Thuy Tran vs. Trien Nguyen

Motion to Quash Subpoena

Cal. Super. - 4th Dist.August 23, 2016

10 11 12 13 14 16 17 18 19 20 21 22 23 25 26 27 28 Jeffery J. Czech, Esq. (SB#145240) Jonathan A. Howell, Esq. (SB#234044) CZECH & HOWELL, APC 2400 E. Katella Avenue, Suite 655 Anaheim, CA 92806 Telephone: (714) 522-5553 Facsimile: (562) 802-1142 Attorneys for Plaintiff SUPERIOR COURT OF THE STATE OF CALIFORNIA COUNTY OF ORANGE, CENTRAL DISTRICT THUY TRAN, ADMINISTRATOR OF THE || ESTATE OF SINH NGOC VU, Plaintiff, Vs. TRIEN NGUYEN; and DOES 1 to 50, Inclusive, Defendants CASE NO. 30-2016-00871054-CU-BC-CJC PLAINTIFF'S NOTICE OF MOTION AND MOTION TO QUASH SUBPOENA SERVED ON JASMINE HOA NGUYEN; MEMORANDUM OF POINTS AND AUTHORITIES; DECLARATIONS OF THUY TRAN AND JONATHAN A. HOWELL IN SUPPORT THEREOF CASE ASSIGNED TO: JUDGE RICHARD Y. LEE DEPT. C-32 HEARING Date: 10/18/2018 Time: 1:30 P.M. Dept. C-32 RESERVATION #72880481 PLAINTIFF’S NOTICE OF MOTION AND MOTION TO QUASH SUBPOENA SERVED ON JASMINE HOA NGUYEN; MEMORANDUM OF POINTS AND AUTHORITIES; DECLARATION OF JONATHAN A. HOWELL IN SUPPORT THEREOF - 1 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 TO ALL PARTIES AND TO THEIR COUNSEL OF RECORD: NOTICE IS HEREBY GIVEN that on October 18, 2018,at 1:30 p.m. or as soon thereafter as the matter may be heard, in Department C-25, located at 700 Civic Center West, Santa Ana, CA 92701, Plaintiff Thuy Tran, administrator ofthe Estate of Sinh Ngoc Vu (“Plaintiff and/or “Ms. Tran”) will, and hereby does, move for an order to quash the subpoena served by Defendant Trien Nguyen on Jasmine Hoa Nguyen. This Motion is made under Code of Civil Procedure § 1987.1 on the groundsthat the subpoena seeks private financial records that are protected from disclosure underthe privacy protections set forth in the California Constitution. The Motion is based on this notice, the attached Memorandum of Points and Authorities, the declaration of Jonathan Howell, the Separate Statement in Support ofthis Motion to Quash, and any other evidence this Court deems relevant. Dated: August 30, 2018 CZECHorAPC By: JOKATHANA. HOWHLL, eys for Plaintiff Thuy Tran inistrator ofthe Estate of Sinh Ngoc Vu PLAINTIFF’S NOTICE OF MOTION AND MOTION TO QUASH SUBPOENA SERVED ON JASMINE HOA NGUYEN; MEMORANDUM OF POINTS AND AUTHORITIES; DECLARATION OF JONATHAN A. HOWELL IN SUPPORT THEREOF - 2 1 12 13 14 15 16 17 18 19 20 21 2 23 24 25 26 27 28 MEMORANDUM OF POINTS AND AUTHORITIES I. INTRODUCTION On or about October 21, 2018, counsel for the Defendant Trien Nguyen (“the Defendant” and/or “Mr. Nguyen”) issued a subpoena seeking the production of both State and Federal Income Tax Returns ofthe late Sinh Ngoc Vu for the period between 2008 and 2015. A true and correct copy ofthe subpoena is attached and incorporated herein as Exhibit “A”. The subpoena, which also explicitly seeks Mr. Vu’s “joint returns” was to be served on Jasmine Hoa Nguyen, the tax preparer for Mr. Vu and Thuy Tran, Mr. Vu’s widow and the administrator of his estate. As will be argued below, Ms. Tran seeks an order quashing this subpoena under Code of Civil Procedure § 1987.1. IL. ARGUMENT Pursuant to Code of Civil Procedure § 1985.3(g), a party served with a notice to consumer for the production ofrecords can move to quash or modify the subpoena, and, providing notice to the witness and deposition officer of such a motion at least five days prior to the production date shall stay production ofdocuments pending the resolution ofthe motion. The motion should be granted whereit is “reasonably made,” in light ofthe circumstances, and pursuant to the Court’s discretion. Code of Civil Procedure § 1987.1(a); Lee v. Swansboro Country Property Owners Assn. (2007) 151 Cal.App. 4™ 575, 583; Monarch Healthcare v. Superior Court (2000) 78 Cal.App.4™ 1282, 1287-1288. The right to privacy is inscribed in Article 1 § 1 ofthe California Constitution as an “inalienable right” of “all people”. Every Californian has a “legal and enforceable right of privacy” underthe state constitutional privacy provision. Four Navy Seals v. Associated Press PLAINTIFF'S NOTICE OF MOTION AND MOTION TO QUASH SUBPOENA SERVED ON JASMINE HOA NGUYEN; MEMORANDUM OF POINTS AND AUTHORITIES; DECLARATION OF JONATHAN A. HOWELL IN SUPPORT THEREOF - 3 (2005) 413 F.Supp.2d 1136, 1143. The right ofprivacy specifically extends to a party's confidential financial affairs, even when the information sought is admittedly relevantto the 2 3 litigation. Cobb v. Superior Court (1979) 99 Cal.App.3d 543. 