1 

UNITED STATES BANKRUPTCY COURT 

SOUTHERN DISTRICT OF FLORIDA 

WEST PALM BEACH DIVISION 

www.flsb.uscourts.gov

In re: Case No.: 22-12790-EPK 

Chapter 7 

EXCELL AUTO GROUP, INC., 

 Debtor. 

_________________________________/ 

AMENDED NOTICE OF INTENT TO SERVE SUBPOENAS

PLEASE TAKE NOTICE, pursuant to Rule 45(a)(4) of the Federal Rules of Civil 

Procedure, made applicable to this proceeding pursuant to Rules 2004 and 9016 of the Federal 

Rules of Bankruptcy Procedure, and Local Rule 2004-1, that Nicole Testa Mehdipour, Trustee, 

chapter 7 trustee, by and through undersigned counsel, intends on serving subpoenas in the forms 

enclosed with this notice on Austin Business Finance, LLC, Xan Myburgh, and 24 Capital LLC, 

on September 29, 2022, or as soon thereafter as service can be effected. 

FURR AND COHEN, P.A. 

Attorneys for Chapter 7 Trustee 

2255 Glades Road, Suite 419A 

Boca Raton, FL 33431 

(561) 395-0500/Fax: 561-338-7532

By: /s/ Jason S. Rigoli

Jason S. Rigoli, Esq. 

Florida Bar No. 091990 

Email: jrigoli@furrcohen.com 

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 1 of 31
LF-84 (rev. 12/01/21)

UNITED STATES BANKRUPTCY COURT

Southern District of Florida

In re _______________________________ Case No. __________________

Debtor

Chapter ______

SUBPOENA FOR RULE 2004 EXAMINATION

To: _______________________________________________________________________________________

(Name of person to whom the subpoena is directed)

Testimony: YOU ARE COMMANDED to appear at the time, date, and place set forth below to testify at an 

examination under Rule 2004, Federal Rules of Bankruptcy Procedure and Local Rule 2004-1.

PLACE DATE AND TIME

The examination will be recorded by this method: _________________________________________________

Production: YOU ARE COMMANDED to produce the following documents, electronically stored 

information, or objects, and must permit inspection, copying, testing, or sampling of the material at the time, date, 

and place set forth below (if different from that of the examination):

PLACE DATE AND TIME

(Description of documents, electronically stored information, or objects)

The following provisions of Fed. R. Civ. P. 45, made applicable in bankruptcy cases by Fed. R. Bankr. P. 

9016, are attached – Rule 45(c), relating to the place of compliance; Rule 45(d), relating to your protection as a 

person subject to a subpoena; and Rule 45(e) and 45(g), relating to your duty to respond to this subpoena and the 

potential consequences of not doing so.

Date: __________

CLERK OF COURT

OR

__________________________ ____________________________

Signature of Clerk or Deputy Clerk Attorney’s signature

The name, address, email address, and telephone number of the attorney representing (name of party)

_________________________________who issues or requests this subpoena, are:

Notice to the person who issues or requests this subpoena

If this subpoena commands the production of documents, electronically stored information, or tangible things, or 

the inspection of premises before trial, a notice and a copy of this subpoena must be served on each party before it 

is served on the person to whom it is directed. Fed. R. Civ. P. 45(a)(4).

Excell Auto Group, Inc. 22-12790-EPK

7

Austin Business Finance, LLC. c/o Xan Myburgh, RA, Getbackd 2101 S IH 35 Frontage Road, Ste. 400, Austin, TX 78741

X

Furr and Cohen, P.A.

2255 Glades Road, Suite 419A

Boca Raton, FL 33431

(via remote video conference)

October 27, 2022, at

10:00 a.m. (eastern)

Court Reporter

X

Furr and Cohen, P.A.

2255 Glades Road, Suite 419A

Boca Raton, FL 33431

(delivery to be agreed upon by parties)

October 20, 2022 at

5:00 p.m. (eastern)

See Exhibit A to the Notice of 2004 Examination included with this Subpoena

9/29/2022

Nicole Testa Mehdipour, Trustee

Jason S. Rigoli, Esq., Furr and Cohen, P.A., 2255 Glades Road, #419A, Boca Raton, FL 33431, jrigoli@furrcohen.com, 561-395-0500

/s/ Jason S. Rigoli, Esq.

Fla. Bar No. 91990

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LF-84 (rev. 12/01/21)

PROOF OF SERVICE

(This section should not be filed with the court unless required by Fed. R. Civ. P. 45.)

I received this subpoena for (name of individual and title, if any): ______________________________________

on (date) __________ .

I served the subpoena by delivering a copy to the named person as follows: ___________________________

___________________________________________________________________________________________

__________________________________ on (date) ___________________ ; or

I returned the subpoena unexecuted because: ___________________________________________________

___________________________________________________________________________________________

Unless the subpoena was issued on behalf of the United States, or one of its officers or agents, I have also tendered 

to the witness the fees for one day’s attendance, and the mileage allowed by law, in the amount of 

$ _______________________ .

My fees are $ _________ for travel and $_________ for services, for a total of $_________ .

I declare under penalty of perjury that this information is true and correct.

Date: _______________

____________________________________________

Server’s signature

____________________________________________

Printed name and title

____________________________________________

Server’s address

Additional information concerning attempted service, etc.:

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 3 of 31
LF-84 (rev. 12/01/21)

Federal Rule of Civil Procedure 45(c), (d), (e), and (g) (Effective 12/1/13)

(made applicable in bankruptcy cases by Rule 9016, Federal Rules of Bankruptcy Procedure)

(c) Place of compliance.

(1) For a Trial, Hearing, or Deposition. A subpoena may command a 

person to attend a trial, hearing, or deposition only as follows:

(A) within 100 miles of where the person resides, is employed, or 

regularly transacts business in person; or

(B) within the state where the person resides, is employed, or regularly 

transacts business in person, if the person

(i) is a party or a party’s officer; or

(ii) is commanded to attend a trial and would not incur substantial 

expense.

(2) For Other Discovery. A subpoena may command:

(A) production of documents, or electronically stored information, or 

things at a place within 100 miles of where the person resides, is employed, 

or regularly transacts business in person; and

(B) inspection of premises, at the premises to be inspected.

(d) Protecting a Person Subject to a Subpoena; Enforcement.

(1) Avoiding Undue Burden or Expense; Sanctions. A party or attorney 

responsible for issuing and serving a subpoena must take reasonable steps to 

avoid imposing undue burden or expense on a person subject to the subpoena. 

The court for the district where compliance is required must enforce this duty 

and impose an appropriate sanction — which may include lost earnings and 

reasonable attorney's fees — on a party or attorney who fails to comply.

(2) Command to Produce Materials or Permit Inspection.

(A) Appearance Not Required. A person commanded to produce 

documents, electronically stored information, or tangible things, or to permit 

the inspection of premises, need not appear in person at the place of 

production or inspection unless also commanded to appear for a deposition, 

hearing, or trial.

(B) Objections. A person commanded to produce documents or tangible 

things or to permit inspection may serve on the party or attorney designated 

in the subpoena a written objection to inspecting, copying, testing or 

sampling any or all of the materials or to inspecting the premises — or to 

producing electronically stored information in the form or forms requested. 

The objection must be served before the earlier of the time specified for 

compliance or 14 days after the subpoena is served. If an objection is made, 

the following rules apply:

(i) At any time, on notice to the commanded person, the serving party 

may move the court for the district where compliance is required for an order 

compelling production or inspection.

(ii) These acts may be required only as directed in the order, and the 

order must protect a person who is neither a party nor a party's officer from 

significant expense resulting from compliance.

(3) Quashing or Modifying a Subpoena.

(A) When Required. On timely motion, the court for the district where 

compliance is required must quash or modify a subpoena that:

(i) fails to allow a reasonable time to comply;

(ii) requires a person to comply beyond the geographical limits 

specified in Rule 45(c);

(iii) requires disclosure of privileged or other protected matter, if no 

exception or waiver applies; or

(iv) subjects a person to undue burden.

(B) When Permitted. To protect a person subject to or affected by a 

subpoena, the court for the district where compliance is required may, on 

motion, quash or modify the subpoena if it requires:

(i) disclosing a trade secret or other confidential research,

development, or commercial information; or

(ii) disclosing an unretained expert's opinion or information that does 

not describe specific occurrences in dispute and results from the expert's 

study that was not requested by a party.

(C) Specifying Conditions as an Alternative. In the circumstances

described in Rule 45(d)(3)(B), the court may, instead of quashing or

modifying a subpoena, order appearance or production under specified

conditions if the serving party:

(i) shows a substantial need for the testimony or material that cannot

be otherwise met without undue hardship; and

(ii) ensures that the subpoenaed person will be reasonably

compensated.

(e) Duties in Responding to a Subpoena.

