Beginning in 2010, the law firm of Jordan Burt represented the Tribe and Tribal members with the IRS’ investigation of Non-Taxable Distribution Revenues (“NTDR”). Specifically, James Jordan, Esquire and Sonia O’Donnell, Esquire gave tax advice to the Tribe and to Tribal members regarding the taxability of NTDRs. This advice was given after the Tribe conveyed to Jordan and O’Donnell substantial confidential information regarding the Tribe’s position on NTDRs and the history of the NTDR’s release to the IRS. The release of the NTDR list is a critical element of the instant lawsuit and, by representing the Tribe previously on this matter, Jordan and O’Donnell and the Jordan Burt law firm obtained a tremendous amount of information regarding NTDRs, all disclosed in confidence. Separately, O’Donnell previously worked for Lehtinen’s law firm, representing the Tribe. During her time there, she would have had the equivalent or more access to the same type of information that Mr. Cortiñas had access to, as she began working with Lehtinen shortly after Mr. Cortiñas and continued to work with Lehtinen for several years long than Mr. Cortiñas. Whatever information this Court believes Mr. Cortiñas had that disqualifies him from defending the Tribe (his client then) surely disqualifies O’Donnell and her firm from prosecuting a Rule 11 sanction against the Tribe.Now the shoe is on the other hand, turnabout is fair.....oh, whatever.
Play nice, commentators!