# Supplemental Demand for Production — Missing Quarterly Accounting Reports (Q2 2023 + Q3 2023) and Related Source Documents **Court:** Supreme Court of the State of New York, County of Kings **Index No.:** 524343/2025 **Assigned:** Hon. Brian L. Gotlieb, J.S.C. **Plaintiff:** Richard C. Litman (Pro Se) **Defendants:** Joshua B. Goldberg; Nath, Goldberg & Meyer, PLLC **Served upon:** Aaron H. Gould, Esq. and Leo J. Hurley, Jr., Esq., Connell Foley LLP, counsel for Defendants **Date:** April 16, 2026 --- ## Preamble Pursuant to CPLR §§ 3120, 3122, and 3124 and the Preliminary Conference Order entered in this action, Plaintiff Richard C. Litman hereby serves this **Supplemental Demand for Production** upon Defendants Joshua B. Goldberg and Nath, Goldberg & Meyer, PLLC ("NGM"). Defendants shall produce the documents described below, in the format specified in Section IX, within **thirty (30) days** of the date of service. This Supplemental Demand is narrowly addressed to a discrete and conspicuous production deficiency. NGM's prior productions contain **complete quarterly accounting reports for every quarter from Q1 2020 through Q1 2023** and **complete monthly Payment Allocation by Client Reports ("PARs") for every month from October 2023 through June 2025**. Between those two fully-reported periods sits a **six-month gap — April 1, 2023 through September 30, 2023 — covering Q2 2023 and Q3 2023 — for which NGM has produced no standalone quarterly report and no monthly PAR.** That gap opens on the eve of, and closes three months after, the **June 14, 2023 arbitration Award** which expressly required ongoing monthly accountings to Plaintiff. The same pattern of selective non-production has already been documented in this case with respect to the **July 2025 PAR** (produced in April 2026 after being withheld for eight months despite having been generated on August 11, 2025) and the **Freedom Bank of Virginia trust account(s) 220001028 and 220001002** (omitted from the Schaefer/Kren report of June 26, 2025 while concurrently appearing on NGM's internal Trust Register Report generated six days later). The Q2 2023 and Q3 2023 gap is not a one-off bookkeeping omission; it is a third instance of the same concealment pattern, bracketing the single most important date in this litigation — the arbitration Award. Additionally, per Plaintiff's communication of April 16, 2026, NGM's internal "Litman 20XX Summary" workbooks document an unauthorized **$10,000 per month offset — totaling $290,000 over twenty-nine months — deducted from Plaintiff's 20% share as a claimed credit against Plaintiff's private disability insurance benefits**. Copies of Goldberg-prepared summary workbooks have been located for Q4 2020, Q3 2021, Q2 2022, and Q4 2022; the Q2 2023 and Q3 2023 versions — if they exist in NGM's possession — will show whether the offset continued through, or was terminated by, the arbitration Award window. Production of the documents demanded below is required to determine whether the absence of standalone Q2 2023 and Q3 2023 reports reflects **(a)** genuine non-creation of any such report by a seven-attorney patent firm running PCLaw and Soluno during the very quarters an arbitration Award required monthly accountings, **(b)** creation followed by destruction, or **(c)** creation and selective non-production. --- ## I. Category 1 — Q2 2023 Quarterly Accounting Reports For the quarter **April 1, 2023 through June 30, 2023**, Defendants shall produce the same suite of reports NGM produced for every prior quarter from Q1 2020 through Q1 2023. The Q1 2023 quarterly production set is the reference exemplar; Defendants are on notice of the document type demanded and cannot claim ambiguity as to format. **Request No. 1 — Q2 2023 Fee Allocation Summary.** Produce the Fee Allocation Summary for the quarter ending June 30, 2023, in the same form and format as the Fee Allocation Summary previously produced for Q1 2023. **Request No. 2 — Q2 2023 Client WIP / Billing / Collection Summary.** Produce the Client Work-in-Process, Billing, and Collection Summary for the quarter ending June 30, 2023, in the same form and format as the Client WIP / Billing / Collection Summary previously produced for Q1 2023. **Request No. 3 — Q2 2023 Client Ledger.