(1) Producing Documents or Electronically Stored Information. These

procedures apply to producing documents or electronically stored

information:

(A) Documents. A person responding to a subpoena to produce 

documents must produce them as they are kept in the ordinary course of 

business or must organize and label them to correspond to the categories in 

the demand.

(B) Form for Producing Electronically Stored Information Not 

Specified. If a subpoena does not specify a form for producing electronically 

stored information, the person responding must produce it in a form or forms 

in which it is ordinarily maintained or in a reasonably usable form or forms.

(C) Electronically Stored Information Produced in Only One Form. The 

person responding need not produce the same electronically stored 

information in more than one form.

(D) Inaccessible Electronically Stored Information. The person 

responding need not provide discovery of electronically stored information 

from sources that the person identifies as not reasonably accessible because 

of undue burden or cost. On motion to compel discovery or for a protective 

order, the person responding must show that the information is not 

reasonably accessible because of undue burden or cost. If that showing is 

made, the court may nonetheless order discovery from such sources if the 

requesting party shows good cause, considering the limitations of Rule 

26(b)(2)(C). The court may specify conditions for the discovery.

(2) Claiming Privilege or Protection.

(A) Information Withheld. A person withholding subpoenaed

information under a claim that it is privileged or subject to protection as trialpreparation material must:

(i) expressly make the claim; and

(ii) describe the nature of the withheld documents, communications, 

or tangible things in a manner that, without revealing information itself 

privileged or protected, will enable the parties to assess the claim.

(B) Information Produced. If information produced in response to a

subpoena is subject to a claim of privilege or of protection as trial-preparation 

material, the person making the claim may notify any party that received the 

information of the claim and the basis for it. After being notified, a party 

must promptly return, sequester, or destroy the specified information and any 

copies it has; must not use or disclose the information until the claim is 

resolved; must take reasonable steps to retrieve the information if the party 

disclosed it before being notified; and may promptly present the information 

under seal to the court for the district where compliance is required for a 

determination of the claim. The person who produced the information must 

preserve the information until the claim is resolved.

. . .

(g) Contempt. The court for the district where compliance is required – and

also, after a motion is transferred, the issuing court – may hold in contempt

a person who, having been served, fails without adequate excuse to obey the

subpoena or an order related to it.

For access to subpoena materials, see Fed. R. Civ. P. 45(a) Committee Note (2013)

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 4 of 31
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UNITED STATES BANKRUPTCY COURT

SOUTHERN DISTRICT OF FLORIDA

WEST PALM BEACH DIVISION

www.flsb.uscourts.gov

In Re: 

 Case No.: 22-12790-EPK

EXCELL AUTO GROUP, INC. Chapter 7 

 Debtor. 

___________________________________/ 

NOTICE OF 2004 EXAMINATION

Nicole Testa Mehdipour, Trustee in Bankruptcy for EXCELL AUTO GROUP, INC., by 

and through undersigned counsel, will examine AUSTIN BUSINESS FINANCE, LLC d/b/a 

Backd, under oath on October 27, 2022 at 10:00 a.m. (eastern), at the law offices of Furr and 

Cohen, P.A., 2255 Glades Road, Suite 419A, Boca Raton, Florida 33431. 

BECAUSE THE EXAMINATION IS BEING TAKEN USING WEB/VIDEO 

CONFERENCING TECHNOLOGY, IT MAY BE POSSIBLE FOR ALL PARTIES TO 

PARTICIPATE REMOTELY WITHOUT GOING TO THIS LOCATION. 

If you wish to attend remotely via Zoom videoconferencing or WebEx, you will need 

a desktop computer or laptop with a webcam in order to be seen, speakers to hear the other 

parties connected and a microphone to be heard. 

For security reasons, the information necessary to connect to the examination will be 

separately provided to you prior to the examination date. 

The examination may continue from day to day until completed. If the examinee receives 

this notice less than fourteen (14) days prior to the scheduled examination date the examination 

will be rescheduled upon timely request to a mutually agreeable time. 

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 5 of 31
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The examination is pursuant to Fed. R. Bankr. P. 2004 and Local Rule 2004-1 and will be 

taken before an officer authorized to record the testimony. The scope of the examination shall be 

as described in FRBP 2004. Pursuant to Local Rule 2004-1 no order shall be necessary. [If the 

examination is of a witness other than the debtor, the Local Form “Subpoena for Rule 2004 

Examination” is included with this notice. 

IT IS THE DEPONENT'S RESPONSIBILITY TO PROVIDE AND PAY FOR A 

TRANSLATOR IF ONE IS NEEDED AT THIS DEPOSITION. 

The examinee is further requested to produce to undersigned counsel all responsive 

documents and communications described on the attached Exhibit “A” no later than 

October 20, 2022 by 5:00 p.m. Please contact the undersigned counsel’s office beforehand to 

advise us if you are going to hand deliver documents so that we can make arrangements to 

allow you to access the office with security. 

PRODUCTION OF ELECTRONIC DOCUMENTS

PLEASE DO NOT SEND DOCUMENTS BY EMAIL. We would ask that any 

electronic documents be produced on a flashdrive or external harddrive in pdf format. 

Alternatively, you may contact undersigned counsel at least one business day before 

documents are due for us to send you an invitation to upload documents on a secure network. 

All interested parties that plan on attending the examination should contact 

undersigned counsel’s office to confirm that the examination is going forward on the 

scheduled date and time before attending as the date and time may change.

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 6 of 31
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EXHIBIT “A” 

I. Instructions

A. Time Period: Unless otherwise stated herein, the time period encompassed by this 

Notice is from April 8, 2018 up to an including the date of the production of the documents by 

you. With respect to the requests relating to any operating agreements, shareholder agreements, 

partnership agreements, or any other agreements or documents relating to the formations, 

governance, and/or operation of any entity, the time period for that request shall be from formation 

of the entity to the present.

B. Duty to Supplement: This Document request is continuing in nature and when new 

knowledge or information comes to the attention of the Debtor, the information supplied in the 

answers to the Document request shall be supplemented forthwith. 

C. Scope of Requests: For each and every Request herein, you shall produce 

Documents in your possession, custody, or control within the meaning of Rule 2004 of the Federal 

Rules of Bankruptcy Procedure, including but be limited to Documents, objects or articles 

described that are in your possession or that you have the right to secure the original or a copy 

from another person or entity. The fact that your investigation is continuing or discovery is 

incomplete is not an excuse for your failure to respond to each request as fully and completely as 

possible. Your responses should consist of information known to you through yourself, your agents, 

your attorneys, your employees, or your representatives. All Documents produced pursuant to this 

request are to be produced as they are kept in the usual course of business and shall be organized 

and labeled (without permanently marking the item produced) to correspond with the categories 

of each numbered request hereof. If copies or drafts exist of a Document, the production of which 

has been requested herein, produce and submit for inspection and copying each and every copy 

and draft which differs in any way from the original Document or from any copy or draft.

D. Lost Documents: If you at any time had possession, custody, or control of any 

Document requested herein, and such Document has been lost, destroyed, discarded, or is not 

presently in your possession, such Documents shall be identified as completely as possible, 

including: 

1. The names of the authors of the Document; 

2. The names of the persons to whom the Documents or copies were sent; 

3. The date of the Document; 

4. The date on which the Document was received by each addressee, copyee or its 

recipients;

5. A description of the nature and subject matter of the Document that is as

complete as possible;

6. The date on which the Document was lost, discarded or destroyed; and 

7. The manner in which the Document was lost, discarded or destroyed. 

E. Claim of Privilege: With respect to any Document that Debtor withholds under 

claim of privilege, the Debtor shall number such Documents, hold them separately, and retain them 

intact pending a ruling by the Court on the claimed privilege. In addition, the Debtors shall provide 

a statement, signed by an attorney representing the Debtor, setting forth as to each such Document:

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 7 of 31
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1. The names of the senders of the Document; 

2. The names of the authors of the Document; 

3. The names of the persons to whom the Document or copies were sent;

4. The job title of every person named in subparagraphs 1, 2 and 3 above; 

5. The date of the Document; 

6. The date on which the Document was received by each addressee, copyee or its 

recipient;

7. A brief description of the nature and subject matter of the Document; and 

8. The statute, rule or decision which is claimed to give rise to the privilege.

F. Responses: If you cannot, after exercising due diligence to secure or produce the 

Document(s) requested, you must identify which Request(s) that you do not have any responsive 

Documents for, and answer the request for production to the fullest extent possible, specifying 

your inability to produce the Document(s), providing the identity of the person who has possession, 

custody, or control of the requested Document(s).

G. Definitions: All words in this request for production shall have their plain, ordinary 

and common meanings unless specifically defined below in the Definition section of this Notice.

H. Duplicate Copies: Copies of Documents which are identical duplicates of other 

Documents which have already been produced for inspection and copying in this action need not 

be produced again, except that the duplicates must be produced if handwritten or any other type of 

notes or similar intelligence appear thereon or are attached thereto, including markings on slips 

indicating the routing of the Document to individuals or organizations. 

