Shearer

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 UNITED STATES OF AMERICA, No. 2:12-cv-02334-DJC-DB Plaintiff, v. ORDER

L. RICHARD SHEARER, et al.,

Defendants. 16 Before the Court is Plaintiff’s Motion for Relief from Sanctions for failure to comply with Rule 26. For the reasons discussed herein, the Court will GRANT IN PART and DENY IN PART Plaintiff’s Motion. The Court finds that Plaintiff sufficiently disclosed the witnesses and many of the documents it intends to rely on at trial, but that it has failed to disclose at least some of the documents as to Defendant Stanley Swenson. The Court will therefore impose evidentiary sanctions excluding the undisclosed documents. I. Background The present action was initiated on September 11, 2012, following the disposition of a criminal matter that determined that Defendant L. Richard Shearer had engaged in a scheme to conceal income from the Internal Revenue Service (“IRS”) through a series of sham trusts. …