ROBERT P. PATTERSON Jr., District Judge.
On December 29, 2006 Plaintiff Toehl Harding filed this lawsuit in the Second Judicial District Court of Nevada, alleging that her ex-husband, Defendant David Naseman, committed fraud during the parties’ negotiations over a Property Settlement Agreement (“PSA”) they entered into pursuant to their 1993 divorce. Specifically, Plaintiff complains that Defendant fraudulently misrepresented the amount of income the couple had earned in 1990 by providing her with false 1990 federal income tax forms that listed their joint income for that year as $1,323,916, while in actuality, and as reflected on the tax returns the parties filed with the Internal Revenue Service, it was $5,561,728. Defendant counterclaimed to recover attorneys’ fees and damages for Plaintiff’s alleged breach of the confidentiality provisions contained in the couple’s PSA. This action was removed by Defendant to the United States District Court for the District of Nevada, and on October 1, 2007, it was transferred to this Court on Defendant’s motion