I. Inclusive Construction: Generally, each request should be construed to bring within 

the scope of the request any Documents or information that might otherwise be construed as 

outside of the scope. For example, the singular form of any word includes the plural, and vice 

versa; the words “and” and “or” shall be construed interchangeably; the words “any” and “all” 

shall be construed interchangeably; the past tense of any word incorporates the present tense and 

vice versa; the use of any gender encompasses the other gender; and, the use of the word “including” 

shall be construed as illustrating and not excluding. 

II. Definitions

A. “Petition Date” means April 8, 2022. 

B. “Bankruptcy Case” means the above captioned bankruptcy case.

C. “Debtor” means Excell Auto Group, Inc., as well as any other person acting for the 

benefit of on behalf of Excell Auto Group, Inc., including but not limited to Scott Zankl, Kristen 

Zankl, and any employees or former employees, officers, directors, shareholders, attorneys or 

agents.

D. “Karma of Broward” means Karma of Broward, Inc., FEI/EIN Number 85-

0531887, a Florida corporation, as well as any other person acting for the benefit of on behalf of 

Karma of Broward, Inc., including but not limited to Scott Zankl, Kristen Zankl, and any 

employees or former employees, officers, directors, shareholders, attorneys or agents.

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 8 of 31
5 

E. “Karma of Palm Beach” means Karma of Palm Beach, Inc., FEI/EIN Number 30-

1246034, a Florida corporation, as well as any other person acting for the benefit of on behalf of 

Karma of Palm Beach, Inc., including but not limited to Scott Zankl, Kristen Zankl, and any 

employees or former employees, officers, directors, shareholders, attorneys or agents.

F. “Examinee,” “you,” or “your” means AUSTIN BUSINESS FINANCE, LLC, a 

Texas limited liability company with Texas Taxpayer No. 32068339376, d/b/a Backd, GetBackd,

or any other name, including all parent(s), subsidiary(ies), officer(s), agent(s), affiliate(s), 

predecessor(s), successor(s), as well as any other person acting for the benefit of or on behalf of 

Austin Business Finance, LLC. 

G. “Document(s)” means information in all stored or communicated forms. With 

respect to all electronically stored information, “Document(s)” shall expressly be deemed to include 

such items in their native electronic form unless expressly stated otherwise. The meaning of 

“Document(s)” shall be construed as broadly as permitted by the Federal Rules of Bankruptcy

Procedure.

H. “Communication(s)” means any act or process imparting, express, or exchanging 

information in any manner or form.

I. “Affiliated” means being in close formal or informal association; related. 

J. “Affiliate(s)” shall have the meaning ascribed in 11 U.S.C. § 101(2) (2019).

K. “Avoidance action” means any claim or cause of action that could be brought under 

11 U.S.C. §§ 544, 547, 548, 549, or 550, or any applicable law (i.e., uniform fraudulent transfer act, 

uniform avoidable transfer act).

L. The terms “support,” “evidence,” “relate to,” “relating to,” “related to,” 

“referred to,” “concerning,” “pertaining to,” and “regarding” shall mean anything which 

directly, or indirectly, concerns, consists of, pertains to, reflects, evidences, describes, sets forth, 

constitutes, contains, shows, underlies, supports, refers to in any manner, is or was used in the 

preparation of, appended to, legally, logically or factually connected with, proves, disproves, or 

tends to prove or disprove. 

DOCUMENTS REQUESTED

1. Copies of all advertisements or marketing materials you published or had published 

for the period beginning 60-days prior to the date you first transacted business with the Debtor 

through the petition date. 

2. All Documents evidencing all agreements, transactions, contracts, or otherwise 

memorializing any relationship between you and the Debtor. 

3. All Communications between You and the Debtor, including but not limited to text 

messages or email communications.

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 9 of 31
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4. All Documents evidencing the receipt of money by You from the Debtor including 

Documents evidencing the basis for receipt of such money.

5. All Documents necessary to provide a complete accounting of all money sent to or 

on behalf of the Debtor or received by you from the Debtor or on behalf of the Debtor.

6. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

evidencing transactions between You and the Debtor.

7. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

utilized by You to track the transactions with and balance between You and the Debtor.

8. All detailed general ledgers reflecting activity or transactions between You and the 

Debtor.

9. All Documents evidencing your rate of return, IRR, or other measure of financial 

performance on each transaction with the Debtor. 

10. All financial statements, including but not limited to balance sheets, income 

statements, profit and loss statements, cash flow statements and footnotes and income tax returns, 

with all attachments, for You during the Time Period 

11. A listing of all collateral to which you allege Your loan secured against the Debtor’s 

assets.

12. All Documents relating to all collateral to which you allege Your loan secured 

against the Debtor’s assets.

13. A listing of all assets, including accounts receivable, you assert were purchased by 

You from the Debtor.

14. All Documents relating to all assets, including accounts receivable, you assert were 

purchased by You from the Debtor.

15. All opinion letters issued to You or on your behalf as whether any relationship 

between You and the Debtor or any other entity was or was not usurious. 

16. Copies of all pleadings and substantive motions filed by you or against you, by any 

party where usury was raised as a claim or defense. 

17. If such lawsuits exist, then all correspondence between plaintiff and defendants and 

all expert reports that were exchanged regardless of whether prepared by the plaintiff or defendant 

and regardless of whether filed with court or entered into evidence.

18. All Documents evidencing any defenses you may have to any avoidance action.

19. All Documents evidencing all agreements, transactions, contracts, or otherwise 

memorializing any relationship between you and Karma Broward.

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 10 of 31
7

20. All Communications between You and Karma Broward, including but not limited 

to text messages or email communications.

21. All Documents evidencing the receipt of money by You from Karma Broward

including Documents evidencing the basis for receipt of such money.

22. All Documents necessary to provide a complete accounting of all money sent to or 

on behalf of Karma Broward or received by you from or on behalf of Karma Broward.

23. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

evidencing transactions between You and Karma Broward.

24. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

utilized by You to track the transactions with and balance between You and Karma Broward.

25. All detailed general ledgers reflecting activity or transactions between You and 

Karma Broward.

26. All Documents evidencing your rate of return, IRR, or other measure of financial 

performance on each transaction with Karma Broward. 

27. All Documents evidencing all agreements, transactions, contracts, or otherwise 

memorializing any relationship between you and Karma Palm Beach.

28. All Communications between You and Karma Palm Beach, including but not 

limited to text messages or email communications.

29. All Documents evidencing the receipt of money by You from Karma Palm Beach

including Documents evidencing the basis for receipt of such money.

30. All Documents necessary to provide a complete accounting of all money sent to or 

on behalf of Karma Palm Beach or received by you from or on behalf of Karma Palm Beach.

31. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

evidencing transactions between You and Karma Palm Beach.

32. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

utilized by You to track the transactions with and balance between You and Karma Palm Beach.

33. All detailed general ledgers reflecting activity or transactions between You and 

Karma Palm Beach.

34. All Documents evidencing your rate of return, IRR, or other measure of financial 

performance on each transaction with the Debtor.

###

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 11 of 31
LF-84 (rev. 12/01/21)

UNITED STATES BANKRUPTCY COURT

Southern District of Florida

In re _______________________________ Case No. __________________

Debtor

Chapter ______

SUBPOENA FOR RULE 2004 EXAMINATION

To: _______________________________________________________________________________________

(Name of person to whom the subpoena is directed)

Testimony: YOU ARE COMMANDED to appear at the time, date, and place set forth below to testify at an 

examination under Rule 2004, Federal Rules of Bankruptcy Procedure and Local Rule 2004-1.

PLACE DATE AND TIME

The examination will be recorded by this method: _________________________________________________

Production: YOU ARE COMMANDED to produce the following documents, electronically stored 

information, or objects, and must permit inspection, copying, testing, or sampling of the material at the time, date, 

and place set forth below (if different from that of the examination):

PLACE DATE AND TIME

(Description of documents, electronically stored information, or objects)

The following provisions of Fed. R. Civ. P. 45, made applicable in bankruptcy cases by Fed. R. Bankr. P. 

9016, are attached – Rule 45(c), relating to the place of compliance; Rule 45(d), relating to your protection as a 

person subject to a subpoena; and Rule 45(e) and 45(g), relating to your duty to respond to this subpoena and the 

potential consequences of not doing so.

Date: __________

CLERK OF COURT

OR

__________________________ ____________________________

Signature of Clerk or Deputy Clerk Attorney’s signature

The name, address, email address, and telephone number of the attorney representing (name of party)

_________________________________who issues or requests this subpoena, are:

Notice to the person who issues or requests this subpoena

If this subpoena commands the production of documents, electronically stored information, or tangible things, or 

the inspection of premises before trial, a notice and a copy of this subpoena must be served on each party before it 

is served on the person to whom it is directed. Fed. R. Civ. P. 45(a)(4).

Excell Auto Group, Inc. 22-12790-EPK

7

Xan Myburgh, 3814 Toro Canyon Road, Austin, TX 78746

X

Furr and Cohen, P.A.

