United States of America v. Eaton Corporation

Filing 26

Order signed by Judge James S. Gwin on 6/4/24. The parties shall proceed as directed in the attached order. (T,A)

UNITED STATES DISTRICT COURT
NORTHERN DISTRICT OF OHIO
UNITED STATES OF AMERICA,
Petitioner,
v.
EATON CORPORATION,
Respondent.

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CASE NO. 1:23-mc-00037
ORDER

JAMES S. GWIN, UNITED STATES DISTRICT COURT JUDGE:
On May 16, 2024, the Court granted the government’s motion to enforce an IRS
subpoena against Respondent Eaton Corporation and entered judgment.1 The Court ordered
Eaton to produce certain foreign employee evaluations. And the Court ordered the parties
to file a proposed protective order describing how those evaluations could be redacted.
On May 30, 2024, the parties filed a joint status report.2 In the status report, the
parties said that they could not agree on redaction scope. The government filed a proposed
protective order,3 but Eaton did not.
In the joint status report, Respondent Eaton also said that it planned to file a postjudgment motion and, depending on the post-judgment motion’s outcome, an appeal.4
Notwithstanding Eaton’s plan to file a post-judgment motion and appeal, Eaton agreed to
produce evaluations for its India-based employees. But Eaton asked the Court not to enforce

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Docs. 22, 23.
Doc. 24.
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Doc. 25
4
Doc. 24.
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Case No. 1:23-mc-00037
GWIN, J.
the Court’s judgment as to Eaton’s European employee evaluations pending Eaton’s
anticipated post-judgment motion and potential appeal.
The parties shall proceed as follows:


Eaton shall file its own proposed protective order by June 7, 2024. The Court
will resolve the parties’ disagreements over redaction scope by reviewing the
parties’ competing protective orders.



The government shall file a response to Eaton’s request to stay execution of
judgment as to the European employee evaluations by June 7, 2024.



Eaton shall file any post-judgment motion by June 17, 2024. Any opposition
will be due by July 1, 2024. Any reply will be due by July 8, 2024.

IT IS SO ORDERED.
Dated: June 4, 2024

s/

James S. Gwin

JAMES S. GWIN
UNITED STATES DISTRICT JUDGE

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