550. 4 In addition to the Constitutional privilege discussed above, California courts have > recognized a qualified privilege to withhold disclosure ofboth state and federaltax returns and 6 related financial information. This “tax return privilege” is implied from the policy ofthe 7 confidentiality oftax returns set forth in Revenue & Taxation Code § 19542. 8 Therationale for the “tax return privilege” was explained by the court in Webb v. 9 0 Standard Oil. OfCalifornia: 1" “The purpose of the amended statutory provisions prohibiting disclosure is to facilitate tax enforcement by encouraging a taxpayer to make full and truthful 12 declarations in his return, without fear that his statements will be revealed or used : against him for other purposes. If the information can be secured byforcing the 13 taxpayer to produce a copy of his return, the primary legislative purpose ofthe secrecy provisions will be defeated. The effect ofthe statutory prohibitionis to 4 render the returns privileged, and the privilege should not be nullified by 15 permitting third parties to obtain the information by adopting the indirect procedure ofdemanding copies ofthe tax returns. Webb v. Standard Oil. Of 16 California (1957) 49 Cal.2d 509, 513. 17 In this instance the documents sought by the Defendant in the subject subpoena clearly 18 seek confidential financial informationthatis protected by both the privacy provisions of the 19 20 California Constitution and the tax return privilege contained in the Revenue & Taxation Code. 21 While the subpoena technically seeksthe tax returns of Mr. Vu, the documents sought contain 22 Ms. Tran’s private financial information as well, as Ms. Tran and Mr. Vu were married from 23 112009 until the time of his death in 2015. Furthermore, there is no real compelling reason in this 2 instance for disclosure. The documents sought are not directly relevantto the subject matter of 25 the litigation and defendant appearsto be doing little more than conducting a fishing expedition. 26 Were the tax returns sought of central importance to this litigation, the defendant presumably 27 28 PLAINTIFF'S NOTICE OF MOTION AND MOTION TO QUASH SUBPOENA SERVED ON JASMINE HOA NGUYEN; MEMORANDUMOF POINTS AND AUTHORITIES; DECLARATION OF JONATHAN A. HOWELL IN SUPPORT THEREOF - 4 would not have waited two full years to issue this subpoena, requesting them only now that the trial date in this matter has been continued. 2 3 III. 4 ARGUMENT 5 The tax returns sought in Defendant’s subpoena are protected by disclosure by both the ’ California Constitution and the statutory privilege that has been recognized to exist in the ’ Revenue & Taxation Code. The Plaintiff respectfully requests an order from this court quashing ’ the subpoena issued to Jasmine Hoa Nguyen. 9 10 11 || Dated: August 30,2018 CZECH ELL, AP 12 13 HAN AOWLAttorneys for y lai JNhuy Tran, Administrator ofthe ate of Sinh Ngoc Vu 15 16 17 18 19 20 21 22 23 24 25 26 27 28 PLAINTIFF'S NOTICE OF MOTION AND MOTION TO QUASH SUBPOENA SERVED ON JASMINE HOA NGUYEN; MEMORANDUMOF POINTS AND AUTHORITIES; DECLARATION OF JONATHAN A. HOWELL IN SUPPORT THEREOF - § 10 11 12 13 14 15 16 17 18~ 19 20 21 DECLARATION OF JONATHAN A. HOWELL I, Jonathan A. Howell, declare: 1. I am an attorney at law duly admitted to practice before all the courts ofthe State of California and a Partner with the law firm ofCzech & Howell, APC, the attorney ofrecord for Plaintiff Thuy Tran, administrator ofthe Estate of Sinh Ngoc Vu (“Plaintiff”) in the above- described action. 2. Attached and incorporated as Exhibit “A”to this motion is a true and correct copy of the “Notice to Consumer” and the accompanying subpoena to Jasmine Hoa Nguyen thatis the subject of this motion. These documents were received by our office on August 24, 2018. 3. On August 28, 2018 I attempted to contact opposing counsel by phone in an effort {{ to meet and confer on this matter prior to proceeding with this motion. Mr. Strand, the attorney for the Defendant was unavailable, so I left a voicemailat his office letting him know the general substance ofmy objections to the subpoena and asked him to call me back. 4, Later, after leaving a voicemail for Mr. Strand, I emailed him in an attempt to meet and confer on the subpoena. A true and correct copy ofthat emailis attached and incorporated herein as Exhibit “B”. As ofnow I have notreceived any sort ofresponse fromMr. Strand. 