2255 Glades Road, Suite 419A

Boca Raton, FL 33431

(via remote video conference)

October 27 2022, at

2:00 p.m. (eastern)

Court Reporter

X

Furr and Cohen, P.A.

2255 Glades Road, Suite 419A

Boca Raton, FL 33431

(delivery to be agreed upon by parties)

October 20, 2022 at

5:00 p.m. (eastern)

See Exhibit A to the Notice of 2004 Examination included with this Subpoena

9/29/2022

Nicole Testa Mehdipour, Trustee

Jason S. Rigoli, Esq., Furr and Cohen, P.A., 2255 Glades Road, #419A, Boca Raton, FL 33431, jrigoli@furrcohen.com, 561-395-0500

/s/ Jason S. Rigoli, Esq.

Fla. Bar No. 91990

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 12 of 31
LF-84 (rev. 12/01/21)

PROOF OF SERVICE

(This section should not be filed with the court unless required by Fed. R. Civ. P. 45.)

I received this subpoena for (name of individual and title, if any): ______________________________________

on (date) __________ .

I served the subpoena by delivering a copy to the named person as follows: ___________________________

___________________________________________________________________________________________

__________________________________ on (date) ___________________ ; or

I returned the subpoena unexecuted because: ___________________________________________________

___________________________________________________________________________________________

Unless the subpoena was issued on behalf of the United States, or one of its officers or agents, I have also tendered 

to the witness the fees for one day’s attendance, and the mileage allowed by law, in the amount of 

$ _______________________ .

My fees are $ _________ for travel and $_________ for services, for a total of $_________ .

I declare under penalty of perjury that this information is true and correct.

Date: _______________

____________________________________________

Server’s signature

____________________________________________

Printed name and title

____________________________________________

Server’s address

Additional information concerning attempted service, etc.:

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 13 of 31
LF-84 (rev. 12/01/21)

Federal Rule of Civil Procedure 45(c), (d), (e), and (g) (Effective 12/1/13)

(made applicable in bankruptcy cases by Rule 9016, Federal Rules of Bankruptcy Procedure)

(c) Place of compliance.

(1) For a Trial, Hearing, or Deposition. A subpoena may command a 

person to attend a trial, hearing, or deposition only as follows:

(A) within 100 miles of where the person resides, is employed, or 

regularly transacts business in person; or

(B) within the state where the person resides, is employed, or regularly 

transacts business in person, if the person

(i) is a party or a party’s officer; or

(ii) is commanded to attend a trial and would not incur substantial 

expense.

(2) For Other Discovery. A subpoena may command:

(A) production of documents, or electronically stored information, or 

things at a place within 100 miles of where the person resides, is employed, 

or regularly transacts business in person; and

(B) inspection of premises, at the premises to be inspected.

(d) Protecting a Person Subject to a Subpoena; Enforcement.

(1) Avoiding Undue Burden or Expense; Sanctions. A party or attorney 

responsible for issuing and serving a subpoena must take reasonable steps to 

avoid imposing undue burden or expense on a person subject to the subpoena. 

The court for the district where compliance is required must enforce this duty 

and impose an appropriate sanction — which may include lost earnings and 

reasonable attorney's fees — on a party or attorney who fails to comply.

(2) Command to Produce Materials or Permit Inspection.

(A) Appearance Not Required. A person commanded to produce 

documents, electronically stored information, or tangible things, or to permit 

the inspection of premises, need not appear in person at the place of 

production or inspection unless also commanded to appear for a deposition, 

hearing, or trial.

(B) Objections. A person commanded to produce documents or tangible 

things or to permit inspection may serve on the party or attorney designated 

in the subpoena a written objection to inspecting, copying, testing or 

sampling any or all of the materials or to inspecting the premises — or to 

producing electronically stored information in the form or forms requested. 

The objection must be served before the earlier of the time specified for 

compliance or 14 days after the subpoena is served. If an objection is made, 

the following rules apply:

(i) At any time, on notice to the commanded person, the serving party 

may move the court for the district where compliance is required for an order 

compelling production or inspection.

(ii) These acts may be required only as directed in the order, and the 

order must protect a person who is neither a party nor a party's officer from 

significant expense resulting from compliance.

(3) Quashing or Modifying a Subpoena.

(A) When Required. On timely motion, the court for the district where 

compliance is required must quash or modify a subpoena that:

(i) fails to allow a reasonable time to comply;

(ii) requires a person to comply beyond the geographical limits 

specified in Rule 45(c);

(iii) requires disclosure of privileged or other protected matter, if no 

exception or waiver applies; or

(iv) subjects a person to undue burden.

(B) When Permitted. To protect a person subject to or affected by a 

subpoena, the court for the district where compliance is required may, on 

motion, quash or modify the subpoena if it requires:

(i) disclosing a trade secret or other confidential research,

development, or commercial information; or

(ii) disclosing an unretained expert's opinion or information that does 

not describe specific occurrences in dispute and results from the expert's 

study that was not requested by a party.

(C) Specifying Conditions as an Alternative. In the circumstances

described in Rule 45(d)(3)(B), the court may, instead of quashing or

modifying a subpoena, order appearance or production under specified

conditions if the serving party:

(i) shows a substantial need for the testimony or material that cannot

be otherwise met without undue hardship; and

(ii) ensures that the subpoenaed person will be reasonably

compensated.

(e) Duties in Responding to a Subpoena.

(1) Producing Documents or Electronically Stored Information. These

procedures apply to producing documents or electronically stored

information:

(A) Documents. A person responding to a subpoena to produce 

documents must produce them as they are kept in the ordinary course of 

business or must organize and label them to correspond to the categories in 

the demand.

(B) Form for Producing Electronically Stored Information Not 

Specified. If a subpoena does not specify a form for producing electronically 

stored information, the person responding must produce it in a form or forms 

in which it is ordinarily maintained or in a reasonably usable form or forms.

(C) Electronically Stored Information Produced in Only One Form. The 

person responding need not produce the same electronically stored 

information in more than one form.

(D) Inaccessible Electronically Stored Information. The person 

responding need not provide discovery of electronically stored information 

from sources that the person identifies as not reasonably accessible because 

of undue burden or cost. On motion to compel discovery or for a protective 

order, the person responding must show that the information is not 

reasonably accessible because of undue burden or cost. If that showing is 

made, the court may nonetheless order discovery from such sources if the 

requesting party shows good cause, considering the limitations of Rule 

26(b)(2)(C). The court may specify conditions for the discovery.

(2) Claiming Privilege or Protection.

(A) Information Withheld. A person withholding subpoenaed

information under a claim that it is privileged or subject to protection as trialpreparation material must:

(i) expressly make the claim; and

(ii) describe the nature of the withheld documents, communications, 

or tangible things in a manner that, without revealing information itself 

privileged or protected, will enable the parties to assess the claim.

(B) Information Produced. If information produced in response to a

subpoena is subject to a claim of privilege or of protection as trial-preparation 

material, the person making the claim may notify any party that received the 

information of the claim and the basis for it. After being notified, a party 

must promptly return, sequester, or destroy the specified information and any 

copies it has; must not use or disclose the information until the claim is 

resolved; must take reasonable steps to retrieve the information if the party 

disclosed it before being notified; and may promptly present the information 

under seal to the court for the district where compliance is required for a 

determination of the claim. The person who produced the information must 

preserve the information until the claim is resolved.

. . .

(g) Contempt. The court for the district where compliance is required – and

also, after a motion is transferred, the issuing court – may hold in contempt

a person who, having been served, fails without adequate excuse to obey the

subpoena or an order related to it.

For access to subpoena materials, see Fed. R. Civ. P. 45(a) Committee Note (2013)

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 14 of 31
1 

UNITED STATES BANKRUPTCY COURT

SOUTHERN DISTRICT OF FLORIDA

WEST PALM BEACH DIVISION

www.flsb.uscourts.gov

In Re: 

 Case No.: 22-12790-EPK

EXCELL AUTO GROUP, INC. Chapter 7 

 Debtor. 

___________________________________/ 

NOTICE OF 2004 EXAMINATION

Nicole Testa Mehdipour, Trustee in Bankruptcy for EXCELL AUTO GROUP, INC., by 

and through undersigned counsel, will examine Xan Myburgh, under oath on October 27, 2022 

at 2:00 p.m. (eastern), at the law offices of Furr and Cohen, P.A., 2255 Glades Road, Suite 

419A, Boca Raton, Florida 33431. 

BECAUSE THE EXAMINATION IS BEING TAKEN USING WEB/VIDEO 

CONFERENCING TECHNOLOGY, IT MAY BE POSSIBLE FOR ALL PARTIES TO 

PARTICIPATE REMOTELY WITHOUT GOING TO THIS LOCATION. 

If you wish to attend remotely via Zoom videoconferencing or WebEx, you will need 

a desktop computer or laptop with a webcam in order to be seen, speakers to hear the other 

parties connected and a microphone to be heard. 

