Paula S. Beran, Esquire (Va. Bar No. 34679)

Tavenner & Beran, PLC 

20 North Eighth Street, Second Floor

Richmond, Virginia 23219

Telephone: (804) 783-8300

 Counsel for Lynn L. Tavenner, Chapter 7 Trustee

UNITED STATES BANKRUPTCY COURT

EASTERN DISTRICT OF VIRGINIA

Richmond Division

In re: Case No. 19-34574-KRH

LeClairRyan, PLLC,1

Debtor Chapter 7

WITNESS LIST AND RELATED DECLARATION

Lynn L. Tavenner, Trustee, not individually, but solely in her capacity as the Chapter 7 

trustee (in such capacity, the “Trustee”) of the bankruptcy estate (the “Estate”) of LeClairRyan 

PLLC (“LeClairRyan” and/or the “Debtor”), in the above-referenced Chapter 7 case (the “Case”) 

hereby files, by counsel, a witness list and related declaration. 

WITNESS LIST

In support of the relief requested in the items designated on the Proposed Hearing Agenda

[ECF No. 1888], the Trustee submits the following list: 

1. Lynn L. Tavenner, Chapter 7 trustee 

DECLARATION OF LYNN L. TAVENNER, TRUSTEE

I, Lynn L. Tavenner, Trustee, not individually but solely in my capacity as the Chapter 7 

trustee (in such capacity, the “Chapter 7 Trustee” and/or the “Trustee”) of the bankruptcy estate 

(the “Estate”) of LeClairRyan PLLC (“LeClairRyan” and/or the “Debtor”), in the above1 The principal address of the Debtor as of the petition date was 4405 Cox Road, Glen Allen, Virginia 23060, and 

the last four digits of the Debtor’s federal tax identification number are 2451. 

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referenced Chapter 7 case (the “Case”), pursuant to 28 USC § 1746, hereby declare as follows 

under penalty of perjury to the best of my knowledge, information, and belief:

1. I am the duly appointed Chapter 7 Trustee in the LeClairRyan Case. 

2. I submit this Declaration in support of the (1) Motion for Entry of an Order 

Determining the Amount and Legality of Estate Tax and Memorandum in Support Thereof [ECF 

No. 1874]; (2) Notice of Hearing on Trustee’s Disagreement with Amount Sought in Claim in PostPetition Segregated Funds (William D. Janicki, Esquire) [ECF Nos. 1741, 1777 and 1833]; and 

(3) Case Status and Report pursuant to Local Rule 2015-(a) -(1)(A).

3. The statements in this Declaration are, except where specifically noted, based on 

my personal knowledge of information that I have obtained in connection with my role as the 

trustee. If I were called upon to testify, I could and would competently testify to the facts set forth 

herein on that basis.

A. Motion for Entry of an Order Determining the Amount and Legality of Estate Tax

4. In connection with my administration of the Estate, I, in my capacity as the Chapter 

7 trustee, timely filed with the Virginia Department of Taxation tax returns for the years 2020 and 

2021. On such returns, as with all returns for this Estate, I utilized the same EIN as used prior to 

the Petition Date because this Debtor is an entity and not an individual. The EIN was that of a 

professional limited liability company. I had located in the Debtor’s books and records the returns 

for 2018, which were last filed as a professional limited liability company and I saw nothing in the 

Debtor’s books and records indicating that the Debtor and/or its members had taken the requisite 

steps to change such status. On the tax returns, I noted that amounts due from each Equity Security 

Holder, including but not limited to non-Virginia residents, should be forthcoming from each

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Person (as said term is defined at 11 U.S.C. § 101 (41)). In connection with the same, I provided 

each Equity Security Holder with the requisite K-1. 

5. On or about September 10, 2021, and February 9, 2023, the Estate received from

the Virginia Department of Taxation Notices of Assessment (individually the “2020 Virginia

Assessment” and “2021 Virginia Assessment” and collectively the “Virginia Tax

Assessments”). The 2020 Virginia Assessment lists a tax due of $15,051.00, and the 2021 Virginia

Assessment lists a tax of $28,165.00 and a penalty of $5,069.70 for a total amount due of

$33,234.70. Together, the Virginia Tax Assessments list the total amount owing as $48,285.70.

The Virginia Tax Assessments in and of themselves concede that the Estate is a pass-through

entity. The Virginia Tax Assessments are attached hereto as Exhibit A to the Virginia 505 Motion 

at ECF No. 1876. 

6. While I am working diligently as the Trustee to make a significant distribution to 

creditors, it is unfortunately anticipated that creditors will not be paid in full. As such, there will 

likely be no distribution to the Debtor’s Equity Security Holders to deduct and withhold any 

amount. To that end, in the exercise of my fiduciary duties, after conducting my own diligence and 

learning of rulings on this issue from other courts within Fourth Circuit, I determined to file the

Motion for Entry of an Order Determining the Amount and Legality of Estate Tax and 

Memorandum in Support Thereof.

7. After I filed the Motion for Entry of an Order Determining the Amount and Legality 

of Estate Tax and Memorandum in Support Thereof, the Virginia Department of Taxation, through 

counsel, reached out to me, through counsel. After two conversations discussing and vetting the 

relief requested, the Virginia Department of Taxation through counsel informed that it appreciated 

the discussions, did not believe any further information was needed from the Estate. and, absent 

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learning something unexpected from the client, an objection would not be forthcoming. The 

representative further informed that she would be back in touch if additional information was 

needed and/or an objection would be forthcoming. No additional discussions occurred.

