United States of America v. O'Shea, No. 5:2009mc00043 - Document 14 (S.D.W. Va. 2009)
Court Description: MEMORANDUM OPINION AND ORDER: In accordance with this Court's 12 Order of October 13, 2009, and for the reasons stated herein, the O'Shea's have waived any claims of marital or attorney-client privilege with respect to any documents responsive to the IRS's summonses, should any such documents exist. Signed by Judge Thomas E. Johnston on 10/28/2009. (cc: attys; any unrepresented party) (mls) Modified on 10/28/2009 to correct typo (cds).
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IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF WEST VIRGINIA BECKLEY DIVISION UNITED STATES, Petitioner, v. MISCELLANEOUS ACTION NO. 5:09-mc-00043 GERARD O SHEA and KATHNELL O SHEA, Respondents. MEMORANDUM OPINION AND ORDER This matter is before the Court on the Internal Revenue Service s (IRS) Petition for judicial enforcement of administrative summonses issued to Gerard and Kathnell O Shea. The summonses seek documents and records pertaining to two trusts, the G and K Trust and the Genesis Trust, allegedly administered by the O Sheas. By Memorandum Opinion and Order dated September 9, 2009, the Court found the summonses to be enforceable in part notwithstanding the O Sheas assertion of the Fifth Amendment privilege against self-incrimination. On October 13, 2009, the Court afforded the O Sheas the opportunity to demonstrate that certain documents are subject to the marital or attorney-client privileges by filing a privilege log and copies of the documents for the Court to review in camera. The Court s October 13 Order also notified the O Sheas that failure to comply with its directions would be deemed a waiver of any privileges. The O Sheas have not filed a privilege log or documents as directed. Their response, in its entirety, is as follows: Gerard & Kathnell O Shea declare the following under penalty of perjury: 1. We were married in Orange County California on March 24, 1964, and are still married to this date. Attached is a true and correct copy of our marriage certificate. 2. We have no trust documents referred to in the IRS summons, including items identified/listed in Nos. 5 and 6. Executed at Lewisburg, West Virginia on October 22, 2009. (Docket 13.) In accordance with this Court s Order of October 13, 2009, and for the reasons noted above, the O Sheas have waived any claims of marital or attorney-client privilege with respect to any documents responsive to the IRS s summonses, should any such documents exist. IT IS SO ORDERED. The Court DIRECTS the Clerk to send a copy of this Order to counsel of record and any unrepresented party. ENTER: 2 October 28, 2009
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