For security reasons, the information necessary to connect to the examination will be 

separately provided to you prior to the examination date. 

The examination may continue from day to day until completed. If the examinee receives 

this notice less than fourteen (14) days prior to the scheduled examination date the examination 

will be rescheduled upon timely request to a mutually agreeable time. 

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 15 of 31
2 

The examination is pursuant to Fed. R. Bankr. P. 2004 and Local Rule 2004-1 and will be 

taken before an officer authorized to record the testimony. The scope of the examination shall be 

as described in FRBP 2004. Pursuant to Local Rule 2004-1 no order shall be necessary. [If the 

examination is of a witness other than the debtor, the Local Form “Subpoena for Rule 2004 

Examination” is included with this notice. 

IT IS THE DEPONENT'S RESPONSIBILITY TO PROVIDE AND PAY FOR A 

TRANSLATOR IF ONE IS NEEDED AT THIS DEPOSITION. 

The examinee is further requested to produce to undersigned counsel all responsive 

documents and communications described on the attached Exhibit “A” no later than 

October 20, 2022 by 5:00 p.m. Please contact the undersigned counsel’s office beforehand to 

advise us if you are going to hand deliver documents so that we can make arrangements to 

allow you to access the office with security. 

PRODUCTION OF ELECTRONIC DOCUMENTS

PLEASE DO NOT SEND DOCUMENTS BY EMAIL. We would ask that any 

electronic documents be produced on a flashdrive or external harddrive in pdf format. 

Alternatively, you may contact undersigned counsel at least one business day before 

documents are due for us to send you an invitation to upload documents on a secure network. 

All interested parties that plan on attending the examination should contact 

undersigned counsel’s office to confirm that the examination is going forward on the 

scheduled date and time before attending as the date and time may change.

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 16 of 31
3 

EXHIBIT “A” 

I. Instructions

A. Time Period: Unless otherwise stated herein, the time period encompassed by this 

Notice is from April 8, 2018 up to an including the date of the production of the documents by 

you. With respect to the requests relating to any operating agreements, shareholder agreements, 

partnership agreements, or any other agreements or documents relating to the formations, 

governance, and/or operation of any entity, the time period for that request shall be from formation 

of the entity to the present.

B. Duty to Supplement: This Document request is continuing in nature and when new 

knowledge or information comes to the attention of the Debtor, the information supplied in the 

answers to the Document request shall be supplemented forthwith. 

C. Scope of Requests: For each and every Request herein, you shall produce 

Documents in your possession, custody, or control within the meaning of Rule 2004 of the Federal 

Rules of Bankruptcy Procedure, including but be limited to Documents, objects or articles 

described that are in your possession or that you have the right to secure the original or a copy 

from another person or entity. The fact that your investigation is continuing or discovery is 

incomplete is not an excuse for your failure to respond to each request as fully and completely as 

possible. Your responses should consist of information known to you through yourself, your agents, 

your attorneys, your employees, or your representatives. All Documents produced pursuant to this 

request are to be produced as they are kept in the usual course of business and shall be organized 

and labeled (without permanently marking the item produced) to correspond with the categories 

of each numbered request hereof. If copies or drafts exist of a Document, the production of which 

has been requested herein, produce and submit for inspection and copying each and every copy 

and draft which differs in any way from the original Document or from any copy or draft. 

D. Lost Documents: If you at any time had possession, custody, or control of any 

Document requested herein, and such Document has been lost, destroyed, discarded, or is not 

presently in your possession, such Documents shall be identified as completely as possible, 

including: 

1. The names of the authors of the Document; 

2. The names of the persons to whom the Documents or copies were sent; 

3. The date of the Document; 

4. The date on which the Document was received by each addressee, copyee or its 

recipients;

5. A description of the nature and subject matter of the Document that is as

complete as possible;

6. The date on which the Document was lost, discarded or destroyed; and 

7. The manner in which the Document was lost, discarded or destroyed. 

E. Claim of Privilege: With respect to any Document that Debtor withholds under 

claim of privilege, the Debtor shall number such Documents, hold them separately, and retain them 

intact pending a ruling by the Court on the claimed privilege. In addition, the Debtors shall provide 

a statement, signed by an attorney representing the Debtor, setting forth as to each such Document:

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 17 of 31
4 

1. The names of the senders of the Document; 

2. The names of the authors of the Document; 

3. The names of the persons to whom the Document or copies were sent; 

4. The job title of every person named in subparagraphs 1, 2 and 3 above; 

5. The date of the Document; 

6. The date on which the Document was received by each addressee, copyee or its 

recipient;

7. A brief description of the nature and subject matter of the Document; and

8. The statute, rule or decision which is claimed to give rise to the privilege.

F. Responses: If you cannot, after exercising due diligence to secure or produce the 

Document(s) requested, you must identify which Request(s) that you do not have any responsive 

Documents for, and answer the request for production to the fullest extent possible, specifying 

your inability to produce the Document(s), providing the identity of the person who has possession, 

custody, or control of the requested Document(s). 

G. Definitions: All words in this request for production shall have their plain, ordinary 

and common meanings unless specifically defined below in the Definition section of this Notice.

H. Duplicate Copies: Copies of Documents which are identical duplicates of other 

Documents which have already been produced for inspection and copying in this action need not 

be produced again, except that the duplicates must be produced if handwritten or any other type of 

notes or similar intelligence appear thereon or are attached thereto, including markings on slips 

indicating the routing of the Document to individuals or organizations. 

I. Inclusive Construction: Generally, each request should be construed to bring within 

the scope of the request any Documents or information that might otherwise be construed as 

outside of the scope. For example, the singular form of any word includes the plural, and vice 

versa; the words “and” and “or” shall be construed interchangeably; the words “any” and “all” 

shall be construed interchangeably; the past tense of any word incorporates the present tense and 

vice versa; the use of any gender encompasses the other gender; and, the use of the word “including” 

shall be construed as illustrating and not excluding. 

II. Definitions

A. “Petition Date” means April 8, 2022. 

B. “Bankruptcy Case” means the above captioned bankruptcy case.

C. “Debtor” means Excell Auto Group, Inc., as well as any other person acting for the 

benefit of on behalf of Excell Auto Group, Inc., including but not limited to Scott Zankl, Kristen 

Zankl, and any employees or former employees, officers, directors, shareholders, attorneys or 

agents.

D. “Karma of Broward” means Karma of Broward, Inc., FEI/EIN Number 85-

0531887, a Florida corporation, as well as any other person acting for the benefit of on behalf of 

Karma of Broward, Inc., including but not limited to Scott Zankl, Kristen Zankl, and any 

employees or former employees, officers, directors, shareholders, attorneys or agents.

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 18 of 31
5 

E. “Karma of Palm Beach” means Karma of Palm Beach, Inc., FEI/EIN Number 30-

1246034, a Florida corporation, as well as any other person acting for the benefit of on behalf of 

Karma of Palm Beach, Inc., including but not limited to Scott Zankl, Kristen Zankl, and any 

employees or former employees, officers, directors, shareholders, attorneys or agents.

F. “Examinee,” “you,” or “your” means Xan Myburgh, individually, jointly, or in 

any other capacity including all agent(s), affiliate(s), or any other person acting for the benefit of 

or on behalf of Xan Myburgh. 

G. “Document(s)” means information in all stored or communicated forms. With 

respect to all electronically stored information, “Document(s)” shall expressly be deemed to include 

such items in their native electronic form unless expressly stated otherwise. The meaning of 

“Document(s)” shall be construed as broadly as permitted by the Federal Rules of Bankruptcy

Procedure.

H. “Communication(s)” means any act or process imparting, express, or exchanging 

information in any manner or form.

I. “Affiliated” means being in close formal or informal association; related. 

J. “Affiliate(s)” shall have the meaning ascribed in 11 U.S.C. § 101(2) (2019).

K. “Avoidance action” means any claim or cause of action that could be brought under 

11 U.S.C. §§ 544, 547, 548, 549, or 550, or any applicable law (i.e., uniform fraudulent transfer act, 

uniform avoidable transfer act).

L. The terms “support,” “evidence,” “relate to,” “relating to,” “related to,” 

“referred to,” “concerning,” “pertaining to,” and “regarding” shall mean anything which 

directly, or indirectly, concerns, consists of, pertains to, reflects, evidences, describes, sets forth, 

constitutes, contains, shows, underlies, supports, refers to in any manner, is or was used in the 

preparation of, appended to, legally, logically or factually connected with, proves, disproves, or 

tends to prove or disprove. 

DOCUMENTS REQUESTED

1. Copies of all advertisements or marketing materials you published or had published 

for the period beginning 60-days prior to the date you first transacted business with the Debtor 

through the petition date. 

2. All Documents evidencing all agreements, transactions, contracts, or otherwise 

memorializing any relationship between you and the Debtor. 

3. All Communications between You and the Debtor, including but not limited to text 

messages or email communications.