** Produce the Client Ledger report for the quarter ending June 30, 2023, in the same form and format as the Client Ledger previously produced for Q1 2023. **Request No. 4 — Q2 2023 Trust Bank Journal.** Produce the Trust Bank Journal for the quarter ending June 30, 2023, covering **every** NGM trust or escrow account regardless of institution, including without limitation Bank of America account ending 8777, Eagle Bank account ending 0495, and **Freedom Bank of Virginia accounts 220001028 and 220001002**, in the same form and format as the Trust Bank Journal previously produced for Q1 2023. **Request No. 5 — Q2 2023 Client Trust Listing.** Produce the Client Trust Listing for the quarter ending June 30, 2023, in the same form and format as the Client Trust Listing previously produced for Q1 2023. --- ## II. Category 2 — Q3 2023 Quarterly OR Monthly Reports For the quarter **July 1, 2023 through September 30, 2023**, Defendants shall produce either (a) the quarterly suite of reports demanded in Category 1 or (b) the monthly report suite NGM adopted beginning October 2023, whichever NGM generated in the ordinary course. The October 2023 monthly PAR is the reference exemplar for the monthly format. **Request No. 6 — Q3 2023 quarterly suite (if generated).** Produce the Q3 2023 Fee Allocation Summary, Client WIP / Billing / Collection Summary, Client Ledger, Trust Bank Journal, and Client Trust Listing, in the same form and format as the Q1 2023 production set. **Request No. 7 — July 2023 Monthly Payment Allocation by Client Report.** Produce the July 2023 monthly Payment Allocation by Client Report, in the same form and format as the October 2023 monthly PAR. **Request No. 8 — August 2023 Monthly Payment Allocation by Client Report.** Produce the August 2023 monthly Payment Allocation by Client Report, in the same form and format as the October 2023 monthly PAR. **Request No. 9 — September 2023 Monthly Payment Allocation by Client Report.** Produce the September 2023 monthly Payment Allocation by Client Report, in the same form and format as the October 2023 monthly PAR. --- ## III. Category 3 — Source Documents Underlying the Q3 2023 Spreadsheet Entries The Goldberg-prepared master workbook "Litman 2025 Summary" contains aggregated line items attributed to Q3 2023 reflecting, inter alia, approximately $1,730,000 collected and approximately $345,000 allocable to Plaintiff. Those entries are unaccompanied by any contemporaneous standalone report. To determine whether the absence is (a) genuine non-creation, (b) creation followed by destruction, or (c) creation and selective non-production, Defendants shall produce the source-document trail for each such entry. **Request No. 10 — PCLaw and Soluno system-generated reports, July–September 2023.** Produce every system-generated report — including without limitation Fee Allocation, Client WIP, Billing, Collection, Client Ledger, Trust Bank Journal, Client Trust Listing, General Ledger, and Billing Register reports — generated by NGM's PCLaw practice-management system and Soluno practice-management system covering any portion of the period July 1, 2023 through September 30, 2023, including system-generated reports retained as PDF, Excel, CSV, or in the native Soluno / PCLaw report-export format. **Request No. 11 — Source-document trail for Q3 2023 master-workbook entries.** For each Q3 2023 line item in the "Litman 2025 Summary" workbook, produce the underlying source documents — including without limitation deposit slips, wire confirmations, invoice registers, payment-allocation worksheets, draft reports, and any email transmittal or approval — used to derive the line-item value. **Request No. 12 — Retention-policy and deletion-log documents.** Produce NGM's document-retention policy in effect at any time from January 1, 2023 through the present, together with every system log, back-up index, purge record, or retention-schedule certification reflecting the creation, modification, deletion, or archival of any PCLaw or Soluno report covering any portion of April 1, 2023 through September 30, 2023. --- ## IV. Category 4 — Internal Communications About Reporting Cadence, April–September 2023 **Request No. 13 — Internal cadence communications.