 RMPRIV000584 RMPRIV000585-87 RMPRIV000588-89 (there were some illegible portions) RMPRIV000593-96 Memorandum Opinion and Order Page 20 RMPRIV000597-604 RMPRIV000605-11 RMPRIV000612 RMPRIV000613-22 RMPRIV000623-28 RMPRIV000629-34 RMPRIV000635-37 RMPRIV000638 RMPRIV000639 RMPRIV000640 RMPRIV000641 RMPRIV000642-44 RMPRIV000645 RMPRIV000646 RMPRIV000647 RMPRIV000648 RMPRIV000649 RMPRIV000650 RMPRIV000651 (paragraphs 9., A., and B.) Documents Privileged (cont d) RMPRIV000651 (remainder) Documents Not Privileged (cont d) RMPRIV000652 RMPRIV000653 RMPRIV000654 RMPRIV000655-58 RMPRIV000659-60 RMPRIV000661 Memorandum Opinion and Order Page 21 RMPRIV000662 RMPRIV000663 RMPRIV000664-65 RMPRIV000666 RMPRIV000667-68 RMPRIV000670 (last paragraph) RMPRIV000670 (remainder) RMPRIV000671 RMPRIV000672-73 RMPRIV000674 (second paragraph under 2.) RMPRIV000674 (remainder) RMPRIV000675 RMPRIV000676-78 Rounce RMPRIV000683-84 RMPRIV000685 (last six paragraphs) RMPRIV000685 (remainder) RMPRIV000686-87 Lohmeyer FLPRIV00001-4 FLPRIV00005-6 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV00051 FLPRIV00052-68 FLPRIV00069-71 FLPRIV00075-76 FLPRIV00078-80 FLPRIV00083-86 FLPRIV00087 Memorandum Opinion and Order Page 22 FLPRIV00088-90 FLPRIV00091-96 FLPRIV00097-99 FLPRIV00106-13 FLPRIV00114-15 FLPRIV00116 FLPRIV00117-18 FLPRIV00119 FLPRIV00125-28 FLPRIV00129-33 FLPRIV00136 FLPRIV00182 FLPRIV00183-184 FLPRIV00185-87 FLPRIV00188-89 FLPRIV00190-91 FLPRIV00192 FLPRIV00195 FLPRIV00198-99 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV00200 FLPRIV00201 FLPRIV00202-03 FLPRIV00204-05 FLPRIV00206 FLPRIV00207 FLPRIV00208-24 Memorandum Opinion and Order Page 23 FLPRIV00229-32 FLPRIV00233-36 FLPRIV00238-39 FLPRIV00240 FLPRIV00248-49 FLPRIV00250-51 FLPRIV00273 FLPRIV00276 FLPRIV00281-82 FLPRIV00283-84 FLPRIV00285-89 FLPRIV00290 FLPRIV00311-16 FLPRIV00317-18 FLPRIV00319-20 FLPRIV00321 FLPRIV00322-23 FLPRIV00330-31 FLPRIV00332-34 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV00359-60 FLPRIV00361 FLPRIV00362 FLPRIV00363 FLPRIV00364-65 FLPRIV00366-67 FLPRIV00368 Memorandum Opinion and Order Page 24 FLPRIV00369-70 FLPRIV00371-73 FLPRIV00374 FLPRIV00375 FLPRIV00376-79 FLPRIV00380-82 FLPRIV00383-85 FLPRIV00386-89 FLPRIV00390 FLPRIV00392-94 FLPRIV00395-96 FLPRIV00397 FLPRIV00398 FLPRIV00399-409 FLPRIV00410-43 FLPRIV00444-47 FLPRIV00448 FLPRIV00449-50 FLPRIV00451 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV00452-53 FLPRIV00454 FLPRIV0000455 FLPRIV00456 (second paragraph) FLPRIV00456 (remainder) FLPRIV00457-61 FLPRIV00462 Memorandum Opinion and Order Page 25 FLPRIV00463-74 FLPRIV00475-77 FLPRIV00478-85 FLPRIV00486 FLPRIV00487 (first paragraph of 1.2) FLPRIV00487 (remainder) FLPRIV00488 (2.2 and first paragraph of 2.3) FLPRIV00488 (remainder) FLPRIV00489-91 FLPRIV00492 (7.2) FLPRIV00492 (remainder) FLPRIV00493-98 FLPRIV00499 FLPRIV00500-510 FLPRIV00511 FLPRIV00517-19 FLPRIV00520-21 FLPRIV00522-27 FLPRIV00528 FLPRIV00529-30 FLPRIV00531 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV00535-46 FLPRIV00547-48 FLPRIV00549-50 FLPRIV00551 FLPRIV00552 FLPRIV00553-55 FLPRIV00567-68 Memorandum Opinion and Order Page 26 FLPRIV00569 FLPRIV00571 (first paragraph of 1.2) FLPRIV00571 (remainder) FLPRIV00572 (2.2 and first paragraph of 2.3) FLPRIV00572 (remainder) FLPRIV00573-75 FLPRIV00576 (7.2) FLPRIV00576 (remainder) FLPRIV00577-80 FLPRIV00588-90 FLPRIV00591-93 FLPRIV00594 FLPRIV00595 FLPRIV00596-98 FLPRIV00599-604 FLPRIV00605-39 FLPRIV00640 FLPRIV00641-46 FLPRIV00647 FLPRIV00648-49 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV00650-54 FLPRIV00658 FLPRIV00659 FLPRIV00660 FLPRIV00661-62 FLPRIV00663 FLPRIV00664 FLPRIV00665 Memorandum Opinion and Order Page 27 FLPRIV00666 FLPRIV00667-69 FLPRIV00670-71 FLPRIV00672-73 FLPRIV00674 FLPRIV00675-76 FLPRIV00677 FLPRIV00678-80 FLPRIV00681 FLPRIV00682-84 FLPRIV00685 FLPRIV00686 FLPRIV00687-88 FLPRIV00702-04 FLPRIV00705-09 FLPRIV00710-12 FLPRIV00713-824 FLPRIV00825-26 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV00827-30 FLPRIV00831-34 FLPRIV00835-40 FLPRIV00841-44 FLPRIV00845-48 FLPRIV00849-50 FLPRIV00851 FLPRIV00852-54 Memorandum Opinion and Order Page 28 FLPRIV00855 FLPRIV00856-59 FLPRIV00860-65 FLPRIV00866-67 FLPRIV00868-69 FLPRIV00870 FLPRIV00871 FLPRIV00872 FLPRIV00873-74 FLPRIV00880-82 FLPRIV00883 FLPRIV00884-86 FLPRIV00887-96 FLPRIV00897-912 FLPRIV00913 FLPRIV00914 FLPRIV00915-19 FLPRIV00921-23 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV00924-25 FLPRIV00926 FLPRIV00927-29 FLPRIV00930-936 FLPRIV00937 FLPRIV00938 (second paragraph) FLPRIV00938 (remainder) FLPRIV00939 Memorandum Opinion and Order Page 29 FLPRIV00940 FLPRIV00943-44 FLPRIV00947-48 FLPRIV00949 (last paragraph) FLPRIV00949 (remainder) FLPRIV00950-53 FLPRIV00959-74 FLPRIV00975-77 FLPRIV00978-80 FLPRIV00981-84 FLPRIV00985-86 FLPRIV00987-89 FLPRIV00990-91 FLPRIV00992-94 FLPRIV00995-96 FLPRIV00997-98 FLPRIV00999-1000 FLPRIV01001-03 FLPRIV01004-06 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV01007 FLPRIV01008-1040 FLPRIV01041-42 FLPRIV01043-44 FLPRIV01045-48 FLPRIV01049 FLPRIV01050-60 FLPRIV01061-92 Memorandum Opinion and Order Page 30 FLPRIV01093 FLPRIV01094 FLPRIV01095-96 FLPRIV01097 FLPRIV0198 (6.) FLPRIV01098 (remainder) FLPRIV01099 FLPRIV01100-02 FLPRIV01103-07 FLPRIV01108-13 FLPRIV01114-54 FLPRIV01155-56 FLPRIV01157 FLPRIV01158 FLPRIV01159 FLPRIV01160-61 FLPRIV01162 FLPRIV01163 FLPRIV01164-67 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV01168 FLPRIV01169-70 FLPRIV01171 FLPRIV01172-73 FLPRIV01174-75 FLPRIV01176-79 FLPRIV01180 FLPRIV01181-83 Memorandum Opinion and Order Page 