Matter: Litman v. Goldberg, Index No. 524343/2025 Court: Supreme Court of the State of New York, County of Kings Justice: Hon. Brian L. Gotlieb, J.S.C. Date Drafted: April 7, 2026 Status: DRAFT — for counsel review
This subpoena targets the Bank of America trust account that NGM (Nath, Goldberg & Meyer) uses to receive client funds. The account number (003926278751) and routing number (ABA 026009593) were independently identified on 04/07/2026 (Finding #57). Bank records are now the single most important outstanding piece of forensic evidence in this case because they will resolve three discrete tracing questions, each tied to a documented finding:
| # | Question | Tied to Finding | Why It Matters |
|---|---|---|---|
| 1 | Was the $40,768.39 July 2025 fee-credit allocation ever actually paid out to Richard Litman? | Finding #50 — July 2025 Payment Allocation Report (generated 8/11/2025 by NGM, suppressed for 8 months). Report shows $40,768.39 allocated to Litman as responsible lawyer — 6.4× the 20%-of-collected formula. | If no corresponding outbound transfer/check to Litman appears in the BoA records for July, August, or September 2025, that is direct conversion of an allocated, NGM-acknowledged sum. The $40,768.39 is the cleanest single dollar figure in the case because NGM itself generated it. |
| 2 | Where did the $1,977,296.57 KFU unpaid 20% share go? | Finding #51 — KFU_RCL_Missing_Allocations PDF. $9,886,482.87 in KFU deposits never allocated to Litman; $1,977,296.57 in 20% RCL share never credited; 442 underlying transactions; period Jan 2023 – Nov 2024. | Statements for this 23-month window will show every KFU inbound wire and let us reconcile against the 442-transaction universe. Subpoena scope is therefore Jan 2023 forward. |
| 3 | Where did the full $9.89M KFU unallocated universe move after deposit? | Finding #51 (and Findings #19, #26, #27 — broader trust-allocation diversion scheme). | Outbound transfers from the trust account to operating, personal, or third-party accounts will reveal whether KFU funds were routed around Litman's allocation entirely. This is also the natural intersection point with Finding #27 (client renumbering) and Finding #46 (4patent.com client-alias infrastructure). |
Wells Fargo has historically been referenced as the trust bank in some prior memos. The 04/07/2026 finding identifies Bank of America as the operative trust institution with the specific account/routing pair above. Counsel should consider serving Wells Fargo with a parallel subpoena if any historical Wells trust account is also believed to exist; that determination is outside the scope of this draft.
SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF KINGS
---------------------------------------------------------X RICHARD C. LITMAN,
Plaintiff,
-against- Index No. 524343/2025
JOSHUA B. GOLDBERG, et al.,
Defendants.
---------------------------------------------------------X
THE PEOPLE OF THE STATE OF NEW YORK
TO: BANK OF AMERICA, N.A. Custodian of Records — Legal Order Processing [Service Address]
GREETINGS:
WE COMMAND YOU, that all business and excuses being laid aside, you produce and permit inspection and copying of the documents described in Schedule A annexed hereto, at the offices of [Plaintiff's counsel], on or before [DATE — 20 days from service], at 10:00 a.m., or on such other date as the parties may agree, or in the alternative that you produce certified copies by mail to the undersigned by such date in lieu of personal appearance, pursuant to CPLR § 3122-a.
Failure to comply with this subpoena is punishable as a contempt of court and shall make you liable to the person on whose behalf this subpoena was issued for a penalty not to exceed fifty dollars and all damages sustained by reason of your failure to comply (CPLR § 2308).
Dated: [Brooklyn, New York] [Date]
______________________________ [Attorney Name] Attorneys for Plaintiff Richard C. Litman [Firm, Address, Phone, Email]
Account at issue: Bank of America, N.A. account number 003926278751, ABA routing 026009593 (the "Account"), held in the name of Nath, Goldberg & Meyer PLLC and/or any predecessor, successor, affiliate, d/b/a, or related entity (collectively, "NGM").
Relevant Period: January 1, 2023 through March 31, 2026, except where a longer or shorter period is expressly specified below.
You are commanded to produce the following:
1. Monthly Account Statements. All monthly account statements for the Account for the Relevant Period.
2. Deposit Records. All records of deposits into the Account during the Relevant Period, including but not limited to deposit slips, deposit detail, ACH credit advices, wire-in advices, lockbox detail, remote-deposit-capture images, and any associated remittance information identifying the originating client, customer, or payor.
