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Citroen v. Micron Optics, Inc.

United States District Court, D. Nevada

November 7, 2017

ROBERT L. CITROEN, LAW CORPORATION, a Nevada Corporation, Plaintiff,
v.
MICRON OPTICS, INC., a Georgia corporation and JOHN DOES I through X, ABC Corporations I through X and Black and White Companies I through X, Defendants. MICRON OPTICS, INC., a Georgia Corporation, Counterclaimant,
v.
ROBERT L. CITROEN, LAW CORPORATION, a Nevada Corporation; ROBERT L. CITROEN, an individual, DOES I-X inclusive, and ROES I-X, inclusive, CounterDefendants.

          PROTECTIVE ORDER REGARDING ROBERT L. CITROEN AND ROBERT L. CITROEN LAW CORPORATION U.S. INCOME TAX RETURNS

         The parties are hereby granted the right, upon compliance with the applicable discovery provisions of the Federal Rules of Civil Procedure and the orders of this court, to obtain from Robert L. Citroen and Robert L. Citroen Law Corporation's tax preparer copies of their United States income tax returns including any attachments or schedules and documents reflecting income funds or benefits Citroen received from Micron, Micron Optics International, Technica, Metallikon, Karlsson & Bergkvist (Schweiz) and S.A. des Etablissements Karoly (SADEK) from 2004 to 2016. The records are confidential by law pursuant to Internal Revenue Code sections 6103, 7213 and 7431.

         The parties and the court agree and recognize that these tax returns are private and confidential and include information from a non-party to this litigation and it is the intention of the parties and the court to maintain the confidentiality of these documents and to keep them as private and to limit who has access as well as limit their use.

         Any motion regarding filing confidential information and motions to seal shall comply with LR 1A 10-5 and the dictates of Kamakana v. City and County of Honolulu, 447 F.3d 1172 (9th Cir. 2006). See also, Center for Auto Safety v. Chrysler Group, LLC, 809 F.3d 1092, 1097 (9th Cir. 2016).

         This order authorizes Mr. Citroen's tax preparer, Mel Darton, if he is provided with a subpoena requesting the production of documents or commanding attendant at a deposition or trial to disclose the United States federal tax returns of Robert L. Citroen Law Corporation or Robert L. Citroen, including any attachments or schedules, and documents reflecting income funds or benefits Citroen received from Micron, Micron Optics International, Technica, Metallikon, Karlsson & Bergkvist (Schweiz) and S.A. des Etablissements Karoly (SADEK) from 2004 to 2016 to counsel for the parties in this litigation.

         Counsel for the parties are expressly prohibited from using or disclosing the protected United States federal tax returns, attachments and schedules and information obtained pursuant to this order for any purpose other than this action. Counsel for the parties are ordered to maintain the confidentiality of such documents and not share them with any persons, parties or witnesses other than:

a. The parties' litigation counsel of record or members of such counsel's firm, including associates and paralegal, clerical, secretarial, and administrative employees of such counsel of record assigned to assist in the preparation of this litigation, Micron's Chief Executive Officer and Chief Operating Officer;
b. Employees of any professional photocopy service or other litigation support service utilized by counsel in the preparation of this litigation;
c. Any author, recipient, or producing party of such documents;
d. The Court and any persons employed by the Court whose duties require access to such material;
e. The expert of Micron, William Salinski; and
f. Court reporters and other persons involved in recording deposition testimony in this action by any means.

         Further, the parties are ordered to either return the Unites States federal tax returns, attachments and schedules and documents reflecting income funds or benefits Citroen received from Micron, Micron Optics International, Technica, Metallikon, Karlsson & Bergkvist (Schweiz) and S.A. des Etablissements Karoly (SADEK) from 2004 to 2016 from whom or which such protected information was obtained, or to destroy the protected information (including all copies made), within 45 days of the conclusion of this action.

         Definition of Key Terms:

         a. The term “confidential information” shall include: any United States federal tax returns, attachments and schedules and documents reflecting income funds or benefits Citroen received from Micron, Micron Optics International, Technica, Metallikon, Karlsson & Bergkvist (Schweiz) and S.A. des Etablissements Karoly (SADEK) ...


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