31 FLPRIV01184-86 FLPRIV01187-89 FLPRIV01191-97 FLPRIV01198-1200 FLPRIV01201 FLPRIV01202-08 FLPRIV01209-1331 FLPRIV01332-33 FLPRIV01334-38 FLPRIV01339 FLPRIV01340 FLPRIV01342 FLPRIV01343-45 FLPRIV01346-49 FLPRIV01350-1446 FLPRIV01447 FLPRIV01462 FLPRIV01463-73 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV01474 FLPRIV01475-77 FLPRIV0 1478-82 FLPRIV01483-84 FLPRIV01485-87 FLPRIV01488-90 FLPRIV01491-92 FLPRIV0 1493-94 Memorandum Opinion and Order Page 32 FLPRIV01495-99 FLPRIV01526-27 FLPRIV01528-32 FLPRIV01705-06 FLPRIV01707-13 FLPRIV01714-16 FLPRIV01717-18 FLPRIV01719 FLPRIV01720 FLPRIV01721 FLPRIV01722 FLPRIV01723-24 FLPRIV01725-28 FLPRIV01729-35 FLPRIV01736-41 FLPRIV01742-44 FLPRIV01745-47 FLPRIV01748-49 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV01750-55 FLPRIV01756-58 FLPRIV01759-61 FLPRIV01763-66 FLPRIV01767-70 FLPRIV01772-78 FLPRIV01779-90 FLPRIV01791-95 Memorandum Opinion and Order Page 33 FLPRIV01796 FLPRIV01801-03 FLPRIV01804-06 FLPRIV01807 FLPRIV01808-10 FLPRIV01811-13 FLPRIV01818-1819 FLPRIV01820 (second paragraph) FLPRIV01820 (remainder) FLPRIV01821-22 FLPRIV01823-28 FLPRIV01829-31 FLPRIV01833-34 FLPRIV01835-36 FLPRIV01837 40 FLPRIV01841-44 FLPRIV01845-48 FLPRIV01849-52 FLPRIV01853-54 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV01855 FLPRIV01856 FLPRIV01858-60 FLPRIV01861-63 FLPRIV01864-65 FLPRIV01866 FLPRIV01867-71 FLPRIV01872 Memorandum Opinion and Order Page 34 FLPRIV01873-75 FLPRIV01876-77 FLPRIV01878-82 FLPRIV01883 FLPRIV01884 FLPRIV01885 FLPRIV01887 FLPRIV01888-89 FLPRIV01890 FLPRIV01891 (last two paragraphs) FLPRIV01891 (remainder) FLPRIV01892 (first three paragraphs) FLPRIV01892 (remainder) FLPRIV01893 FLPRIV01900-07 FLPRIV01908-10 FLPRIV01911 FLPRIV01912-15 Documents Privileged (cont d) FLPRIV01916 (second and third sentences) Documents Not Privileged (cont d) FLPRIV01916 (remainder) FLPRIV01917 FLPRIV01918 (second paragraph) FLPRIV01918 (remainder) FLPRIV01919 FLPRIV01920-21 FLPRIV01922-25 FLPRIV01926-27 FLPRIV01928-29 Memorandum Opinion and Order Page 35 FLPRIV01930-32 FLPRIV01933-36 FLPRIV01937-39 FLPRIV01940-42 FLPRIV01943 FLPRIV01944 FLPRIV01945 (1., 2., 3., and a)) FLPRIV01945 (remainder) FLPRIV01946-48 FLPRIV01949-50 FLPRIV01951-66 FLPRIV01967-72 FLPRIV01973-75 FLPRIV01976 FLPRIV01977-78 FLPRIV01979 FLPRIV01980 FLPRIV01981 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV01982-85 FLPRIV01986-89 FLPRIV01990-94 FLPRIV01995-98 FLPRIV02000-02 FLPRIV02003-06 FLPRIV02008-13 FLPRIV02014-16 FLPRIV02017 Memorandum Opinion and Order Page 36 FLPRIV02018-23 FLPRIV02024-25 FLPRIV02026-27 FLPRIV02028-33 FLPRIV02034 FLPRIV02035 FLPRIV02036-46 FLPRIV02047-51 FLPRIV02052-53 FLPRIV02054-59 FLPRIV02060-71 FLPRIV02072-74 FLPRIV02075-76 FLPRIV02077-93 FLPRIV02146-51 FLPRIV02152-53 FLPRIV02154-55 