Castillo v. United States
- Figueredo
- 1:21-cv-00007
- U.S. District Court · Southern District of New York
- 3
In Castillo v. United States, Judge Figueredo scheduled a discovery conference, set a response deadline, and terminated the motion from the docket.
Josefa Castillo and the United States, including the government counsel responding to the discovery dispute.
What happened
Josefa Castillo sued the United States under a tax statute seeking damages for the alleged disclosure of confidential tax-return information. Her filing states that the court had already entered judgment for her on liability, leaving punitive damages, costs, and attorney fees for later consideration.
Castillo asked the court to require the United States to answer a request for admission about when an Internal Revenue Service employee learned of the disclosure. The United States objected that the requested fact was protected by attorney-client privilege. Castillo argued that the privilege protects confidential communications, not underlying facts.
Judge Valerie Figueredo ordered a discovery conference to be scheduled, directed the government’s counsel to file any response by January 25, 2024, and directed the Clerk to terminate the motion at ECF No. 70. The order did not decide whether the government must provide the requested admission.
The detailed version
- Castillo v. United States · No. 1:21-cv-00007
- Figueredo
- Jan. 9, 2024
Background
Josefa Castillo brought this action against the United States under Internal Revenue Code § 7431. According to Castillo’s filing, employees of the Internal Revenue Service disclosed confidential return information to a person who was not authorized to receive it. The filing also states that the United States admitted making an unauthorized disclosure and that the court had entered judgment for Castillo on liability. Castillo sought punitive damages based on alleged gross negligence, along with costs and attorney fees.
Discovery dispute
Castillo served a request for admission asking the United States to admit that an Internal Revenue Service employee, Theresa Brideson, was informed of the unauthorized disclosure in or around December 2019. The United States objected, asserting attorney-client privilege. Castillo argued that attorney-client privilege protects confidential communications between a lawyer and client, not the underlying fact of what occurred. She also argued that any privilege had been waived because an attorney for the Internal Revenue Service allegedly told Castillo’s attorney that he had discussed the disclosure with Brideson.
Castillo requested a discovery conference and an order compelling the United States to provide an affirmative response to Request for Admission No. 2. The filing states that the parties had previously discussed resolving the issue through admissions and agreed that Castillo could seek an order compelling a response if the dispute remained unresolved.
Court’s action
Judge Valerie Figueredo ordered that a discovery conference be scheduled for Tuesday at 11:00 a.m.; the opinion text does not clearly state the conference’s date. The judge directed defense counsel to file any response by Thursday, January 25, 2024, and directed the Clerk to terminate the motion at ECF No. 70. The text does not show a ruling granting or denying Castillo’s request to compel an answer, and it does not decide the attorney-client-privilege issue.
Read the full 3-page opinion on CourtListener, the free public archive maintained by the Free Law Project.