4. All Documents evidencing the receipt of money by You from the Debtor including 

Documents evidencing the basis for receipt of such money. 

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 19 of 31
6

5. All Documents necessary to provide a complete accounting of all money sent to or 

on behalf of the Debtor or received by you from the Debtor or on behalf of the Debtor.

6. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

evidencing transactions between You and the Debtor.

7. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

utilized by You to track the transactions with and balance between You and the Debtor.

8. All detailed general ledgers reflecting activity or transactions between You and the 

Debtor.

9. All Documents evidencing your rate of return, IRR, or other measure of financial 

performance on each transaction with the Debtor. 

10. All financial statements, including but not limited to balance sheets, income 

statements, profit and loss statements, cash flow statements and footnotes and income tax returns, 

with all attachments, for You during the Time Period 

11. A listing of all collateral to which you allege Your loan secured against the Debtor’s 

assets.

12. All Documents relating to all collateral to which you allege Your loan secured 

against the Debtor’s assets.

13. A listing of all assets, including accounts receivable, you assert were purchased by 

You from the Debtor.

14. All Documents relating to all assets, including accounts receivable, you assert were 

purchased by You from the Debtor.

15. All opinion letters issued to You or on your behalf as whether any relationship 

between You and the Debtor or any other entity was or was not usurious. 

16. Copies of all pleadings and substantive motions filed by you or against you, by any 

party where usury was raised as a claim or defense. 

17. If such lawsuits exist, then all correspondence between plaintiff and defendants and 

all expert reports that were exchanged regardless of whether prepared by the plaintiff or defendant 

and regardless of whether filed with court or entered into evidence.

18. All Documents evidencing any defenses you may have to any avoidance action.

19. All Documents evidencing all agreements, transactions, contracts, or otherwise 

memorializing any relationship between you and Karma Broward.

20. All Communications between You and Karma Broward, including but not limited 

to text messages or email communications.

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 20 of 31
7

21. All Documents evidencing the receipt of money by You from Karma Broward

including Documents evidencing the basis for receipt of such money.

22. All Documents necessary to provide a complete accounting of all money sent to or 

on behalf of Karma Broward or received by you from or on behalf of Karma Broward.

23. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

evidencing transactions between You and Karma Broward.

24. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

utilized by You to track the transactions with and balance between You and Karma Broward.

25. All detailed general ledgers reflecting activity or transactions between You and 

Karma Broward.

26. All Documents evidencing your rate of return, IRR, or other measure of financial 

performance on each transaction with Karma Broward. 

27. All Documents evidencing all agreements, transactions, contracts, or otherwise 

memorializing any relationship between you and Karma Palm Beach.

28. All Communications between You and Karma Palm Beach, including but not 

limited to text messages or email communications.

29. All Documents evidencing the receipt of money by You from Karma Palm Beach

including Documents evidencing the basis for receipt of such money.

30. All Documents necessary to provide a complete accounting of all money sent to or 

on behalf of Karma Palm Beach or received by you from or on behalf of Karma Palm Beach.

31. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

evidencing transactions between You and Karma Palm Beach.

32. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

utilized by You to track the transactions with and balance between You and Karma Palm Beach.

33. All detailed general ledgers reflecting activity or transactions between You and 

Karma Palm Beach.

34. All Documents evidencing your rate of return, IRR, or other measure of financial 

performance on each transaction with the Debtor.

###

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 21 of 31
LF-84 (rev. 12/01/21)

UNITED STATES BANKRUPTCY COURT

Southern District of Florida

In re _______________________________ Case No. __________________

Debtor

Chapter ______

SUBPOENA FOR RULE 2004 EXAMINATION

To: _______________________________________________________________________________________

(Name of person to whom the subpoena is directed)

Testimony: YOU ARE COMMANDED to appear at the time, date, and place set forth below to testify at an 

examination under Rule 2004, Federal Rules of Bankruptcy Procedure and Local Rule 2004-1.

PLACE DATE AND TIME

The examination will be recorded by this method: _________________________________________________

Production: YOU ARE COMMANDED to produce the following documents, electronically stored 

information, or objects, and must permit inspection, copying, testing, or sampling of the material at the time, date, 

and place set forth below (if different from that of the examination):

PLACE DATE AND TIME

(Description of documents, electronically stored information, or objects)

The following provisions of Fed. R. Civ. P. 45, made applicable in bankruptcy cases by Fed. R. Bankr. P. 

9016, are attached – Rule 45(c), relating to the place of compliance; Rule 45(d), relating to your protection as a 

person subject to a subpoena; and Rule 45(e) and 45(g), relating to your duty to respond to this subpoena and the 

potential consequences of not doing so.

Date: __________

CLERK OF COURT

OR

__________________________ ____________________________

Signature of Clerk or Deputy Clerk Attorney’s signature

The name, address, email address, and telephone number of the attorney representing (name of party)

_________________________________who issues or requests this subpoena, are:

Notice to the person who issues or requests this subpoena

If this subpoena commands the production of documents, electronically stored information, or tangible things, or 

the inspection of premises before trial, a notice and a copy of this subpoena must be served on each party before it 

is served on the person to whom it is directed. Fed. R. Civ. P. 45(a)(4).

Excell Auto Group, Inc. 22-12790-EPK

7

24 Capital, LLC, 31-10 37th Ave., Suite 202, Long Island City, NY 11101

X

Furr and Cohen, P.A.

2255 Glades Road, Suite 419A

Boca Raton, FL 33431

(via remote video conference)

October 24, 2022, at

10:00 a.m. (eastern)

Court Reporter

X

Furr and Cohen, P.A.

2255 Glades Road, Suite 419A

Boca Raton, FL 33431

(delivery to be agreed upon by parties)

October 17, 2022 at

5:00 p.m. (eastern)

See Exhibit A to the Notice of 2004 Examination included with this Subpoena

9/29/2022

Nicole Testa Mehdipour, Trustee

Jason S. Rigoli, Esq., Furr and Cohen, P.A., 2255 Glades Road, #419A, Boca Raton, FL 33431, jrigoli@furrcohen.com, 561-395-0500

/s/ Jason S. Rigoli, Esq.

Fla. Bar No. 91990

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 22 of 31
LF-84 (rev. 12/01/21)

PROOF OF SERVICE

(This section should not be filed with the court unless required by Fed. R. Civ. P. 45.)

I received this subpoena for (name of individual and title, if any): ______________________________________

on (date) __________ .

I served the subpoena by delivering a copy to the named person as follows: ___________________________

___________________________________________________________________________________________

__________________________________ on (date) ___________________ ; or

I returned the subpoena unexecuted because: ___________________________________________________

___________________________________________________________________________________________

Unless the subpoena was issued on behalf of the United States, or one of its officers or agents, I have also tendered 

to the witness the fees for one day’s attendance, and the mileage allowed by law, in the amount of 

$ _______________________ .

My fees are $ _________ for travel and $_________ for services, for a total of $_________ .

I declare under penalty of perjury that this information is true and correct.

Date: _______________

____________________________________________

Server’s signature

____________________________________________

Printed name and title

____________________________________________

Server’s address

Additional information concerning attempted service, etc.:

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 23 of 31
LF-84 (rev. 12/01/21)

Federal Rule of Civil Procedure 45(c), (d), (e), and (g) (Effective 12/1/13)

(made applicable in bankruptcy cases by Rule 9016, Federal Rules of Bankruptcy Procedure)

(c) Place of compliance.

(1) For a Trial, Hearing, or Deposition. A subpoena may command a 

person to attend a trial, hearing, or deposition only as follows:

(A) within 100 miles of where the person resides, is employed, or 

regularly transacts business in person; or

(B) within the state where the person resides, is employed, or regularly 

transacts business in person, if the person

(i) is a party or a party’s officer; or

(ii) is commanded to attend a trial and would not incur substantial 

expense.

(2) For Other Discovery. A subpoena may command:

(A) production of documents, or electronically stored information, or 

things at a place within 100 miles of where the person resides, is employed, 

or regularly transacts business in person; and

(B) inspection of premises, at the premises to be inspected.

(d) Protecting a Person Subject to a Subpoena; Enforcement.

(1) Avoiding Undue Burden or Expense; Sanctions. A party or attorney 

responsible for issuing and serving a subpoena must take reasonable steps to 

avoid imposing undue burden or expense on a person subject to the subpoena. 

The court for the district where compliance is required must enforce this duty 

and impose an appropriate sanction — which may include lost earnings and 

reasonable attorney's fees — on a party or attorney who fails to comply.

(2) Command to Produce Materials or Permit Inspection.

(A) Appearance Not Required. A person commanded to produce 

documents, electronically stored information, or tangible things, or to permit 

the inspection of premises, need not appear in person at the place of 

production or inspection unless also commanded to appear for a deposition, 

hearing, or trial.