** Produce every internal NGM communication — including email, text, Teams / Slack / chat, memoranda, and meeting notes — sent, received, or created at any time from April 1, 2023 through December 31, 2023, that discusses, proposes, drafts, reviews, updates, approves, revises, delays, defers, or rejects the generation, format, cadence, content, recipient, or scope of any quarterly or monthly accounting report referencing Plaintiff, Plaintiff's 20% share, Plaintiff's origination credit, or compliance with the June 14, 2023 arbitration Award. **Request No. 14 — External communications regarding reporting cadence.** Produce every communication between NGM (or any NGM member, employee, or agent) and any outside accountant, bookkeeper, or counsel — including without limitation Debbie Schaefer, the Kren firm, Connell Foley LLP, or any predecessor counsel — sent, received, or created at any time from April 1, 2023 through December 31, 2023, discussing the timing, format, content, or production of any quarterly or monthly accounting report covering any portion of Q2 2023 or Q3 2023. --- ## V. Category 5 — Goldberg-Prepared "Litman 20XX Summary" Workbooks — Complete Set Plaintiff has identified Goldberg-prepared "Litman 20XX Summary" workbooks for Q4 2020, Q3 2021, Q2 2022, and Q4 2022. The existence of those four versions establishes that NGM generated comparable workbooks on a continuing basis. Defendants shall produce every version in their possession, custody, or control that has not previously been produced. **Request No. 15 — 2020 workbook set.** Produce the Litman Q1 2020 Summary, Q2 2020 Summary, and Q3 2020 Summary workbooks. **Request No. 16 — 2021 workbook set.** Produce the Litman Q1 2021 Summary, Q2 2021 Summary, and Q4 2021 Summary workbooks. **Request No. 17 — 2022 workbook set.** Produce the Litman Q1 2022 Summary and Q3 2022 Summary workbooks. **Request No. 18 — 2023 workbook set.** Produce the Litman Q1 2023 Summary, **Q2 2023 Summary, and Q3 2023 Summary** workbooks, and any Q4 2023 Summary workbook in Defendants' possession, custody, or control. **Request No. 19 — 2024 and 2025 workbook set.** Produce every Litman 20XX Summary workbook, in any quarterly, monthly, or annual form, generated, drafted, or revised at any time from January 1, 2024 through the present. --- ## VI. Category 6 — Documents Underlying the $10,000 per Month "Disability Insurance Offset" Entries Plaintiff has reviewed Goldberg-prepared summary-sheet line items that deduct **$10,000 per month across twenty-nine months — $290,000 in aggregate — as a claimed offset against Plaintiff's private disability insurance benefits**. No written authorization for that offset has been produced. **Request No. 20 — Authorization for the offset.** Produce every document that purports to authorize, permit, or establish the legal basis for any offset, credit, deduction, or reduction against Plaintiff's 20% share (or any other compensation owed to Plaintiff) on account of any disability insurance benefit paid to or received by Plaintiff from any insurer, including without limitation any written contract, amendment, side agreement, consent, waiver, assignment, or policy-offset clause. **Request No. 21 — Disability insurance policy.** Produce the complete policy, declarations page, rider set, and claim file for any disability insurance policy purchased by, administered by, funded by, paid premium on by, or otherwise involving NGM that named Plaintiff as an insured at any time during the Relevant Period, including without limitation the $290,000 MetLife employer-policy claim and any private policy referenced on NGM's internal summary sheets. **Request No. 22 — Monthly source-document trail.** For each of the twenty-nine monthly $10,000 offset entries, produce the underlying source documents — including without limitation insurance-carrier benefit statements, premium-payment records, reimbursement invoices, internal approval memoranda, and every email or text in which any NGM member, employee, or agent references, discusses, approves, or calculates the offset — showing the dollar amount, calculation method, and contemporaneous supporting documentation for the offset in that month. **Request No. 23 — Internal communications regarding the offset.