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV02156-57 FLPRIV02158-62 FLPRIV02163-65 FLPRIV02166-67 FLPRIV02168-69 FLPRIV02170-71 FLPRIV02172-76 FLPRIV02177-80 FLPRIV02181-84 Memorandum Opinion and Order Page 37 FLPRIV02185-86 FLPRIV02187-92 FLPRIV02193-94 FLPRIV02195-2200 FLPRIV02201-05 FLPRIV02206-07 FLPRIV02208-11 FLPRIV02212-13 FLPRIV02214-16 FLPRIV02218-39 FLPRIV02240 FLPRIV02241-43 FLPRIV02244 FLPRIV02245-46 FLPRIV02247-48 FLPRIV02249-57 FLPRIV02258-65 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV02266-69 FLPRIV02270-73 FLPRIV02274-75 FLPRIV02276-78 FLPRIV02279-80 FLPRIV02281 FLPRIV02283 FLPRIV02284-90 FLPRIV02291-92 Memorandum Opinion and Order Page 38 FLPRIV02293-95 FLPRIV02296-300 FLPRIV02301-03 FLPRIV02304-06 FLPRIV02307-11 FLPRIV02312-23 FLPRIV02315-16 FLPRIV02320 FLPRIV02321-22 FLPRIV02323-24 FLPRIV02326-27 FLPRIV02328-29 FLPRIV02330-31 FLPRIV02332-35 FLPRIV02336-39 FLPRIV02340-41 FLPRIV02342-48 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV02349 FLPRIV02350 FLPRIV02354-57 FLPRIV02358-60 FLPRIV02372-73 FLPRIV02374-78 FLPRIV02379-80 FLPRIV02381 FLPRIV02382-83 Memorandum Opinion and Order Page 39 FLPRIV02384 FLPRIV02385-86 FLPRIV02387-89 FLPRIV02390-95 FLPRIV02396-97 FLPRIV02398-400 FLPRIV02401 FLPRIV02402-06 FLPRIV02411 FLPRIV02412 FLPRIV02413-15 FLPRIV02416-17 FLPRIV02422-25 FLPRIV02426-28 FLPRIV02429-32 FLPRIV02433-34 FLPRIV02435 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV02436-44 FLPRIV02445-50 FLPRIV02451-56 FLPRIV02457-60 FLPRIV02461-63 FLPRIV02464 FLPRIV02465-68 FLPRIV02469-74 FLPRIV02475 Memorandum Opinion and Order Page 40 FLPRIV02476-78 FLPRIV02479-80 FLPRIV02481 FLPRIV02482 FLPRIV02483-87 FLPRIV02488-89 FLPRIV02490-92 FLPRIV02493-95 FLPRIV02496 FLPRIV02497-98 FLPRIV02499-511 FLPRIV02512 FLPRIV02513-14 FLPRIV02515 FLPRIV02516 FLPRIV02517-19 FLPRIV02520 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV02521-22 FLPRIV02523 FLPRIV02524-26 FLPRIV02527-29 FLPRIV02530 FLPRIV02531 FLPRIV02532-33 FLPRIV02534 FLPRIV02538-40 Memorandum Opinion and Order Page 41 FLPRIV02541-59 FLPRIV02560 FLPRIV02561-62 FLPRIV02563 FLPRIV02564 FLPRIV02565 FLPRIV02566 (first paragraph) FLPRIV02566 (remainder) FLPRIV02568-69 FLPRIV02570 FLPRIV02571 FLPRIV02572-73 FLPRIV02574-83 FLPRIV02584-85 FLPRIV02586-87 FLPRIV02588-89 FLPRIV02590 FLPRIV02591-92 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV02593-94 FLPRIV02595-96 FLPRIV02597-98 FLPRIV02599-600 FLPRIV02601 FLPRIV02602 FLPRIV02603-04 FLPRIV02604.1 FLPRIV02605-06 Memorandum Opinion and Order Page 42 FLPRIV02607-08 FLPRIV02609-12 FLPRIV02613-14 FLPRIV02615-17 FLPRIV02618 (second paragraph) FLPRIV02618 (remainder) FLPRIV02619 FLPRIV02620-21 FLPRIV02622 FLPRIV02623-26 FLPRIV02627-28 FLPRIV02629 FLPRIV02630-32 FLPRIV02633-36 FLPRIV02637 FLPRIV02638 FLPRIV02639-41 FLPRIV02642 