22 23 24 25 26 27 28 I'declare under penalty of perjury under the laws of theState ofCalifornia thattheforegoingis| true and correct. Executed on August 29, 2018, in Anaheim, California(iesA. HOWELLPLAINTIFF'S NOTICE OF MOTION AND MOTION TO QUASH SUBPOENA SERVED ON JASMINE HOA NGUYEN; MEMORANDUMOF POINTS AND AUTHORITIES; DECLARATION OF JONATHAN A. HOWELL IN SUPPORT THEREOF - 6 DECLARATION OF THUY TRAN I, Thuy Tran, declare: 1. I am the Plaintiff in this matter, the widow of Sinh Ngoc Vu, and the administrator of the Estate of Sinh Ngoc Vu. 2. I was married to Sigh Ngoc Vu from October, 2009 until the time ofhis death in THUY TRAN 4 |]2015. 8 3. The subpoena thatis the subject matter of this motion seeks to obtain my private 9 financial information and the private financial information ofmy late husband. 10 ! I declare under penalty ofperjury under the laws ofthe State of California thatthe foregoing is ’ true and correct. Executed on August 29, 2018, in Los Angeles, California : : pr 15 16 17 18 19 20 21 2 23 24 25 26 27 28 PLAINTIFF'S NOTICE OF MOTION AND MOTION TO QUASH SUBPOENA SERVED ON JASMINE HOA NGUYEN; MEMORANDUMOF POINTS AND AUTHORITIES; DECLARATION OF JONATHAN A. HOWELL IN SUPPORTTHEREOF - 7 EXHIBIT A SUBP-025 ATTORNEY OR PARTY WITHOUT ATTORNEY (Name, State Bar number, and address): FOR COURT USEONLY— Joshua Strand 315469 Do Phu Anh Tuan 10517 Garden Grove Blvd Garden Grove CA 92840 TELePHonENO: (714) 590-1700 FAX NO.(Optional): E-MAIL ADDRESS (Optiona: J OSh@usaluatsu. com ATTORNEY FOR Name): Trien Nguyen SUPERIOR COURT OF CALIFORNIA, COUNTY OF Orange street aboress: 700 W Civic Center Dr main aporess: 700 W Civic Center Dr crvanpzircooe: Santa Ana, CA 92701 srancHnave: Central Justice Center PLAINTIFF/PETITIONER: Thuy Tran, Administrator of the Estate of Siph N CASE NUMBER: 30-2016-00871054-CU-BC~-CJCDEFENDANT/RESPONDENT:Trien Nguyen, Anne My Nguyen NOTICE TO CONSUMER OR EMPLOYEE AND OBJECTION{Code Civ. Proc., §§ 1985.3, 1985.6) . NOTICE TO CONSUMER OR EMPLOYEE TO (name): Thuy Tran, as Adminstrator of the Estate of Sinh Ngoc Vu1. PLEASE TAKE NOTICE THAT REQUESTING PARTY (name): Trien Nguyen SEEKS YOUR RECORDS FOR EXAMINATION by the parties to this action on {specify date): 9/4/18 Therecords are described in the subpoena directed to witness (specify name and address ofperson or entity from whom recordsare sought): Jasmine Hoa Nguyen, 15751 Brookhurst Street, Suite 101, Westminster CA. A copy of the subpoena is attached. 2. IF YOU OBJECTlo the production of these records, YOU MUST DO ONE OF TH IN ITEM a. OR b. BELOW: a. If you are a party to the above-entitled action, you must file a motion pursuant to Code of Civil Procedure section 1987.1 toquash or modify the subpoena and give notice of that motion to the witness and the deposition officer named in the subpoenaat leastfive days before the date set for production of the records. b. If you are not a party to this action, you must serve on the requesting party and on the witness, before the date set for production of the records, a written objection that states the specific grounds on which production of such records should be prohibited. You may use the form below to object and state the grounds for your objection. You must complete the Proof of Service on the reverse side indicating whether you personally served or mailed the objection. The objection shouldnot be filedwiththe.court. WARNING: IF YOUR OBJECTION IS NOT RECEIVED BEFORE THE DATE SPECIFIED IN ITEM 1, YOUR RECORDS MAY BE PRODUCED AND MAY BE AVAILABLE TO ALL PARTIES. YOU OR YOUR ATTORNEY MAY CONTACT THE UNDERSIGNED to determine whether an agreement can be reached in writingto cancelor limit the scope of the subpoena. If no such agreement is reached, and if you are not otherwise representedby an attorney in this action, YOU SHOULD CONSULT AN ATTORNEY TO ADVISE YOUAF YOUR RIGHTS OF PRIVACY.Date: 8/21/2018 Joshua Strand i b /)(TYPE OR PRINT NAME] {/ rE f< (SIGNATURE OF 3 REQUESTING PARTY Xi ATTORNEY) OBJECTION BY NON-PARTY TO PRODUCTION OF RECORDS 1. 3 1 object to the production ofall of my records specified in the subpoena, 2.[FLobjectonly-to-the-production-ofthefollowingspecifiedrecords: ——— E FOLLOWING BEFORE THE DATE SPECIFIED. _3. The specific grounds for my objection are as follows: Date: : ‘ ’ (TYPE OR PRINT NAME) p : (SIGNATURE)(Preol ofservice on reverse) Pagetof2Form Adapted for Mandatory Usa NOTICE TO CONSUMER OR EMPLOYEE AND OBJECTION Code of Civil Procedure,Judicial Council of California - §§ 1985.3, 1985.6,SUBP.025 [Rev. January 1, 2008] . 