** Produce every internal NGM communication — including email, text, Teams / Slack / chat, memoranda, and meeting notes — that discusses, proposes, approves, revises, or rejects the $10,000 monthly offset, the twenty-nine-month duration, or the aggregate $290,000 figure. **Request No. 24 — External communications regarding the offset.** Produce every communication between NGM (or any NGM member, employee, or agent) and any outside accountant, bookkeeper, insurer, insurance broker, claims administrator, or counsel discussing the offset, including any opinion letter, advice memo, or reliance opinion obtained by NGM. --- ## VII. Definitions 1. **"Quarterly Report"** means the suite of reports NGM generated and produced for each of Q1 2020 through Q1 2023, including the Fee Allocation Summary, Client WIP / Billing / Collection Summary, Client Ledger, Trust Bank Journal, and Client Trust Listing. The Q1 2023 production is the reference exemplar. 2. **"Monthly Payment Allocation by Client Report"** or **"Monthly PAR"** means the monthly report NGM began producing in October 2023 and has produced for every month through June 2025. The October 2023 production is the reference exemplar. 3. **"Goldberg-Prepared Summary Workbook"** or **"Litman 20XX Summary"** means any Excel workbook, PDF, or other tabular document prepared, modified, reviewed, or approved by Joshua B. Goldberg (or by any person acting at his direction) that summarizes, tabulates, or reconciles fees collected, fees allocated, fees paid, or amounts owed to Plaintiff for any quarter, month, or year. The produced Q4 2020, Q3 2021, Q2 2022, and Q4 2022 versions are reference exemplars. 4. **"Source Document"** means any underlying record used to derive, support, verify, or reconcile a line item in a report or workbook, including without limitation deposit slips, wire confirmations, invoice registers, client ledgers, trust-account statements, cancelled checks, payment-allocation worksheets, draft reports, and any email transmittal or approval. 5. **"Internal Communication"** means any communication — email, text, SMS, iMessage, WhatsApp, Teams, Slack, other chat platform, memorandum, meeting note, voicemail transcript, or comparable record — sent, received, or created by any NGM member, employee, agent, contractor, or outside service provider acting on NGM's behalf. 6. **"Disability Insurance Offset"** means any deduction, credit, reduction, or setoff applied against Plaintiff's 20% share (or any other compensation owed to Plaintiff) on account of any disability insurance benefit, including without limitation the $10,000 per month / $290,000 aggregate deductions reflected on NGM's internal summary sheets. 7. **"Relevant Period"** means **June 15, 2020 through the present**. The June 15, 2020 start date corresponds to the statute-of-limitations cutoff governing this action. The "present" end date is necessary because NGM has continued to generate internal accountings, allocate amounts to Plaintiff, and deduct disability-insurance offsets through the date of this Demand. 8. **"Document"** has the meaning set forth in CPLR § 3120 and includes every electronic record in native format with associated metadata preserved. 9. **"Native Format"** means the file format in which the document was originally created, maintained, and stored in the ordinary course of business, with all metadata, hidden text, comments, tracked changes, and embedded attachments intact. --- ## VIII. Spoliation Preservation Notice Defendants are hereby on notice that the Q2 2023 and Q3 2023 reporting window is the subject of this Demand. Defendants and their agents shall **immediately suspend** any routine deletion, purge, overwrite, archive-rotation, or retention-schedule-driven destruction of any PCLaw report, Soluno report, Excel workbook, email, text, or back-up file relating to any portion of April 1, 2023 through September 30, 2023. Any destruction, alteration, or loss of such material after the date of service of this Demand will be treated as spoliation and will support a motion for an adverse inference and sanctions under CPLR § 3126. --- ## IX. Format of Production 1. **Outlook `.msg` files** shall be produced in **native format** with full header metadata and all attachments intact, linked by load file. 2. **Excel workbooks** (including every Litman 20XX Summary workbook) shall be produced in **native `.xlsx`** with formulas, hidden sheets, hidden rows and columns, comments, tracked changes, and all pivot-table source data intact. 