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV02643 FLPRIV02644-46 FLPRIV02647-49 FLPRIV02650-52 FLPRIV02653-55 FLPRIV02656-57 FLPRIV02658-61 FLPRIV02662 FLPRIV02663-65 Memorandum Opinion and Order Page 43 FLPRIV02666-68 FLPRIV02669-71 FLPRIV02672 FLPRIV02673 FLPRIV02676-77 FLPRIV02678-81 FLPRIV02682 FLPRIV02683-84 FLPRIV02685-86 FLPRIV02687 FLPRIV02688-90 FLPRIV02691-2693 FLPRIV02694 FLPRIV02965-2696 FLPRIV02697 FLPRIV02998-99 FLPRIV02700 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV02701-06 FLPRIV02707 FLPRIV02708 FLPRIV02709-11 FLPRIV02712 FLPRIV02713-15 FLPRIV02716 FLPRIV02717-21 FLPRIV02722-24 Memorandum Opinion and Order Page 44 FLPRIV02725-26 FLPRIV02727-29 FLPRIV02730 FLPRIV02731-32 FLPRIV02734-35 FLPRIV02736-37 FLPRIV02738 FLPRIV02739-40 FLPRIV02743-46 FLPRIV02747 FLPRIV02748-49 FLPRIV02750 (3.) FLPRIV02750 (remainder) FLPRIV02751-52 FLPRIV02753-58 FLPRIV02759 FLPRIV02760-62 FLPRIV02763-65 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV02766-69 FLPRIV02770-71 FLPRIV02772 (second paragraph) FLPRIV02772 (remainder) FLPRIV02773 FLPRIV02774 FLPRIV02775 (third paragraph) FLPRIV02775 (remainder) FLPRIV02776-77 FLPRIV01778-79 FLPRIV02780-86 Memorandum Opinion and Order Page 45 FLPRIV02787 FLPRIV02788-89 FLPRIV02790-92 FLPRIV02795 FLPRIV02796 FLPRIV02797-98 FLPRIV02800-03 FLPRIV02804-06 FLPRIV02807-08 FLPRIV02809 FLPRIV02810-15 FLPRIV02816-18 FLPRIV02819-20 FLPRIV02821-33 FLPRIV02834-40 FLPRIV02841-42 FLPRIV02843-46 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV02847 FLPRIV02848-49 FLPRIV02850 FLPRIV02851-53 FLPRIV02854-55 FLPRIV02856-59 FLPRIV02860-62 FLPRIV02863 FLPRIV02864-68 Memorandum Opinion and Order Page 46 FLPRIV02869-70 FLPRIV02871-74 FLPRIV02875-78 FLPRIV02879-81 FLPRIV02882-83 FLPRIV02884-86 FLPRIV02887 FLPRIV02888-90 FLPRIV02893-95 FLPRIV02896-942 FLPRIV02943-58 FLPRIV02960 FLPRIV02961 (third paragraph) FLPRIV02961 (remainder) FLPRIV02962-71 FLPRIV02972-74 FLPRIV02975-79 FLPRIV02980 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV02981-82 FLPRIV02983 FLPRIV02984-88 FLPRIV02989-94 FLPRIV02995-3000 FLPRIV03001-03 FLPRIV03004 FLPRIV03005-07 FLPRIV03008-09 Memorandum Opinion and Order Page 47 FLPRIV03013-15 FLPRIV03016 FLPRIV03017-58 FLPRIV03059 FLPRIV03060-61 FLPRIV03062 FLPRIV03063 FLPRIV03064 FLPRIV03065-66 FLPRIV03067 FLPRIV03068 FLPRIV03069-71 FLPRIV03072-81 FLPRIV03082-86 FLPRIV03087-89 FLPRIV03090-94 FLPRIV03095 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03096 FLPRIV03097-98 FLPRIV03100 FLPRIV03101 FLPRIV03102 FLPRIV03103 FLPRIV03104 FLPRIV03105-06 FLPRIV03107 Memorandum Opinion and Order Page 48 FLPRIV03108 FLPRIV03109-13 FLPRIV03114 FLPRIV03115 FLPRIV03116 FLPRIV03117 FLPRIV03118 FLPRIV03119 FLPRIV03120 FLPRIV03121 FLPRIV03122 FLPRIV03123 FLPRIV03124 FLPRIV03125 FLPRIV03126 FLPRIV03127 