2020.010-2020.510 +R" Essential wwiv.courtinfo.ca.govCEB Trien Nguyenceb.com EFForms- SUBP-025 PLAINTIFF/PETITIONER: Thuy Tran, Administrator of the Estate of si CASE NUMBER: 30-2016-00871054-CU-BC-CIC DEFENDANT/RESPONDENT: Trien Nguyen, Anne My Nguyen PROOF OF SERVICE OF NOTICE TO CONSUMER OR EMPLOYEE AND OBJECTION(Code Civ, Proc., §§ 1985.3, 1 985.6) J Personal Service J Mail1. Atthe time of service | was at least 18 years of age and not a party to this legal action.2. Iserved a copyof the Notice to Consumer or Employee and Objection as follows {check either a or b):a. [_} Personal service.| personally delivered the Notice to Consumer or Employee and Objection as follows:(1) Name of person served: (3) Date served;(2) Address where served: (4) Time served: b. [LX Mail. | deposited the Notice to Consumer or Employee and Objection in the United States mail, in a sealed envelopewith postage fully prepaid. The envelope was addressed as follows:(1) Name of personserved: (3) Date of mailing:{2) Address: (4) Place of mailing {city and state): (5) tam a resident of or employed in the county where the Notice to Consumer or Empioyee and Objection was mailed.¢. My residence or business address is (specify): d. My phone numberis (specify): I declare under penalty of perjury under the lawsof the State of California thatthe foregoing is true and correct. Date: (TYPE OR FRINT NAME OF FERSON WHO SERVED] p {SIGNATURE OF PERSON WHO SERVED;PROOF OF SERVICE OF OBJECTION TO PRODUCTION OF RECORDS (Code Civ. Proc.§§ 1985.3, 1985.6) [J Personal Service 3 MailAt the time of service | was at least 18 years of age and not a party to this legal action.2. lIserveda copy of the Objection to Production of Records as follows (complete either a or b):a. ON THE REQUESTING PARTY (1) Personal service. | personally delivered the Objection to Production of Records as follows:(iy Name of person served: (iii) Date served:(ii) Address where served: (iv) Time served: — (2 3 Mail. | deposited the Objection to Production of Records in the United States mail, in a sealed envelope vithpostageTully prepaid; The envelope was addressed as follows: (i) Name of person served: (iii) Date of mailing:(i) Address: {iv} Place of mailing (city and state): {v} [am a resident of or employed in the county where. the Objection to Production of Records was mailed.b. ON THE WITNESS (1) [2] Personal service.| personally delivered the Objection to Production of Records as follows:(i) Name of person served: (ii) Date served:(i) Address where served: . (iv) Time served: 2) 3 Mail. | deposited the Objection to Production of Records in the United States mail, inasealed envelopewithpostageeenAUlly.prepaid.Theenvelopewasaddressedasfollows iNSo (i) - Name of person served: - (ili) Date of mailing:(if) Address: : (iv) Place of mailing (city and state): (vy lama resident of or employed in the county where the Objection to Production of Records was mailed.3. Myresidence or business address is (specify): 4. My phone numberis (specify): t declare under penalty of perjury underthe laws of the State of California that the foregoing is true and correct.Date; {TYPE OR PRINT NAME OF PERSON WHO SERVED) b (SIGNATURE OF PERSON WHO SERVED)SUBP-025 [Rev. January 1, 2008) NOTICE TO CONSUMER OR EMPLOYEE AND OBJECTION Page 20f2(CER Essential }whom [EJForms- Trien Nguyen SUBP-010 ATTORNEY OR PARTY WITHOUT ATTORNEY (Name, State Bar number, and address): FOR COURT USEONLY Joshua Strand 315469 Do Phu Anh Tuan 10517 Garden Grove Blvd Garden Grove CA 92840 teteponeNo: (714) 590-1700 raxno: emaLaooress: josh@usaluatsu. com ATTORNEY FOR (Name): 'TTien Nguyen SUPERIOR COURT OF CALIFORNIA, COUNTY OF Orange sraeeTappress: 700 W Civic Center Dr mang appress: 700 W Civic Center Dr crvanpziecooe: Santa Ana, CA 92701 srancHnanve: Central Justice Center PLAINTIFF/PETITIONER: Thuy Tran, Administrator of the Estate of § DEFENDANT/RESPONDENT: Trien Nguyen, Anne My Nguyen DEPOSITION SUBPOENA CASE NUMBER:FOR PRODUCTION OF BUSINESS RECORDS 30-2016-00871054-CU~-BC~ CJC THE PEOPLE OF THE STATE OF CALIFORNIA, TO (name, address, and telephone number of deponent, if known): Jasmine Hoa Nguyen, 15751 Brookhurst Street, Suite 101, Westminster CA 714-531-1369 1. YOU ARE ORDERED TO PRODUCE THE BUSINESS