E-Discovery

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Jason B. Freeman

Jason B. Freeman

Managing Member

214.984.3410
jason@freemanlaw.com

Mr. Freeman is the founding member of Freeman Law, PLLC. He is a dual-credentialed attorney-CPA, author, law professor, and trial attorney.

Mr. Freeman has been named by Chambers & Partners as among the leading tax and litigation attorneys in the United States and to U.S. News and World Report’s Best Lawyers in America list. He is a former recipient of the American Bar Association’s “On the Rise – Top 40 Young Lawyers” in America award. Mr. Freeman was named the “Leading Tax Controversy Litigation Attorney of the Year” for the State of Texas for 2019 and 2020 by AI.

Mr. Freeman has been recognized multiple times by D Magazine , a D Magazine Partner service, as one of the Best Lawyers in Dallas, and as a Super Lawyer by Super Lawyers, a Thomson Reuters service. He has previously been recognized by Super Lawyers as a Top 100 Up-And-Coming Attorney in Texas.

Mr. Freeman currently serves as the chairman of the Texas Society of CPAs (TXCPA). He is a former chairman of the Dallas Society of CPAs (TXCPA-Dallas). Mr. Freeman also served multiple terms as the President of the North Texas chapter of the American Academy of Attorney-CPAs. He has been previously recognized as the Young CPA of the Year in the State of Texas (an award given to only one CPA in the state of Texas under 40).

E-Discovery

Electronic discovery (or e-Discovery) is the electronic aspect of identifying, collecting, and producing electronically stored information (ESI) in response to a request for production in a lawsuit. ESI can include emails, documents, presentations, databases, voicemail, audio files, video files, social media, web sites, and more.

The processes and technologies related to e-Discovery are often complex due to the sheer volume of electronic data produced and stored. Additionally, unlike hardcopy evidence, electronic documents are more dynamic and often contain metadata such as time-date stamps, author and recipient information, and file properties. Preserving the original content of the ESI and its metadata is necessary in order to avoid claims of spoliation or tampering with evidence.

The Scope of Discoverable ESI

Texas requires a responding party to produce ESI that is reasonably available to the responding party in its ordinary course of business. The responding party may not be required to produce certain ESI if it cannot, using reasonable efforts, retrieve the data or information requested or produce it in the form requested. However, permitting direct access to a responding party’s electronic storage device is generally discouraged by the courts. The benefits must outweigh the burden imposed on the responding party.

Courts determine the proper means and breadth of ESI discovery, and the appropriate format of ESI production, on a case-by-case basis by applying proportionality principles. When deciding the proper scope and production format for ESI, the court:

The Duty to Preserve ESI

Organizations and other potential litigants have a duty to preserve all potentially material and relevant information, including ESI, as soon as they know or reasonably should know that there is a substantial chance that a claim will be filed and they will become involved in litigation or a government investigation.

Because of the ever-increasing volume of ESI, perfection in preserving all relevant ESI often is impossible. However, a court may sanction a responding party for its intentional or negligent failure to preserve relevant ESI.

Best Practices to Preserve and Produce ESI

To best prepare and protect themselves, organizations and their counsel should consider the following practices regarding ESI:

Tax Litigation Attorneys

If you need assistance in managing the Tax Compliance process, Freeman Law can help clients navigate tax laws.  We offer value-driven services and provide practical solutions to tax complex issues Schedule a consultation or call (214) 984-3410 to discuss your tax concerns and questions?

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