FLPRIV03128-29 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03130-31 FLPRIV03132 FLPRIV03133 FLPRIV03134 (1.) FLPRIV03134 (remainder) FLPRIV03135 FLPRIV03136 FLPRIV03137-38 FLPRIV03140 FLPRIV03141-42 Memorandum Opinion and Order Page 49 FLPRIV03143-47 FLPRIV03148 FLPRIV03149 FLPRIV03150 FLPRIV03151 FLPRIV03152-53 FLPRIV03154 FLPRIV03155 (second paragraph) FLPRIV03155 (remainder) FLPRIV03156 (first two paragraphs) FLPRIV03156 (remainder) FLPRIV03157 (second paragraph) FLPRIV03157 (remainder) FLPRIV03158 FLPRIV03159 FLPRIV03160-61 FLPRIV03162 FLPRIV03163 FLPRIV03164 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03165-66 FLPRIV03167-71 FLPRIV03174 FLPRIV03175 FLPRIV03176-79 FLPRIV03181-89 FLPRIV03190 FLPRIV03191 FLPRIV03192-93 Memorandum Opinion and Order Page 50 FLPRIV03194-95 FLPRIV03196-97 FLPRIV03199 FLPRIV03200-05 FLPRIV03206-08 FLPRIV03209 FLPRIV03210-12 FLPRIV03213-15 FLPRIV03216-17 FLPRIV03218-20 FLPRIV03221-23 FLPRIV03224-25 FLPRIV03226 FLPRIV03227-28 FLPRIV03229-31 FLPRIV03232-34 FLPRIV03235-37 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03238-41 FLPRIV03242 FLPRIV03243 FLPRIV03244 FLPRIV03245-46 FLPRIV03247-48 FLPRIV03249 FLPRIV03250-52 FLPRIV03253-54 Memorandum Opinion and Order Page 51 FLPRIV03255-56 FLPRIV03257 FLPRIV03258-61 FLPRIV03262-63 FLPRIV03264 FLPRIV03265-66 FLPRIV03267 FLPRIV03268 (6.) FLPRIV03268 (remainder) FLPRIV03269-71 FLPRIV03272 FLPRIV03273-75 FLPRIV03276 FLPRIV03277-78 FLPRIV03281-84 FLPRIV03285-88 FLPRIV03289-93 FLPRIV03294-96 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03297 FLPRIV03298-310 FLPRIV03364-89 FLPRIV03390-92 FLPRIV03393-401 FLPRIV03402-05 FLPRIV03406 FLPRIV03407-11 FLPRIV03412 Memorandum Opinion and Order Page 52 FLPRIV03413-15 FLPRIV03416-18 FLPRIV03419-20 FLPRIV03421-56 FLPRIV03457 FLPRIV03458-59 FLPRIV03460-61 FLPRIV03462-97 FLPRIV03498-99 FLPRIV03500 FLPRIV03501 FLPRIV03502 FLPRIV03503-04 FLPRIV03505 FLPRIV03507 FLPRIV03508-09 FLPRIV03510 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03513 FLPRIV03514 FLPRIV03515 FLPRIV03516 FLPRIV03517 FLPRIV03518-20 FLPRIV03521 FLPRIV03522 FLPRIV03523 (2. (i)) Memorandum Opinion and Order Page 53 FLPRIV03523 (remainder) FLPRIV03524 FLPRIV03525 FLPRIV03526-27 FLPRIV03528 (first paragraph beginning with the second sentence) FLPRIV03528 (remainder) FLPRIV03530 FLPRIV03531 FLPRIV03533 FLPRIV03534 FLPRIV03535 FLPRIV03538 FLPRIV03541 FLPRIV03542 FLPRIV03543 FLPRIV03544 FLPRIV03545-47 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03548 FLPRIV03549 FLPRIV03550-51 FLPRIV03552 FLPRIV03553-54 FLPRIV03555-62 FLPRIV03563 FLPRIV03564 FLPRIV03565 FLPRIV03566 Memorandum Opinion and Order Page 54 FLPRIV03567 FLPRIV03568 FLPRIV03570-73 FLPRIV03574 FLPRIV03575 FLPRIV03576-79 FLPRIV03596 FLPRIV03598 FLPRIV03599 FLPRIV03600 FLPRIV03608-09 