RECORDS described in item 3, as follows: To (name of deposition officer): J & J Copy Service On (date): 9/14/2018 : At (time): 10:00 A.M. Location (address): 1545 wilshire Blwd. Suite $300 . Los Angeles, California 20017 . (213) 484-2282 Do not release the requested records to the deposition officer prior to the date and time stated above. a. (1 by delivering a true, legible, and durable copy of the business records described in item 3, enclosed in a sealed inner wrapper with the title and number of the action, name of witness, and date of subpoena clearly written on it. The inner wrapper shall then be enclosed in an outer envelope or wrapper, sealed, and mailed to the deposition officerat the address in item 1. b. [1 by delivering a true, legible, and durable copy of the business recordsdescribed in item 3 to the deposition dfficer at the witness's address, on receipt of payment in cash or by check of the reasonable costs of preparing the copy,as determined under Evidence Code section 1563(b). ¢. [X1 by making theoriginal business records described in itern 3 available for inspection at your business address by the attorney's representative and permitting copying at your business address under reasonable conditions during normal business hours. 2. The records are to be produced by the date and time shown in item 1 (but not sooner than 20 days after the issuance of the deposition subpoena, or 15 daysafter service, whichever date is later). Reasonable costs of locating records, making them available or copying them, and postage, if any, are recoverable as set forth in Evidence Code section 1563(b). The records shall be accompanied by an affidavit of the custodian or other qualified witness pursuantto Evidence Code section 1561. 3. The records to be produced are described as follows (if electronically stored information is demanded, the form or forms in which each type of information is to be produced may be specified): The Federal and State Income Tax Returns of Mr. Sinh Ngoc Vu from 2008 to 2015. Including filed joint returns. ©[JXcontinuedonAttachment 3 IF YOU HAVE BEEN SERVED WITH THIS SUBPOENA AS A CUSTODIAN OF CONSUMER OR EMPLOYEE RECORDS UNDER CODE OF CIVIL PROCEDURE SECTION 1985.3 OR 1885.6 AND A MOTION TO QUASH OR AN OBJECTION HASBEEN SERVED ON you, A COURT ORDER OR AGREEMENT OF THE PARTIES, WITNESSES, AND CONSUMER OR EMPLOYEE AFFECTED MUST BE OBTAINED BEFORE YOU ARE REQUIRED TO PRODUCE CONSUMER OR EMPLOYEE RECORDS. DISOBEDIENCE OF THIS SUBPOENA MAY BE PUNISHED AS CONTEMPT BY THIS COURT. YOU WILL ALSOBE LIABLE | FOR THESUM OF FIVE HUNDRED DOLLARS AND ALL DAMAGES RESULTINGFROMYOUR FAILURE TO OBEY. Date issued: 8/21/2018 ‘ Joshua Strand b 7a han — (SIGNATURE OF PERSON ISSUING SUBFOENA) (TYPE OR PRINT NAME) Attorney for Trien Nguyen (Proofof service on reverse) (TITLE) ’ Page 1of2 FormAdoptedfor MandatoryUse CER Essential DEPOSITION SUBPOENA FOR PRODUCTION Code of Civ Process,462020,Joan440; , . OF BUSINESS RECORDS WWW,COoUrs.ca.govSUBP-010 [Rev. January 1, 2012] cobeeom {ZiForms . AArorms . Ce Trien Nguyen SUBP-010 PLAINTIFF/PETITIONER: Thuy Tran, Administrator of the Estate of CASE NUMBER; 30-2016-00871054-CU-RBC-CJC DEFENDANT/RESPONDENT: Trein Nguyen, Anne My Nguyen PROOF OF SERVICE OF DEPOSITION SUBPOENAFOR PRODUCTION OF BUSINESS RECORDS 1. I'served this Deposition Subpoena for Production of Business Records by personally delivering a copy to the person served as follows: a. Person served (name): b. Address where served: ¢. Date of delivery: d. Time of delivery: e. (1) [J Witnessfees were paid. AMOUNt:coe, $ (2) [J Copying fees were paid. Amount...erie $ f. Fee for service.....comieiniinivcsnnnninns $ 2. received this subpoena for service on (date): 3. Person serving: a. [1 Not a registered California process server. b. [__} California sheriff or marshal. c. [J Registered California process server. d. [_} Employee or independent contractor of a registered California process server. e. [__} Exempt from registration under Business and Professions Code section 22350(b). f. [_} Registered professional photocopier. g. [J Exempt from registration under Business and Professions Code section 22451. h. Name, address,telephone number, and, if applicable, county of registration and number: (For California sheriff or marshal use only)I declare under penalty of perjury under the laws of the State of I certify that the foregoing is true and correct.California that the foregoing is true and correct. Date: Date: (SIGNATURE) (SIGNATURE) SUBP-010 (Rev. January 1, 2012] DEPOSITION SUBPOENA FOR PRODUCTION ‘ Page 20f 2 CER’ i Essential OF BUSINESS RECORDS : : Trien Nguyencab.com | EJFOTMS SUBP-025 ATTORNEY OR PARTY WITHOUT ATTORNEY (Nama, State Barnumber, and address): FOR COURT USEONLY — Joshua Strand 315469 Do Phu Anh Tuan 10517 Garden Grove Blvd Garden Grove CA 92840 Tereerongno: (714) 590-1700 FAX NO.