(B) Objections. A person commanded to produce documents or tangible 

things or to permit inspection may serve on the party or attorney designated 

in the subpoena a written objection to inspecting, copying, testing or 

sampling any or all of the materials or to inspecting the premises — or to 

producing electronically stored information in the form or forms requested. 

The objection must be served before the earlier of the time specified for 

compliance or 14 days after the subpoena is served. If an objection is made, 

the following rules apply:

(i) At any time, on notice to the commanded person, the serving party 

may move the court for the district where compliance is required for an order 

compelling production or inspection.

(ii) These acts may be required only as directed in the order, and the 

order must protect a person who is neither a party nor a party's officer from 

significant expense resulting from compliance.

(3) Quashing or Modifying a Subpoena.

(A) When Required. On timely motion, the court for the district where 

compliance is required must quash or modify a subpoena that:

(i) fails to allow a reasonable time to comply;

(ii) requires a person to comply beyond the geographical limits 

specified in Rule 45(c);

(iii) requires disclosure of privileged or other protected matter, if no 

exception or waiver applies; or

(iv) subjects a person to undue burden.

(B) When Permitted. To protect a person subject to or affected by a 

subpoena, the court for the district where compliance is required may, on 

motion, quash or modify the subpoena if it requires:

(i) disclosing a trade secret or other confidential research,

development, or commercial information; or

(ii) disclosing an unretained expert's opinion or information that does 

not describe specific occurrences in dispute and results from the expert's 

study that was not requested by a party.

(C) Specifying Conditions as an Alternative. In the circumstances

described in Rule 45(d)(3)(B), the court may, instead of quashing or

modifying a subpoena, order appearance or production under specified

conditions if the serving party:

(i) shows a substantial need for the testimony or material that cannot

be otherwise met without undue hardship; and

(ii) ensures that the subpoenaed person will be reasonably

compensated.

(e) Duties in Responding to a Subpoena.

(1) Producing Documents or Electronically Stored Information. These

procedures apply to producing documents or electronically stored

information:

(A) Documents. A person responding to a subpoena to produce 

documents must produce them as they are kept in the ordinary course of 

business or must organize and label them to correspond to the categories in 

the demand.

(B) Form for Producing Electronically Stored Information Not 

Specified. If a subpoena does not specify a form for producing electronically 

stored information, the person responding must produce it in a form or forms 

in which it is ordinarily maintained or in a reasonably usable form or forms.

(C) Electronically Stored Information Produced in Only One Form. The 

person responding need not produce the same electronically stored 

information in more than one form.

(D) Inaccessible Electronically Stored Information. The person 

responding need not provide discovery of electronically stored information 

from sources that the person identifies as not reasonably accessible because 

of undue burden or cost. On motion to compel discovery or for a protective 

order, the person responding must show that the information is not 

reasonably accessible because of undue burden or cost. If that showing is 

made, the court may nonetheless order discovery from such sources if the 

requesting party shows good cause, considering the limitations of Rule 

26(b)(2)(C). The court may specify conditions for the discovery.

(2) Claiming Privilege or Protection.

(A) Information Withheld. A person withholding subpoenaed

information under a claim that it is privileged or subject to protection as trialpreparation material must:

(i) expressly make the claim; and

(ii) describe the nature of the withheld documents, communications, 

or tangible things in a manner that, without revealing information itself 

privileged or protected, will enable the parties to assess the claim.

(B) Information Produced. If information produced in response to a

subpoena is subject to a claim of privilege or of protection as trial-preparation 

material, the person making the claim may notify any party that received the 

information of the claim and the basis for it. After being notified, a party 

must promptly return, sequester, or destroy the specified information and any 

copies it has; must not use or disclose the information until the claim is 

resolved; must take reasonable steps to retrieve the information if the party 

disclosed it before being notified; and may promptly present the information 

under seal to the court for the district where compliance is required for a 

determination of the claim. The person who produced the information must 

preserve the information until the claim is resolved.

. . .

(g) Contempt. The court for the district where compliance is required – and

also, after a motion is transferred, the issuing court – may hold in contempt

a person who, having been served, fails without adequate excuse to obey the

subpoena or an order related to it.

For access to subpoena materials, see Fed. R. Civ. P. 45(a) Committee Note (2013)

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1 

UNITED STATES BANKRUPTCY COURT

SOUTHERN DISTRICT OF FLORIDA

WEST PALM BEACH DIVISION

www.flsb.uscourts.gov

In Re: 

 Case No.: 22-12790-EPK

EXCELL AUTO GROUP, INC. Chapter 7 

 Debtor. 

___________________________________/ 

NOTICE OF 2004 EXAMINATION

Nicole Testa Mehdipour, Trustee in Bankruptcy for EXCELL AUTO GROUP, INC., by 

and through undersigned counsel, will examine 24 Capital, LLC, under oath on October 24, 2022 

at 10:00 a.m. (eastern), at the law offices of Furr and Cohen, P.A., 2255 Glades Road, Suite 

419A, Boca Raton, Florida 33431. 

BECAUSE THE EXAMINATION IS BEING TAKEN USING WEB/VIDEO 

CONFERENCING TECHNOLOGY, IT MAY BE POSSIBLE FOR ALL PARTIES TO 

PARTICIPATE REMOTELY WITHOUT GOING TO THIS LOCATION. 

If you wish to attend remotely via Zoom videoconferencing or WebEx, you will need 

a desktop computer or laptop with a webcam in order to be seen, speakers to hear the other 

parties connected and a microphone to be heard. 

For security reasons, the information necessary to connect to the examination will be 

separately provided to you prior to the examination date. 

The examination may continue from day to day until completed. If the examinee receives 

this notice less than fourteen (14) days prior to the scheduled examination date the examination 

will be rescheduled upon timely request to a mutually agreeable time. 

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 25 of 31
2 

The examination is pursuant to Fed. R. Bankr. P. 2004 and Local Rule 2004-1 and will be 

taken before an officer authorized to record the testimony. The scope of the examination shall be 

as described in Fed. R. Bankr. P. 2004. Pursuant to Local Rule 2004-1 no order shall be necessary. 

[If the examination is of a witness other than the debtor, the Local Form “Subpoena for Rule 2004 

Examination” is included with this notice. 

IT IS THE DEPONENT'S RESPONSIBILITY TO PROVIDE AND PAY FOR A 

TRANSLATOR IF ONE IS NEEDED AT THIS DEPOSITION. 

The examinee is further requested to produce to undersigned counsel all responsive 

documents and communications described on the attached Exhibit “A” no later than 

October 17, 2022 by 5:00 p.m. Please contact the undersigned counsel’s office beforehand to 

advise us if you are going to hand deliver documents so that we can make arrangements to 

allow you to access the office with security. 

PRODUCTION OF ELECTRONIC DOCUMENTS

PLEASE DO NOT SEND DOCUMENTS BY EMAIL. We would ask that any 

electronic documents be produced on a flashdrive or external harddrive in pdf format. 

Alternatively, you may contact undersigned counsel at least one business day before 

documents are due for us to send you an invitation to upload documents on a secure network. 

All interested parties that plan on attending the examination should contact 

undersigned counsel’s office to confirm that the examination is going forward on the 

scheduled date and time before attending as the date and time may change.

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 26 of 31
3 

EXHIBIT “A” 

I. Instructions

A. Time Period: Unless otherwise stated herein, the time period encompassed by this 

Notice is from April 8, 2018 up to an including the date of the production of the documents by 

you. With respect to the requests relating to any operating agreements, shareholder agreements, 

partnership agreements, or any other agreements or documents relating to the formations, 

governance, and/or operation of any entity, the time period for that request shall be from formation 

of the entity to the present.

B. Duty to Supplement: This Document request is continuing in nature and when new 

knowledge or information comes to the attention of the Debtor, the information supplied in the 

answers to the Document request shall be supplemented forthwith. 

C. Scope of Requests: For each and every Request herein, you shall produce 

Documents in your possession, custody, or control within the meaning of Rule 2004 of the Federal 

Rules of Bankruptcy Procedure, including but be limited to Documents, objects or articles 

described that are in your possession or that you have the right to secure the original or a copy 

from another person or entity. The fact that your investigation is continuing or discovery is 

incomplete is not an excuse for your failure to respond to each request as fully and completely as 

possible. Your responses should consist of information known to you through yourself, your agents, 

your attorneys, your employees, or your representatives. All Documents produced pursuant to this 

request are to be produced as they are kept in the usual course of business and shall be organized 

and labeled (without permanently marking the item produced) to correspond with the categories 

of each numbered request hereof. If copies or drafts exist of a Document, the production of which 

has been requested herein, produce and submit for inspection and copying each and every copy 

and draft which differs in any way from the original Document or from any copy or draft.