FLPRIV03615 FLPRIV03616-17 FLPRIV03618 FLPRIV03619-20 FLPRIV03623-24 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03625 FLPRIV03626 (1.4) FLPRIV03626 (remainder) FLPRIV03627-29 FLPRIV03631 FLPRIV03632 FLPRIV03633-35 FLPRIV03636 FLPRIV03637 FLPRIV03638 FLPRIV03639 Memorandum Opinion and Order Page 55 FLPRIV03640 FLPRIV03641-42 FLPRIV03643 FLPRIV03644-45 FLPRIV03648-50 FLPRIV03653 FLPRIV03654 FLPRIV03655 (1.4) FLPRIV03655 (remainder) FLPRIV03656 (6.) FLPRIV03656 (remainder) FLPRIV03657 FLPRIV03658 FLPRIV03659-63 FLPRIV03664-65 FLPRIV03668 FLPRIV03669 FLPRIV03670 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03671 FLPRIV03672-74 FLPRIV03675-79 FLPRIV03680-91 FLPRIV03692 FLPRIV03693-94 FLPRIV03695 FLPRIV03696 FLPRIV03698-99 FLPRIV03700-01 Memorandum Opinion and Order Page 56 FLPRIV03702-03 FLPRIV03706 FLPRIV03709-11 FLPRIV03712 FLPRIV03713 (3.) FLPRIV03713 (remainder) FLPRIV03716-19 FLPRIV03727-28 FLPRIV03731-32 FLPRIV03733-34 FLPRIV03739 FLPRIV03740 FLPRIV03741 FLPRIV03742 FLPRIV03743 FLPRIV03744 FLPRIV03745 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03746 FLPRIV03747 (last paragraph) FLPRIV03747 (remainder) FLPRIV03748-50 FLPRIV03751 FLPRIV03752-53 FLPRIV03754-57 FLPRIV03758-59 FLPRIV03760 FLPRIV03761 FLPRIV03762 Memorandum Opinion and Order Page 57 FLPRIV03763 FLPRIV03764 FLPRIV03765 FLPRIV03766 FLPRIV03767 FLPRIV03768 FLPRIV03769 FLPRIV03770 FLPRIV03771 FLPRIV03772 FLPRIV03773 FLPRIV03774-76 FLPRIV03777-82 FLPRIV03783 FLPRIV03784 FLPRIV03785-86 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03787 FLPRIV03789 FLPRIV03790 FLPRIV03791 FLPRIV03794-99 FLPRIV03796-99 FLPRIV03800 FLPRIV03801-03 FLPRIV03804-07 FLPRIV03808 Memorandum Opinion and Order Page 58 FLPRIV03809 FLPRIV03810 FLPRIV03811-12 FLPRIV03813-14 FLPRIV03815 FLPRIV03818 (last sentence) FLPRIV03818 (remainder) FLPRIV03819-20 FLPRIV03821 FLPRIV03823 FLPRIV03824 FLPRIV03825-30 FLPRIV03831 FLPRIV03832 FLPRIV03839 FLPRIV03840 FLPRIV03841 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03842 FLPRIV03843 FLPRIV03844 FLPRIV03845-47 FLPRIV03865 FLPRIV03866 FLPRIV03867-68 FLPRIV03869-70 FLPRIV03871 FLPRIV03872 Memorandum Opinion and Order Page 59 FLPRIV03874-75 FLPRIV03876-77 FLPRIV03878-80 FLPRIV03881 FLPRIV03882 FLPRIV03883-85 FLPRIV03886 FLPRIV03887 FLPRIV03888 FLPRIV03890 FLPRIV03891 FLPRIV03892-3898 FLPRIV03899-900 FLPRIV03901 FLPRIV03903-04 FLPRIV03905-06 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03907 FLPRIV03908 FLPRIV03909 FLPRIV03910 FLPRIV03912 FLPRIV03913 FLPRIV03918-20 FLPRIV03921 FLPRIV03922-23 FLPRIV03924-25 Memorandum Opinion and Order Page 60 FLPRIV03926 (remainder) FLPRIV03926 (2.6) FLPRIV03927-31 FLPRIV03932 FLPRIV03940 FLPRIV03941-43 FLPRIV03944-45 FLPRIV03947 FLPRIV03963 FLPRIV03972-76 FLPRIV03977-81 FLPRIV03982-85 FLPRIV03986-87 