3. Wire Transfers — Inbound. Complete wire-transfer records for all incoming wires to the Account during the Relevant Period, including SWIFT MT103 and Fedwire detail, originator name, originator bank, originator-to-beneficiary information (OBI), amount, date, and any reference / docket / matter / invoice numbers.
4. Wire Transfers — Outbound. Complete wire-transfer records for all outgoing wires from the Account during the Relevant Period, with the same level of detail as Request 3, plus the beneficiary name, beneficiary account number (last four digits at minimum), and beneficiary bank.
5. Check Images. Front-and-back images of every check drawn on the Account during the Relevant Period, including any cashier's checks or official bank checks issued against funds in the Account.
6. Internal Transfers. All records of book transfers, journal entries, or internal transfers between the Account and any other account at Bank of America, N.A. (whether held by NGM, Joshua B. Goldberg, any partner or member of NGM, or any related entity) during the Relevant Period.
7. Account Opening Documents. All account-opening documents for the Account, regardless of date, including (a) the signature card(s); (b) the account application; (c) all resolutions, certifications, or authorizations identifying authorized signers; (d) any beneficial-ownership certifications submitted under 31 C.F.R. § 1010.230; (e) any W-9; and (f) any subsequent amendments, updates, or substitutions of authorized signers from account opening through the date of production.
8. IOLTA / Trust Designation. All documents reflecting whether the Account is, was, or has ever been designated as (a) an IOLTA account under 21 N.Y.C.R.R. Part 7000, (b) an attorney trust account, (c) an attorney special account, or (d) any other fiduciary or escrow account, including any IOLA Fund enrollment, any "IOLA," "Attorney Trust," "Attorney Special," or "Escrow" designation on the account title, and any correspondence with the New York IOLA Fund relating to the Account.
9. Authorized Signers — Goldberg-Specific. All documents reflecting Joshua B. Goldberg's status as a signer, authorized user, online-banking administrator, debit-card holder, or person with withdrawal authority over the Account at any time from January 1, 2020 through the date of production.
10. Transfers to Richard Litman (TARGETED). Without limiting Requests 4, 5, and 6, all records of any transfer, payment, wire, check, ACH, Zelle, internal transfer, or other movement of funds from the Account to (a) Richard C. Litman individually; (b) any account in the name of Richard C. Litman; (c) any account for which Richard C. Litman is a signer or beneficiary; (d) any entity controlled by Richard C. Litman, including without limitation Litman Law Offices, Ltd.; or (e) any third party for the benefit of Richard C. Litman, at any time from July 1, 2025 through September 30, 2025.
11. KFU Deposits (TARGETED). All records reflecting deposits into the Account originating from, or referencing, King Faisal University ("KFU"), including any variant spelling, any KFU-related docket number, and any wire bearing "KFU," "King Faisal," "kfu@4patent.com," or similar identifier in the originator or OBI fields, for the period January 1, 2023 through November 30, 2024.
12. Communications With Account Holder Re: Subpoena/Holds. Any litigation hold, freeze, levy, restraining notice, or law-enforcement inquiry affecting the Account during the Relevant Period.
13. Certification. A certification of business records pursuant to CPLR § 3122-a and CPLR § 4518(c) authenticating all records produced.
A. "Document" has the broadest meaning permitted under CPLR § 3120 and includes electronic records, metadata, and native-format files.
B. Where a record exists in both paper and electronic form, produce the electronic native form, including transactional CSV/Excel exports of account activity if available.
C. If any document is withheld on a claim of privilege, produce a privilege log identifying the document by date, author, recipients, subject, and basis for withholding (CPLR § 3122(b)).
D. This subpoena is a continuing demand: if responsive documents come into your possession after production, supplement promptly.
E. Produce documents organized by request number, or as they are kept in the ordinary course of business, at your election (CPLR § 3122(c)).
F. Confidentiality concerns may be addressed by a stipulated protective order; counsel for plaintiff is prepared to enter into one upon request.
TAKE NOTICE that the foregoing subpoena duces tecum has been served upon Bank of America, N.A. on [date] pursuant to CPLR § 3120, and that any party objecting to the production of any item demanded must serve a response within twenty (20) days of service of this notice.
End of Subpoena Draft.