(Opticnal): E-MAIL ADDRESS (Optional: JOsh@usaluatsu. com Attorney FoR ame: Trien Nguyen SUPERIOR COURT OF CALIFORNIA, COUNTY OF Orange sTReer Appsess: 700 W Civic Center Dr manG aopress: 700 W Civic Center Dr orvanpzpcooe: Santa Ana, CA 92701 sranchnave: Central Justice Center PLAINTIFF/PETITIONER: Thuy Tran, Administrator of the Estate of Sinh N CASE NUMBER: ’ 30-2016-00871054-CU-BC-CJICDEFENDANT/RESPONDENT:Trien Nguyen, Anne My Nguyen NOTICE TO CONSUMER OR EMPLOYEE AND OBJECTION {Code Civ. Proc., §§ 1985.3, 1985.6) NOTICE TO CONSUMER OR EMPLOYEE TO (name): Thuy Tran, as Adminstrator of the Estate of Sinh Ngoc Vu 1. PLEASE TAKE NOTICE THAT REQUESTING PARTY (name): Trien Nguyen SEEKS YOUR RECORDS FOR EXAMINATION by the parties to this action on (specify date): 9/4/18 The records are described in the subpoena directed to witness (specify name and address ofperson or entity from whom records are sought): Jasmine Hoa Nguyen,15751 Brookhurst Street, Suite 101, Westminster Ci A copy of the subpoena is attached. 2. IF YOU OBJECTto the production of these records, YOU MUST DO ONE OF THE FOLLOWING BEFORE THE DATE SPECIFIED. INITEM a. OR b. BELOW: a. If you are a party to the above-entitled action, you mustfile a motion pursuant to Code of Civil Procedure section 1987.1 to quash or modify the subpoena and give notice of that motion to the witness and the deposition officer named inthe subpoena at leastfive days before the date set for production of the records. . b. If you are not a party to this action, you must serve on the requesting party and on the witness, before the date set for production of the records, a written objection that states the specific grounds on which production of such records should be prohibited. You may use the form below to object and state the grounds for your objection. You must complete the Proof of Service on the reverse side indicating whether you personally served or mailed the objection. The objection should not be filed with thecourt. WARNING: IF YOUR OBJECTION 18 NOT RECEIVED BEFORE THE DATE SPECIFIED IN [TER 1, YOUR RECORDS MAY BE PRODUCED AND MAY BE AVAILABLE TO ALL PARTIES. 3. YOU OR YOUR ATTORNEY MAY CONTACT THE UNDERSIGNED to determine whether an agreementcan be reached in writing to cancelorlimit the scope of the subpoena. If no such agreementis reached, and if you are not otherwise represented by an attorneyin this action, YOU SHOULD CONSULT AN ATTORNEY TO ADVISE YOU OF YOUR RIGHTS OF PRIVACY. Date: 8/21/2018 Joshua Strand (TYPE OR PRINT NAME] - (SIGNATURE OF ([__l REQUESTING PARTY XJ arromney) OBJECTION BY NON-PARTY TO PRODUCTION OF RECORDS 1. J 1 object to the production of all of my records specifiedin the subpoena. 2. [J 1 object only to the production of the following specified records: 3. The specific grounds for my objection are as follows: Date: ’ {TYPE OR PRINT NAME) b (SIGNATURE) {Proof of service on reverse) Pagetof2 Form Adopted for Mandatory Use NOTICE TO CONSUMER OR EMPLOYEE AND OBJECTION Code of Civil Procedure,Judicial Councof California §§ 1985.3, 1985.6,SUBP-025 [Rev. January 1, 2008} 2020.010-2020.510 *: Essential - www.courtinfo.ca.gov CEB ’ Trien Nguyenceb.com HBForms® PROOF OF SERVICE 2 3 |STATE OF CALIFORNIA) 4 )ss 5 ||COUNTY OF ORANGE ) 6 | | 7 f am employed in the County of Orange, State of California. | am over the age of 18 and am not a party to the within action. My business address is Law Offices of Do Phu 8 || & Anh Tuan, located at 10517 Garden Grove Bivd., Garden Grove, CA 92843. 9 On 8/21/18, 1 served the following document(s) by placing a true and correct copy thereof enclosed in a sealed envelope addressed to all interested parties aslisted below. 