FLPRIV03988-89 FLPRIV03990-91 FLPRIV03992-93 FLPRIV03994-96 Documents Privileged (cont d) Documents Not Privileged (cont d) FLPRIV03997 FLPRIV03998 FLPRIV04000-02 FLPRIV04003-4006 FLPRIV04007 FLPRIV04008-09 FLPRIV04010 FLPRIV04011-15 FLPRIV04016-20 FLPRIV04021-26 Memorandum Opinion and Order Page 61 FLPRIV04027-29 FLPRIV04030-31 FLPRIV04032-34 FLPRIV04035-36 FLPRIV04037-40 As previously stated, the party asserting a privilege has the burden to demonstrate that the privilege exists. Because the following documents are illegible, the court is unable to determine whether they are privileged, and Petitioner has failed to meet this burden: Illegible Documents Mizell RMPRIV000117-18 RMPRIV000169 RMPRIV000552-555 Lohmeyer FLPRIV02282 FLPRIV03180 Illegible Documents (cont d) FLPRIV03198 FLPRIV03532 FLPRIV03540 After careful review of the documents received, the court determines that documents FLPRIV02959 and FLPRIV03999 were not provided to the court for review. Petitioner is directed to provide these documents to the court by September 11, 2009, 5:00 p.m. Also, one document, RMPRIV000143-149, is not in English. Petitioner is directed to have this document translated into English and to provide the translation to the court by October 5, 2009, 5:00 p.m. III. Conclusion Memorandum Opinion and Order Page 62 In light of these rulings, the court grants the United States Renewed Motion to Determine Petitioner s Claim of Privilege and to Turn Over Documents Determines Not Privileged. Accordingly, the court directs Eulich to turnover the documents referenced above as Documents Not Privileged and Illegible Documents by September 11, 2009, 5:00 p.m. The court also directs Petitioner to provide documents FLPRIV02959 and FLPRIV03999 to the court by September 11, 2009, 5:00 p.m. for review. The court further directs Petitioner to have document RMPRIV000143-149 translated into English and to provide the translation to the court by October 5, 2009, 5:00 p.m. If Petitioner fails to comply with this order as directed, the court may take such action against Petitioner that it deems necessary and appropriate to enforce this order. This review has placed an undue, and in many instances unjustified, burden on the court and its staff. It has stretched scarce judicial resources in a way never contemplated by the court. In many instances, the court does not believe that the claim of privilege was made in good faith. Petitioner is put on notice that the court will not tolerate such blanket claims of privilege and will impose sanctions as appropriate if such conduct recurs. It is so ordered this 4th day of September, 2009. _________________________________ Sam A. Lindsay United States District Judge Memorandum Opinion and Order Page 63

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