1 

IN THE UNITED STATES DISTRICT COURT FOR THE 

EASTERN DISTRICT OF MICHIGAN 

UNITED STATES OF AMERICA, ) 

 ) 

 Plaintiff, ) 

 ) 

 v. ) 

 ) 

JACK V. GIACALONE, ) 

 ) 

 Defendant. ) 

_______________________________________) 

Case No. 2:15-cv-11946-GCS-RSW 

REPLY BY UNITED STATES 

TO JACK GIACALONE’S RESPONSE 

TO MOTION FOR DISCOVERY SANCTION 

 The post-judgment interrogatories and document requests that are the subject of the 

Government’s pending motion for sanctions [doc. 47] were mailed to Jack Giacalone on July 10, 

2019, almost a year ago. Giacalone has produced nothing in response to that discovery, even in 

the face of a court order [doc. 43] entered March 12, 2020, compelling him to do so. 

 Giacalone’s response [doc. 49] to the Government’s motion for a discovery sanction is 

that he will submit an affidavit reciting that he does not have any of the records he is required to 

produce, namely, his 2019 gambling records and documents supporting his 2018 federal income 

tax return. His response is too little, too late. 

 Giacalone’s response is too little for three reasons. First, Giaclaone has not produced the 

promised affidavit. He claims he could not do it until his attorney’s office opened, but Giacalone 

states that his attorney’s office opened June 8. Second, the March 12 order requires Giacalone 

not only to produce his 2019 gambling records and documentary support for his 2018 federal 

income tax return, it also requires him to answer interrogatories about his cash holdings and 

money orders deposited into his account, specifically, the source of the funds used to purchase 

Case 2:15-cv-11946-GCS-RSW ECF No. 52, PageID.449 Filed 06/22/20 Page 1 of 3
2 

the money orders, who purchased them, and where they were purchased. Giacalone’s response 

to the Government’s motion is silent as to his intention to answer those questions. Third, the 

promised affidavit is a mere contrivance to avoid giving up any information at all. Giacalone 

already submitted one affidavit [doc. 32-5] in response to an order requiring him to account for 

his failure to produce his 2018 gambling records, and that affidavit was both incomplete 

(because it failed to disclose other individuals who might have the information, as required by 

the Court) and self-serving. As noted by the Court in its March 12 order, it “seems incredible” 

that Giacalone would not retain his 2019 records after being admonished about his 2018 records. 

Giacalone has been thwarting the United States’ discovery requests for over two and a half 

years.1

 Giacalone’s response is also too late to avoid paying $3,500 per month. The Court 

entered a discovery sanction increasing the amount of Giacalone’s monthly payment under an 

installment payment order [doc. 42] from $1,100 to $3,500, if Giacalone failed to comply with 

any discovery orders.2 That order states: 

[I]f Jack Giacalone fails to comply with any discovery orders of 

this Court, then upon application of the United States, and in 

addition to any other coercive sanctions the Court may impose, the 

monthly installment payment amount shall increase to $3,500. 

 

1

 Since the Government first served post-judgment discovery in January 2018, Giacalone has failed to produce any 

post-judgment discovery responses whatsoever in the absence of a motion to compel, which is why this Court’s 

March 12 order compelling discovery is in the context of the Government’s fourth motion to compel. It is likely the 

United States will need to file a fifth motion to compel in the near future, as Giacalone has not responded to 

discovery served on March 30 about his 2020 gambling records, $200,000 that passed through his checking account 

in January 2020, and money orders he received during 2020. 

2

 Payments were to begin April 1, 2020, but with the Government’s acquiescence, the date of the first payment has 

been postponed to July 1. 

Case 2:15-cv-11946-GCS-RSW ECF No. 52, PageID.450 Filed 06/22/20 Page 2 of 3
3 

Giacalone has already failed to comply with the March 12 discovery order, and submitting an 

affidavit three and a half months later does not cure that non-compliance. The Court should 

increase the amount of Giacalone’s monthly payment to $3,500. As for additional coercive 

sanctions, the United States is mindful of the dangers associated with incarceration during the 

coronavirus pandemic, and may revisit that issue once the pandemic recedes if Giacalone 

continues to defy the Court and avoid disclosing information necessary to determine his actual 

income and resources. 

WHEREFORE, as a discovery sanction, the Court should increase the monthly payment 

due under Jack Giacalone’s installment payment order [doc. 42] from $1,100 to $3,500, less any 

amount actually paid to the Internal Revenue Service for current taxes. 

RICHARD E. ZUCKERMAN 

Principal Deputy Assistant Attorney General 

Tax Division, U.S. Department of Justice 

/s/ Philip Doyle 

Philip Doyle 

Trial Attorney, Tax Division 

U.S. Department of Justice 

Post Office Box 310 

Ben Franklin Station 

Washington, D.C. 20044 

(202) 514-9673 / Fax: (202) 514-9477 

Email: Philip.a.doyle@usdoj.gov

 

 Of Counsel: 

 Matthew J. Schneider 

 United States Attorney 

Case 2:15-cv-11946-GCS-RSW ECF No. 52, PageID.451 Filed 06/22/20 Page 3 of 3