10 11 || DOCUMENT(S): Notice to Consumer of Subpoena of Business Records 12| PARTIES SERVED 13} Jeffery Czech Czech & Howell APC 14 ||2400 E. Katella Ave. Suite 655 Anaheim, CA 92806 15 16 || [x] (BY MAIL)as follows: | am “readily familiar” with the firm's practice of collection and processing correspondence for mailing. Underthat practice it would be deposited with the 17 U.S. Postal Service on that same day with postage thereon fully prepaid at Garden Grove, California in the ordinary course of business. | am aware that on motion of the party 18 | served, service is presumed invalid if postal cancellation date or postage meter date is more than one day after the date of deposit for mailing in affidavit. 19 20 [ ] (BY PERSONAL SERVICE) As follows: | delivered by hand to the offices ofthe 21 [1 (BY FACSIMILE) as follows: | transmitted via facsimile to the Fax 22 {| [ X] (STATE) I declare under penalty of perjury under the laws of the State of Califomnia that the foregoing is true and correct. 23 24 ||Executed on the 8/21/18. 26 | PhuondNobyer 27 28 EXHIBIT B Jon Howell i ee From: Jon Howell Sent: Tuesday, August 28, 2018 4:18 PM To: JOSH STRAND Subject: Subpoena Follow Up Flag: Follow up Flag Status: Flagged Hi Josh, | just left you a voicemail regarding the subpoena that you issued to Jasmine Hoa Nguyen. | am in the process of drafting a motion to quash on the basis that the subpoena seeks private financial information that is protected by Art 1. § 1 of the California Constitution as well as implied privilege to withhold tax returns expressed in Revenue & Taxation Code § 19542, I would like to avoid proceeding with the motion if possible, so am making an effort to meet and confer with you on this matter before doing so. Please let me know if you will voluntarily withdraw your subpoena orat the very least make an offer to limit it. Thanks, Jon Jon Howell, Esq. CZECH & HOWELL, APC 2400 E. Katella Avenue, #655 Anaheim, CA., 92806 714-522-5553 562-802-2159 562-802-1142 facsimile jon@czechandhowell.com http://www.czechandhowell.com This email, including attachments, may include confidential and/or proprietary information, and may be used only by the person or entity to which it is addressed.If the reader of this email is not the intended recipient or an authorized agent, the reader is hereby notified that any dissemination, distribution or copying of this email is prohibited.If you havereceived this emailin error, please notify the sender by replying to this message, and delete this email immediately. PROOF OF SERVICE STATE OF CALIFORNIA, COUNTY OF ORANGE 2 . I am employed in the County of Orange, State of California. Tam overthe age of 18 and not a || party to the within action; my business address is 2400 E. Katella Avenue, Suite 655, Anaheim, 4 California 92806. 5 On August 30, 2018, I served the document(s) described as: PLAINTIFF’S NOTICE OF MOTION AND MOTION TO QUASH SUBPOENA SERVED ON 6 ||JASMINE HOA NGUYEN; MEMORANDUM OF POINTS AND AUTHORITIES; ~ DECLARATIONS OF THUY TRAN AND JONATHAN A. HOWELL IN SUPPORT THEREOF, 7 ||on the interested parties in this action by placing true copies thereof enclosed in a sealed envelope addressed as follows: 8 (BY PERSONAL SERVICE) I placed ___ the original a true copy thereof enclosed in sealed 9 envelope(s) and caused such envelope to be hand delivered via messengerto the offices of the addressee(s) as follows: 10 (BY FAX) I sent a facsimile transmission to the interested parties at the facsimile machine 11 }|numbers indicated below: 12 (BY EMAIL) I sent an email transmission to the interested parties at the email address indicated below: 13 I _XX_(BY MAIL) I placed the original _XX_a true copy thereof enclosed in sealed envelope(s) to 14 the addressee(s) as follows: 15 (BY CERTIFIED MAIL, RETURN RECEIPT REQUESTED) I placed ___ the original ___atrue copy thereof enclosed in a sealed envelope(s) to the addressee(s) as follows:16 17 RALPH H. BLAKENEY, ESQ. GORDEE, NOWICKI & BLAKENEY LLP 18 100 Spectrum Center Drive, Suite 870 Irvine, CA 92618 19 Facsimile: 949-567-9928 Email: rblakeney@gna-law.com 20 Iam “readily familiar” with the firm’s practice of collection and processing correspondence for 21 mailing. Underthat practice it would be deposited withthe U.S. postal service on that same day with postage thereon fully prepaid at Anaheim, California in the ordinary course of business. | am aware that 22 on motion of the party served, service is presumed invalid if postal cancellation date or postage meter date) ’; is‘ more than one day after date of depositof mailing in affidavit. J 24 I declare under penalty of perjury under the laws of the State of California that the above is true - and correct. 25 . . . Executed August 30, 2018, at Anaheim, California. 