Shearer

1 2 3 4 5 6 7 8 UNITED STATES DISTRICT COURT 9 FOR THE EASTERN DISTRICT OF CALIFORNIA 10 11 UNITED STATES OF AMERICA, No. 2:12-cv-02334-DJC-DB 12 Plaintiff, 13 v. ORDER

14 L. RICHARD SHEARER, et al.,

15 Defendants. 16 17 Before the Court is Plaintiff’s Motion for Relief from Sanctions for failure to 18 comply with Rule 26. For the reasons discussed herein, the Court will GRANT IN PART 19 and DENY IN PART Plaintiff’s Motion. The Court finds that Plaintiff sufficiently 20 disclosed the witnesses and many of the documents it intends to rely on at trial, but 21 that it has failed to disclose at least some of the documents as to Defendant Stanley 22 Swenson. The Court will therefore impose evidentiary sanctions excluding the 23 undisclosed documents. 24 I. Background 25 The present action was initiated on September 11, 2012, following the 26 disposition of a criminal matter that determined that Defendant L. Richard Shearer 27 had engaged in a scheme to conceal income from the Internal Revenue Service (“IRS”) 28 through a series of sham trusts. …