Document ID: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_17-cr-00491/USCOURTS-cand-3_17-cr-00491-7/pdf.json

Parties Involved:
Marc Howard Berger
Defendant
G. Steven Burrill
Defendant
USA
Plaintiff

Document Text:

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16044.001 4842-5001-3029.3 

COBLENTZ 

PATCH 

DUFFY 

&

BASS LLP 

One Montgomery Street, Suite 3000, San Francisco, California 94104 -5500 

415.391.4800 • Fax 415.989.1663 

REES F. MORGAN (State Bar No. 229899) 

COBLENTZ PATCH DUFFY & BASS LLP 

One Montgomery Street, Suite 3000 

San Francisco, California 94104-5500 

Telephone: 415.391.4800 

Facsimile: 415.989.1663 

Email: ef-rfm@cpdb.com 

Attorneys for Defendant 

G. Steven Burrill 

UNITED STATES DISTRICT COURT 

NORTHERN DISTRICT OF CALIFORNIA 

SAN FRANCISCO DIVISION 

UNITED STATES OF AMERICA, 

Plaintiff, 

v. 

G. STEVEN BURRILL and MARC 

HOWARD BERGER 

Defendants. 

Case No. CR 17-491 RS 

STIPULATION AND [PROPOSED] ORDER 

RE: LIMITED WAIVER OF PRIVILEGE 

Hon. Richard Seeborg

Trial Date: June 25, 2018 

Whereas, the government has seized from BPM LLC certain records containing 

communications involving defendant Marc Berger; 

Whereas, G. Steven Burrill asserts that some of those communications are protected by the 

attorney-client privilege and/or the work-product doctrine pursuant to a Kovel Letter between 

Jeffry Bernstein of Coblentz Patch Duffy & Bass LLP (“Coblentz”) and BPM dated March 4, 

2015, by which Mr. Berger and BPM agreed to provide Mr. Bernstein with services to assist Mr. 

Bernstein in performing various analyses for Mr. and Mrs. (Kelli) Burrill and Burrill & Co. in 

connection with the audit by, and in preparation for litigation with, the Internal Revenue Service 

and the California Franchise Tax Board; 

Whereas, counsel for Mr. Burrill, following a diligent search of electronic mail 

Case 3:17-cr-00491-RS Document 88 Filed 06/02/18 Page 1 of 3
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16044.001 4842-5001-3029.3 

COBLENTZ 

PATCH 

DUFFY 

&

BASS LLP 

One Montgomery Street, Suite 3000, San Francisco, California 94104 -5500 

415.391.4800 • Fax 415.989.1663 

communications in Mr. Bernstein’s file at Coblentz, has identified electronic mail communications 

between and among Mr. Bernstein and Mr. Berger dated between March 4, 2015, and March 31, 

2017, that concern audits by, and/or possible litigation with, the Internal Revenue Service and the 

California Franchise Tax Board (redacting such communications related to other matters), which 

communications are collected at CPDBPRIV0001-CPDBPRIV4021 (the “Privileged 

Documents”); 

Whereas, Mr. Berger may seek to use some of the Privileged Documents in his defense in 

this matter if those documents are made available; 

Whereas, the government may seek to use some of the Privileged Documents in its 

prosecution of this matter if those documents are made available; 

Whereas, Mr. and Mrs. Burrill and Burrill & Co. have agreed to a limited waiver of the 

attorney-client privilege and/or the work-product doctrine protections applicable to the Privileged 

Documents to permit the parties to use those documents at and in preparation for trial; 

Whereas, Coblentz has agreed to a limited waiver of its work-product doctrine protections 

applicable to the Privileged Documents to permit the parties to use those documents at and in 

preparation for trial; 

Whereas, Mr. and Mrs. Burrill, Burrill & Co., Mr. Berger, Coblentz, and the government 

intend any such waiver to be applied narrowly and; 

Whereas, Mr. and Mrs. Burrill, Burrill & Co., Mr. Berger, Coblentz, and the government 

agree that the waiver herein applies only to the Privileged Documents and does not otherwise 

waive any privilege or protection that may apply to any other document or communication, even if 

it concerns the same subject matter. 

Therefore, it is hereby stipulated and agreed, by and between the parties hereto and their 

counsel of record, as follows: 

1. Upon entry of the [Proposed] Order Re Limited Waiver of Privilege, Mr. and Mrs. 

Burrill and Burrill & Co. waive the attorney-client privilege and/or the work-product doctrine 

protections, and Coblentz waives its work-product doctrine protections, applicable to the 

Privileged Documents, and will provide both Mr. Berger and the government with a copy of the 

Case 3:17-cr-00491-RS Document 88 Filed 06/02/18 Page 2 of 3
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16044.001 4842-5001-3029.3 

COBLENTZ 

PATCH 

DUFFY 

&

BASS LLP 

One Montgomery Street, Suite 3000, San Francisco, California 94104 -5500 

415.391.4800 • Fax 415.989.1663 

Privileged Documents. 

2. Pursuant to Federal Rule of Evidence 502, and notwithstanding any other federal or 

state law, regulation, or rule, the limited waiver provided herein applies only to the Privileged 

Documents and does not waive any privilege or protection that may apply to any other document 

or communication, even if it concerns the same subject matter. 

IT IS SO STIPULATED. 

DATED: May 31, 2018 COBLENTZ PATCH DUFFY & BASS LLP 

By: /s/ Rees F. Morgan 

Rees F. Morgan 

Attorney for Defendant G. Steven Burrill and nonparties Kelli Burrill and Burrill & Co. 

DATED: May 31, 2018 KANE + KIMBALL LLP 

By: /s/ William H. Kimball 

William H. Kimball 

Attorney for Defendant Marc Berger 

DATED: May 31, 2018 

By: /s/ Robert Leach 

AUSA Robert Leach 

Attorney for the United States of America 

[PROPOSED] ORDER 

 

IT IS SO ORDERED. 

Dated: ____________________ 

 ___________________________________ 

 The Hon. Richard Seeborg 

United States District Judge 

5/31/18

Case 3:17-cr-00491-RS Document 88 Filed 06/02/18 Page 3 of 3