26 27 (0meneIOTho ’ DENISE D. EHRLE PROOF OF SERVICE PROOF OF SERVICE STATE OF CALIFORNIA, COUNTY OF ORANGE 2 N I am employed in the County of Orange, State of California. 1 am over the age of 18 and not a “|| party to the within action; my business address is 2400 E. Katella Avenue, Suite 655, Anaheim, 4 California 92806. 5 On August 30, 2018, I served the document(s) described as: PLAINTIFF’S NOTICE OF MOTION AND MOTION TO QUASH SUBPOENA SERVED ON 6 ||JASMINE HOA NGUYEN; MEMORANDUM OF POINTS AND AUTHORITIES; DECLARATIONS OF THUY TRAN AND JONATHAN A. HOWELL IN SUPPORT THEREOF, 7 {jon the interested parties in this action by placing true copies thereof enclosed in a sealed envelope addressed as follows: 8 _XX__(BY PERSONAL SERVICE) I placed ___ the original XX_ a true copy thereof enclosed in g sealed envelope(s) and caused such envelope to be hand delivered via messengerto the offices of the addressee(s) as follows: 10 (BY FAX) I sent a facsimile transmission to the interested parties at the facsimile machine 11 numbers indicated below: 12 (BY EMAIL) I sent an email transmissionto the interested parties at the email address indicated below: 13 _XX__(BY MAIL) I placed the original _XX_a true copy thereof enclosed in sealed envelope(s) to 14 the addressee(s) as follows: B (BY CERTIFIED MAIL, RETURN RECEIPT REQUESTED) I placed the original ___ a true copy thereof enclosed in a sealed envelope(s) to the addressee(s) as follows: 16 17 ||JASMINE HOA NGUYEN 15751 Brookhurst Street, Suite 101 18 Westminster, CA 92683 19 I'am “readily familiar” with the firm’s practice of collection and processing correspondence for mailing. Under that practice it would be deposited with the U.S. postal service on that same day with 20 postage thereon fully prepaid at Anaheim, California in the ordinary course of business. | am aware that on motion of the party served, service is presumed invalid if postal cancellation date or postage meter date] 21 {lis more than one day after date of deposit of mailing in affidavit. 22 I declare underpenaltyof perjury under the laws of the State of California that the above is true and correct. oT 23 24 Executed August 30, 2018, at Anaheim, California. 25 - :T xy\ae ) hoo 26 DENISE D. EHRLE 27 28 PROOF OF SERVICE PROOF OF SERVICE STATE OF CALIFORNIA, COUNTY OF ORANGE 2 . I'am employed in the County of Orange, State of California. Iam over the age of 18 and not a 2 party to the within action; my business address is 2400 E. Katella Avenue, Suite 655, Anaheim, 4 California 92806. 5 On August 30, 2018, I served the document(s) described as: - PLAINTIFF’S NOTICE OF MOTION AND MOTION TO QUASH SUBPOENA SERVED ON 6 ||JASMINE HOA NGUYEN; MEMORANDUM OF POINTS AND AUTHORITIES; DECLARATIONS OF THUY TRAN AND JONATHAN A. HOWELL IN SUPPORT THEREOF, - on the interested parties in this action by placing true copies thereof enclosed in a sealed envelope addressed as follows: 8 .(BYPERSONAL SERVICE) I placed ___ the originalatrue copy thereof enclosed in sealed o envelope(s) and caused such envelope to be hand delivered via messenger to the offices of the addressee(s) as follows: 10 (BY FAX)I sent a facsimile transmission to the interested parties at the facsimile machine 11 numbers indicated below: 12 (BY EMAIL) I sent an email transmission to the interested parties at the email address indicated below: 13 _XX__(BY MAIL) I placed the original _XX_a true copy thereof enclosed in sealed envelope(s) to 14-1! the addressee(s) as follows: 15 (BY CERTIFIED MAIL, RETURN RECEIPT REQUESTED) I placed ___ the original ___ a true 16 |1copy thereof enclosed in a sealed envelope(s) to the addressee(s) as follows: 17 || & J COPY SERVICE 1545 Wilshire Boulevard, Suite 300 18 Los Angeles, CA 90017 19 I'am “readily familiar” with the firm’s practice of collection and processing correspondence for mailing. Under that practice it would be deposited with the U.S.postal service on that same day with 20 postage thereonfully prepaid at Anaheim, California in the ordinary course of business. I am aware that on motion of the party served, service is presumed invalid if postal cancellation date or postage meter date} 21 is more than one dayafter date of deposit of mailing in affidavit. 22 I declare under penalty of perjury under the laws of the State of California that the above is true and correct: 23 24 Executed August 30, 2018, at Anaheim, California. 26 DENISE D. EHRLE 27 28 PROOF OF SERVICE