D. Lost Documents: If you at any time had possession, custody, or control of any 

Document requested herein, and such Document has been lost, destroyed, discarded, or is not 

presently in your possession, such Documents shall be identified as completely as possible, 

including: 

1. The names of the authors of the Document; 

2. The names of the persons to whom the Documents or copies were sent; 

3. The date of the Document; 

4. The date on which the Document was received by each addressee, copyee or its 

recipients;

5. A description of the nature and subject matter of the Document that is as

complete as possible;

6. The date on which the Document was lost, discarded or destroyed; and 

7. The manner in which the Document was lost, discarded or destroyed. 

E. Claim of Privilege: With respect to any Document that Debtor withholds under 

claim of privilege, the Debtor shall number such Documents, hold them separately, and retain them 

intact pending a ruling by the Court on the claimed privilege. In addition, the Debtors shall provide 

a statement, signed by an attorney representing the Debtor, setting forth as to each such Document:

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 27 of 31
4 

1. The names of the senders of the Document; 

2. The names of the authors of the Document; 

3. The names of the persons to whom the Document or copies were sent; 

4. The job title of every person named in subparagraphs 1, 2 and 3 above; 

5. The date of the Document; 

6. The date on which the Document was received by each addressee, copyee or its 

recipient;

7. A brief description of the nature and subject matter of the Document; and

8. The statute, rule or decision which is claimed to give rise to the privilege.

F. Responses: If you cannot, after exercising due diligence to secure or produce the 

Document(s) requested, you must identify which Request(s) that you do not have any responsive 

Documents for, and answer the request for production to the fullest extent possible, specifying 

your inability to produce the Document(s), providing the identity of the person who has possession, 

custody, or control of the requested Document(s). 

G. Definitions: All words in this request for production shall have their plain, ordinary 

and common meanings unless specifically defined below in the Definition section of this Notice.

H. Duplicate Copies: Copies of Documents which are identical duplicates of other 

Documents which have already been produced for inspection and copying in this action need not 

be produced again, except that the duplicates must be produced if handwritten or any other type of 

notes or similar intelligence appear thereon or are attached thereto, including markings on slips 

indicating the routing of the Document to individuals or organizations. 

I. Inclusive Construction: Generally, each request should be construed to bring within 

the scope of the request any Documents or information that might otherwise be construed as 

outside of the scope. For example, the singular form of any word includes the plural, and vice 

versa; the words “and” and “or” shall be construed interchangeably; the words “any” and “all” 

shall be construed interchangeably; the past tense of any word incorporates the present tense and 

vice versa; the use of any gender encompasses the other gender; and, the use of the word “including” 

shall be construed as illustrating and not excluding. 

II. Definitions

A. “Petition Date” means April 8, 2022. 

B. “Bankruptcy Case” means the above captioned bankruptcy case. 

C. “Debtor” means Excell Auto Group, Inc., as well as any other person acting for the 

benefit of on behalf of Excell Auto Group, Inc., including but not limited to Scott Zankl, Kristen 

Zankl, and any employees or former employees, officers, directors, shareholders, attorneys or 

agents. 

D. “Karma of Broward” means Karma of Broward, Inc., FEI/EIN Number 85-

0531887, a Florida corporation, as well as any other person acting for the benefit of on behalf of 

Karma of Broward, Inc., including but not limited to Scott Zankl, Kristen Zankl, and any 

employees or former employees, officers, directors, shareholders, attorneys or agents.

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 28 of 31
5 

E. “Karma of Palm Beach” means Karma of Palm Beach, Inc., FEI/EIN Number 30-

1246034, a Florida corporation, as well as any other person acting for the benefit of on behalf of 

Karma of Palm Beach, Inc., including but not limited to Scott Zankl, Kristen Zankl, and any 

employees or former employees, officers, directors, shareholders, attorneys or agents.

F. “Examinee,” “you,” or “your” means 24 Capital, LLC, a New York limited 

liability company DOS ID: 4989917, including all parent(s), subsidiary(ies), officer(s), agent(s), 

affiliate(s), predecessor(s), successor(s), as well as any other person acting for the benefit of or on 

behalf of 24 Capital, LLC.

G. “Document(s)” means information in all stored or communicated forms. With 

respect to all electronically stored information, “Document(s)” shall expressly be deemed to include 

such items in their native electronic form unless expressly stated otherwise. The meaning of 

“Document(s)” shall be construed as broadly as permitted by the Federal Rules of Bankruptcy

Procedure.

H. “Communication(s)” means any act or process imparting, express, or exchanging 

information in any manner or form.

I. “Affiliated” means being in close formal or informal association; related.

J. “Affiliate(s)” shall have the meaning ascribed in 11 U.S.C. § 101(2) (2019).

K. “Avoidance action” means any claim or cause of action that could be brought under 

11 U.S.C. §§ 544, 547, 548, 549, or 550, or any applicable law (i.e., uniform fraudulent transfer act, 

uniform avoidable transfer act).

L. The terms “support,” “evidence,” “relate to,” “relating to,” “related to,” 

“referred to,” “concerning,” “pertaining to,” and “regarding” shall mean anything which 

directly, or indirectly, concerns, consists of, pertains to, reflects, evidences, describes, sets forth, 

constitutes, contains, shows, underlies, supports, refers to in any manner, is or was used in the 

preparation of, appended to, legally, logically or factually connected with, proves, disproves, or 

tends to prove or disprove. 

DOCUMENTS REQUESTED

1. Copies of all advertisements or marketing materials you published or had published 

for the period beginning 60-days prior to the date you first transacted business with the Debtor 

through the petition date. 

2. All Documents evidencing all agreements, transactions, contracts, or otherwise 

memorializing any relationship between you and the Debtor. 

3. All Communications between You and the Debtor, including but not limited to text 

messages or email communications.

4. All Documents evidencing the receipt of money by You from the Debtor including 

Documents evidencing the basis for receipt of such money.

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 29 of 31
6

5. All Documents necessary to provide a complete accounting of all money sent to or 

on behalf of the Debtor or received by you from the Debtor or on behalf of the Debtor.

6. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

evidencing transactions between You and the Debtor.

7. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

utilized by You to track the transactions with and balance between You and the Debtor.

8. All detailed general ledgers reflecting activity or transactions between You and the 

Debtor.

9. All Documents evidencing your rate of return, IRR, or other measure of financial 

performance on each transaction with the Debtor. 

10. All financial statements, including but not limited to balance sheets, income 

statements, profit and loss statements, cash flow statements and footnotes and income tax returns, 

with all attachments, for You during the Time Period 

11. A listing of all collateral to which you allege Your loan secured against the Debtor’s 

assets.

12. All Documents relating to all collateral to which you allege Your loan secured 

against the Debtor’s assets.

13. A listing of all assets, including accounts receivable, you assert were purchased by 

You from the Debtor.

14. All Documents relating to all assets, including accounts receivable, you assert were 

purchased by You from the Debtor.

15. All opinion letters issued to You or on your behalf as whether any relationship 

between You and the Debtor or any other entity was or was not usurious. 

16. Copies of all pleadings and substantive motions filed by you or against you, by any 

party where usury was raised as a claim or defense. 

17. If such lawsuits exist, then all correspondence between plaintiff and defendants and 

all expert reports that were exchanged regardless of whether prepared by the plaintiff or defendant 

and regardless of whether filed with court or entered into evidence.

18. All Documents evidencing any defenses you may have to any avoidance action.

19. All Documents evidencing all agreements, transactions, contracts, or otherwise 

memorializing any relationship between you and Karma Broward.

20. All Communications between You and Karma Broward, including but not limited 

to text messages or email communications.

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 30 of 31
7

21. All Documents evidencing the receipt of money by You from Karma Broward

including Documents evidencing the basis for receipt of such money.

22. All Documents necessary to provide a complete accounting of all money sent to or 

on behalf of Karma Broward or received by you from or on behalf of Karma Broward.

23. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

evidencing transactions between You and Karma Broward.

24. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

utilized by You to track the transactions with and balance between You and Karma Broward.

25. All detailed general ledgers reflecting activity or transactions between You and 

Karma Broward.

26. All Documents evidencing your rate of return, IRR, or other measure of financial 

performance on each transaction with Karma Broward. 

27. All Documents evidencing all agreements, transactions, contracts, or otherwise 

memorializing any relationship between you and Karma Palm Beach.

28. All Communications between You and Karma Palm Beach, including but not 

limited to text messages or email communications.

29. All Documents evidencing the receipt of money by You from Karma Palm Beach

including Documents evidencing the basis for receipt of such money.

30. All Documents necessary to provide a complete accounting of all money sent to or 

on behalf of Karma Palm Beach or received by you from or on behalf of Karma Palm Beach.

31. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

evidencing transactions between You and Karma Palm Beach.

32. All Documents, including but not limited to data, ledgers, lists, spreadsheets, etc. 

utilized by You to track the transactions with and balance between You and Karma Palm Beach.

33. All detailed general ledgers reflecting activity or transactions between You and 

Karma Palm Beach.

34. All Documents evidencing your rate of return, IRR, or other measure of financial 

performance on each transaction with the Debtor.

###

Case 22-12790-EPK Doc 272 Filed 09/29/22 Page 31 of 31