3. **PCLaw and Soluno system-generated reports** shall be produced in the report-export format in which they were generated (PDF, Excel, CSV, or native Soluno / PCLaw export) with creation, modification, and author metadata preserved. 4. **Attachments shall be produced with parent emails** and shall retain their native extension and original filename. 5. **Load files** (e.g., DAT + OPT) shall be delivered in a format compatible with Concordance, Relativity, DISCO, or Nuix, consistent with NGM's prior productions in this action. 6. **No family breaking.** Parent–attachment relationships shall be preserved across the production. 7. **Metadata fields** including `Custodian`, `Sent Date`, `Created Date`, `Last Modified Date`, `Author`, `From`, `To`, `CC`, `Subject`, `Attachment Names`, `MD5Hash`, and `File Path` shall be populated for every record. --- ## X. Meet and Confer Plaintiff is prepared to meet and confer in good faith concerning the scope, phasing, or technical format of this Supplemental Demand before seeking relief from the Court under CPLR § 3124. Plaintiff requests a written response identifying, for each numbered request, whether Defendants (a) will produce, (b) will produce subject to stated objections, or (c) refuse to produce. Any objection must specify the documents being withheld and the basis for the objection with particularity sufficient to permit resolution without judicial intervention. Given Defendants' established pattern of partial production — including the eight-month suppression of the July 2025 Payment Allocation Report (generated August 11, 2025, produced only in April 2026) and the non-disclosure of the Freedom Bank of Virginia trust accounts 220001028 and 220001002 on the Schaefer/Kren report of June 26, 2025 — Plaintiff will treat any non-production of Q2 2023 and Q3 2023 material as presumptively concealed absent good-faith production or a verified, particularized representation under oath that no such material ever existed in NGM's PCLaw, Soluno, Trust-Account, or email systems. Absent a complete response and production within thirty (30) days, Plaintiff will move to compel, for spoliation sanctions, and for such other relief as the Court deems just, including costs, an adverse inference, and such additional sanctions as are authorized under CPLR § 3126. --- **Dated:** April 16, 2026 Respectfully submitted, **Richard C. Litman** *Plaintiff, Pro Se* [Address] [Telephone] [Email] --- ## Cover Letter Template > **Via Email and First-Class Mail** > > Aaron H. Gould, Esq. > Leo J. Hurley, Jr., Esq. > Connell Foley LLP > [Firm Address] > > **Re: Litman v. Goldberg, Index No. 524343/2025 (Sup. Ct., Kings Cnty.) — Supplemental Demand for Production of Missing Quarterly Accounting Reports (Q2 2023 + Q3 2023) and Related Source Documents** > > Dear Mr. Gould and Mr. Hurley: > > Enclosed please find Plaintiff's Supplemental Demand for Production, served today pursuant to CPLR §§ 3120, 3122, and 3124. The Demand is limited in scope to a discrete and conspicuous production deficiency: the suite of quarterly reports NGM produced for every quarter from Q1 2020 through Q1 2023, and the monthly Payment Allocation Reports NGM produced for every month from October 2023 through June 2025, are separated by a six-month gap covering Q2 2023 and Q3 2023 — the window bracketing the June 14, 2023 arbitration Award. No standalone quarterly report and no monthly PAR has been produced for that window. > > In light of the already-documented pattern of partial production — including the eight-month suppression of the July 2025 PAR and the non-disclosure of the Freedom Bank of Virginia trust accounts — Plaintiff requests prompt production of the Q2 2023 and Q3 2023 suite along with the related source documents identified in Categories 3 through 6. Plaintiff is available to meet and confer on scope, phasing, or technical format before any motion practice. Please advise by **[date + 14 days]** whether Defendants will produce within the thirty-day period or whether a conference is necessary. > > Thank you for your attention to this matter. > > Very truly yours, > > **Richard C. Litman** > *Pro Se*