Unopposed Motion for Disclosure of Tax Returns and Tax Return Information — USA v. Sheppard (Dkt. 23, S.D. Fla.)

Record facts

U.S. District Court for the Southern District of Florida · No. 1:22-cr-20290-BB · Doc. 23 · 2022-07-29 · Docket on CourtListener

Full text

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UNITED STATES DISTRICT COURT 
SOUTHERN DISTRICT OF FLORIDA 
CASE NO. 22-20290-CR-BLOOM/OTAZO-REYES 
 
UNITED STATES OF AMERICA,  
 
v. 
 
ERIC DEAN SHEPPARD, 
 
 
         
 
Defendant. 
                                       / 
 
UNOPPOSED MOTION FOR DISCLOSURE OF TAX RETURNS AND TAX RETURN 
INFORMATION IN JUDICIAL PROCEEDING 
 
The United States of America, by and through the undersigned Assistant United States 
Attorney, hereby moves this Court for an order pursuant to Title 26, United States Code, Section 
6103(i)(4)(A)(ii), for disclosure of certain federal tax returns and return information. In particular, 
the United States seeks to disclose federal tax returns and return information (including 
information of lack of records) for the below-listed individual and entities, for tax years 2018 
through 2021: 
INDIVIDUAL 
 
• Eric Dean Sheppard 
 
ENTITIES 
 
• HM Management and Development LLC 
• HM-Up Development Alafaya Trails LLC 
• HM Four LLC 
 
The instant case is a judicial proceeding pertaining to the enforcement of federal criminal 
statutes not involving tax administration. Specifically, the Indictment alleges, inter alia, that, from 
April 2020 through March 2021, the defendant committed six counts of wire fraud, in violation of 
Case 1:22-cr-20290-BB   Document 23   Entered on FLSD Docket 07/29/2022   Page 1 of 3

 
 
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18 U.S.C. §§ 1343 and 2.   
The United States has obtained tax information (including information of lack of records) 
relating to the above-listed defendant and entities, which entities were controlled by the defendant. 
The United States wishes to disclose this tax information to the defendant because it may fall 
within Federal Rule of Criminal Procedure 16. 
Section 6103 of the Internal Revenue Code generally proscribes the disclosure of tax 
returns and tax information. See 26 U.S.C. § 6103(a). “Returns” and “return information” under 
this section include, among other things, tax returns and supporting schedules as well as 
information furnished to the IRS regarding the determination of tax liability. 26 U.S.C. §§ 
6103(b)(1), (2).  Notwithstanding the confidentiality of such information, § 6103 permits the 
government to disclose return information in federal proceedings to comply with its discovery 
obligations.  Specifically, § 6103(i)(4)(A)(ii) provides that disclosure is appropriate “to the extent 
required by order of the court pursuant to Section 3500 of Title 18, United States Code, or rule 16 
of the Federal Rules of Criminal Procedure.”  Accordingly, the government respectfully requests 
an order authorizing the disclosure of tax return information to defendant pursuant to 26 U.S.C. § 
6103(i)(4)(A)(ii).  
The United States notes the congressional policy favoring the confidentiality of returns and 
return information set forth in Title 26 of the United States Code, Section 6103 but asserts that 
disclosure in the limited circumstances requested herein is in accord with this policy.   
 
WHEREFORE, for the reasons detailed above, the United States respectfully moves this 
Court for an order pursuant to Title 26, United States Code, Section 6103(i)(4)(A)(ii), for 
disclosure of certain federal tax returns and return information.  
 
Case 1:22-cr-20290-BB   Document 23   Entered on FLSD Docket 07/29/2022   Page 2 of 3

 
 
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CERTIFICATE OF CONFERENCE 
 
Prior to filing this Motion, the undersigned conferred with counsel for the Defendant, 
Jonathan Etra and Jon Sales, regarding the relief sought in this Motion.  The Defendant does not 
object to the relief sought herein.   
 
             Respectfully submitted, 
 
JUAN ANTONIO GONZALEZ 
UNITED STATES ATTORNEY 
 
 
/s/ Marty Fulgueira Elfenbein                               
MARTY FULGUEIRA ELFENBEIN 
ASSISTANT UNITED STATES ATTORNEY 
Florida Bar No. 0020891 
99 N.E. 4th Street, Suite 400 
Miami, FL 33132 
Tel# (305) 961-9116 
Email: Marta.Elfenbein@usdoj.gov 
 
 
CERTIFICATE OF SERVICE 
I hereby certify that on the 29th day of July, 2022, the undersigned electronically filed the 
foregoing document with the Clerk of the Court using CM/ECF, which will serve copies on all 
counsel of record.   
 
 
 
 
 
 
/s Marty Fulgueira Elfenbein_____ 
 
 
 
 
 
 
Marty Fulgueira Elfenbein 
 
 
 
 
 
 
Assistant United States Attorney 
 
Case 1:22-cr-20290-BB   Document 23   Entered on FLSD Docket 07/29/2022   Page 3 of 3

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