8. In addition, counsel for several of the Debtor’s Equity Security Holders, who are 

not residents of Virginia, also has corresponded with me through counsel and informed that they 

are not objecting to the requested relief.

9. I was surprised to learn that the only objector, Mr. Gary LeClair, filed an objection 

for a number of reasons including but not limited to language contained in a confidential settlement 

agreement. The Estate is prejudiced by such action on his part at this juncture as I work to wrap 

up the administration of this Case.

B. NOTICE OF HEARING ON TRUSTEES DISAGREEMENT WITH AMOUNT 

SOUGHT IN CLAIM IN POST-PETITION SEGREGATED FUNDS (William D. 

Janicki, Esquire)

10. In connection with the claim submitted by William D. Janicki, Esquire (or “Mr. 

Janicki”), the Debtor’s books and records revealed that no amounts that Mr. Janicki contributed 

in 2018 are part of the Post-Petition Segregated Funds. Furthermore, I have neither seen an 

accounting of a separate bank account nor located a bank account that segregates member capital 

contributions from other funds received by the Debtor. As such, I maintain that pursuant to this 

Court’s Order (I) Establishing Procedures Including a Bar Date to Claim an Interest in Certain 

Funds Held in a Segregated Account and (II) Authorizing the Distribution of Funds Thereafter, 

William D. Janicki, Esquire is not entitled to receive any part of the Post-Petition Segregated 

Funds. My counsel notified Mr. Janicki of this position in a letter dated February 8, 2023, which 

enclosed the respective CAPE Notice for William D. Janicki, Esquire, a copy of which is attached 

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hereto as Exhibit A. In addition, on April 26, 2023, my counsel notified Mr. Janicki of the 

continued hearing, a copy of which is attached hereto as Exhibit B. 

CASE REPORTS

11. As of the filing of this Declaration, the Estate funds in my possession are as follows: 

$288,429.05 (Flagstar Bank- Regular); $15,538,780.63 (Flagstar Bank – Money Market); 

$176,439.92 (Operating Account – HSBC); $1,059,618.43 (commonly referred to as CAPE 

account). 

12. To the best of my knowledge, information, and belief, I declare under penalty of 

perjury that the foregoing is true and correct. 

LYNN L. TAVENNER, CHAPTER 7 TRUSTEE

Dated: May 29, 2023

 Richmond, Virginia 

By: /s/ Lynn L. Tavenner

 Lynn L. Tavenner, Chapter 7 Trustee 

Respectfully submitted,

LYNN L. TAVENNER, CHAPTER 7 TRUSTEE

Dated: May 29, 2023

 Richmond, Virginia 

By: /s/ Paula S. Beran

Paula S. Beran, Esquire (VSB No. 34679) 

PBeran@TB-LawFirm.com 

Tavenner & Beran, PLC 

20 North 8th Street

Richmond, Virginia 23219 

Telephone: (804) 783-8300 

Counsel for Lynn L. Tavenner, Chapter 7 Trustee

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CERTIFICATE OF SERVICE

I certify that on this 29th day of May 2023, a true copy of the foregoing Witness List and 

Related Declaration was sent electronically to:

Shannon F. Pecoraro, Esquire (Va. Bar No. 46864)

Department of Justice

Office of the United States Trustee

701 East Broad Street, Suite 4304 

Richmond, Virginia 23219

And all other parties receiving CM/ECF notices in this Case.

/s/ Paula S. Beran 

Paula S. Beran, Esquire 

Counsel for Lynn L. Tavenner, Chapter 7 Trustee

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Tavenner & Beran, PLC

ATTORNEYS AT LAW

PAULA S. BERAN

PBERAN@TB-LAWFIRM.COM

20 NORTH EIGHTH STREET, 2ND FLOOR

RICHMOND, VIRGINIA 23219

TELEPHONE: (804) 783-8300

FACSIMILE: (804) 783-0178

FILE NUMBER:

April 26, 2023 

William D. Janicki, Esquire

5250 Woodvale Way 

Carmichael, CA 95608-1670 

RE: LeClairRyan PLLC 19-34574-KRH

Dear Mr. Janicki, 

As you may remember, my firm represents Lynn L. Tavenner, Trustee, (the “Trustee”) 

and not individually but solely in her capacity as the Chapter 7 trustee of the bankruptcy estate of 

LeClairRyan PLLC, (the “Debtor”). We previously served you with the attached letter and 

notice. We received a bounce back from the email address but have not received any returned 

mail from the physical address. However, the Trustee was concerned that you may not have 

received given that we have not heard from you and you have been extremely responsive 

throughout this case. Accordingly, the Trustee further researched potential physical and email 

addresses for you and located those listed above. In addition, the Trustee requested, and the 

Court granted, the continuation of the hearing. It is now scheduled for May 30, 2023 at 1:00 

p.m. If you disagree with the Trustee’s position and desire to continue to pursue your claim to

$100,000 from the Post-Petition Segregated Funds, you must establish your entitlement at that

hearing.

Please feel free to contact me at pberan@tb-lawfirm.com with any questions. I look 

forward to hearing your position on this matter. 

Very truly yours, 

Original Signature on Mailed Copy 

Paula S. Beran

cc: Lynn L. Tavenner, Trustee (w/out encl.) 

Exhibit B

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