Dear Ms. Whitford,
I write on behalf of my client, Petitioner Jonathan R. Caldwell, in connection with the above-referenced matter, *Caldwell v. Caldwell*, Index No. 312847/2022, currently pending before the Honorable Patricia K. Lessing in New York Supreme Court, New York County, Matrimonial Part 7.
As you are aware, pursuant to the discovery schedule established at the Preliminary Conference held on August 22, 2022, the parties served mutual discovery demands on November 15, 2022. We received Respondent Dr. Elena Caldwell's discovery responses on or about December 5, 2022. Upon careful review, we have identified significant deficiencies and omissions in Respondent's production that I wish to bring to your attention so that we may attempt to resolve these issues cooperatively before seeking court intervention.
The specific categories of deficient or outstanding production are set forth below.
**A. Dr. Caldwell's Personal Financial Records**
Respondent has failed to produce complete personal financial records, including but not limited to the following:
1. **Personal bank account statements** for all accounts held individually or jointly by Dr. Caldwell, for the period from the date of marriage (June 21, 2008) through the date of separation (April 3, 2022) and continuing through the present;
2. **Personal credit card statements** for all accounts for the same period;
3. **Personal income tax returns** (federal and New York State) for tax years 2018 through 2021 (we understand that 2022 returns have not yet been filed and will be requested upon filing); and
4. **Statements of net worth** as required under the applicable rules governing disclosure in matrimonial actions.
These records are essential for the forensic accounting analysis currently being conducted by Petitioner's retained expert, Martin Hague, CPA, of Hague Thornton & Associates CPAs, and are necessary for the proper tracing and characterization of assets as separate or marital property. Without complete personal financial records, Mr. Hague's analysis cannot proceed in an accurate or timely fashion.
**B. Baranova Dermatology & Aesthetics PLLC — Tax Returns and Financial Records (2018–2022)**
Respondent has not produced tax returns (federal and New York) for Baranova Dermatology & Aesthetics PLLC (EIN: 46-3827194) for tax years 2018 through 2021, nor has she indicated when 2022 returns will be made available upon filing. In addition, Respondent has failed to produce profit and loss statements, balance sheets, and general ledger entries for the practice for the same period.
As you know, Baranova Dermatology & Aesthetics PLLC operates two locations — at 1120 Park Avenue, Suite 3A, New York, NY 10128 and 200 West 57th Street, Suite 607, New York, NY 10019 — and generates approximately $1.9 million in annual revenue. These financial records are indispensable for the valuation of the practice, which, while Respondent's separate property, remains subject to valuation and offset as part of the equitable distribution analysis in this proceeding. Accurate and complete financial data is critical for both parties' experts to render reliable opinions.
I would note that Respondent's own forensic accountant, Catherine Ng, CPA, of Ng Barker & Cole LLP, presumably requires access to these same records in order to prepare her own analysis. The continued non-production of these materials is prejudicial not only to Petitioner but to the orderly progress of this case as a whole.
**C. Bank Statements for Accounts at Trident National Bank**
Respondent has not produced bank statements for any accounts held individually or jointly at Trident National Bank. Petitioner is aware of the joint savings account ending in 3301, which carries an approximate current balance of $1.2 million. We request that Respondent confirm whether she holds any additional individual accounts at Trident National Bank and produce complete account statements for all such accounts from the date of marriage (June 21, 2008) through the present. These records are necessary to trace deposits, withdrawals, and the flow of funds between marital and separate accounts.
**Additional Observations**
As the Court's Preliminary Conference order of August 22, 2022 makes clear, the parties are operating under a defined discovery timeline. Expert reports are due to be exchanged on January 18, 2023, and the depositions of the parties are scheduled to conclude by February 7, 2023. The deficiencies outlined above materially impair Petitioner's experts' ability to complete their analyses on schedule, and the resulting discovery gaps will significantly hamper effective deposition preparation. We are mindful that these deadlines leave little room for delay, and the current state of Respondent's production is simply not consistent with her obligations under the CPLR and the Court's orders.
**Request for Meet-and-Confer**
Pursuant to the Court's rules and in the interests of resolving these disputes without the need for motion practice, Petitioner respectfully requests a meet-and-confer with Respondent's counsel to discuss the foregoing deficiencies and agree upon a reasonable schedule for supplemental production. We are available for a telephone or in-person conference during the week of December 19, 2022, and would be happy to accommodate your schedule to the extent possible.
I want to be direct, however, that if the identified deficiencies are not cured or a reasonable supplemental production schedule agreed upon as a result of our meet-and-confer, Petitioner will have no alternative but to file a motion to compel before Justice Lessing, together with a request for costs and attorneys' fees associated with such motion.
It is our sincere hope that these issues can be resolved cooperatively and efficiently so that both sides may proceed with their respective analyses and meet the Court's deadlines. I would appreciate a written response no later than **December 16, 2022**, confirming your availability for the meet-and-confer and providing a proposed timetable for Respondent's supplemental production.
Thank you for your prompt attention to this matter. Please do not hesitate to contact me if you wish to discuss any of the foregoing.
Very truly yours,
**Priya Anand, Esq.** Partner Calderwood & Harkness LLP 425 Lexington Avenue, 38th Floor New York, NY 10017 Tel: (212) 554-7200 Email: panand@calderwoodharkness.com
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