Opinion ID: 3064204
Heading Depth: 2
Heading Rank: 7

Heading: SDO Response

Text: On September 18, 2006, the government filed a response to the standing discovery order (“SDO Response”). The SDO Response explained that copies of the documents that the government intended to use at trial were placed on file at Xpedia Copy Service. Because King claims on appeal that he did not have adequate time to copy and review these documents, we outline what those documents were. Paragraph 5 of the government’s SDO Response advises generally what documents were at Xpedia as follows: Copies of books, papers, documents, photographs, tangible objects, and other items of “real” evidence not already returned to the defendant which the government intends to use as evidence at trial to prove its case in chief, or were obtained or belonging to the defendant have been placed on file with Xpedia Copy Service . . . . A detailed listing of the contents of the fifteen bankers boxes of materials on file with Xpedia is attached to this response as Atch C. Additionally, an eleven page listing of items originally seized via search warrant from Civil Cadd’s office is also attached to this response as Atch D. With respect to this eleven page list, copies of these materials are NOT on file with Xpedia. All of the original materials were returned to the defendant by the IRS. They are already in his (and his company’s) possession. Copies of those documents were retained by the IRS. Please advise the undersigned if you deem it necessary to review those copies. Because there were 15 boxes worth of materials, Attachment C to the SDO 7 Response identified them by box number with a description of the contents and bates numbers.4 It appears that at least 29,000 documents were in the boxes referenced in Attachment C. Sands obtained a cost estimate from Xpedia for copying which refers to 29,000 documents and calls it the “1st Part of Production.” Attachment D to the SDO Response identified the documents that the government seized from Civil Cadd’s office in the September 2004 search. Attachment D described those documents by the location where they were found in Civil Cadd’s office, the evidence box in which they were stored, and the type of documents in each box.5 The SDO Response noted that the documents in Attachment D were not on file with Xpedia, but they in fact were. Sands also obtained a separate, second cost estimate that refers to 50,000 documents in “26 boxes” and calls it the “2nd Part of Production.” Although the government had returned the originals to King in 2004, the government placed its copies on file 4 For example, Attachment C indicated that boxes 1-7 contained 17,633 documents identified as bank statements, signature cards, credit cards, deposit items, and cancelled checks from King’s 19 different checking accounts and specified which account number was in each specific box. Each box was listed separately with descriptions, such as: box 3 contained the Colonial Bank account # 8022079241 bank statements, signature cards, deposit items, and cancelled checks, which were bates stamped numbers 4489-7055; box 10 contained the Civil Cadd 1120S tax forms and general ledgers from 1999-2001, which were bates stamped numbers 22,229-23,306 and 22,548-22,648 for the tax forms and 22,307-22,468 for the ledgers. The first 13 boxes alone listed over 28,500 documents, each page bates stamped. 5 For example, Attachment D indicated that box 21 was seized from Cabinet 1 in King’s Conference Room and contained Payroll Records and Quarterly Reports from July 1999 to December 2000. Box 17 was seized from on top of the file cabinet in King’s Conference Room and contained the binder for Project # 104.022, entitled “Two Guys Restaurant 1135 NW 3rd Avenue.” 8 with Xpedia.6