Janice D. Loyd, U.S. Bankruptcy Judge.

Before the Court is the Defendant's Amended Motion to Quash (the "Motion") [Doc.17] a Subpoena Duces Tecum issued by the Plaintiff to the Fort Sill Federal Credit Union (the "Credit Union"), a non-party in this adversary proceeding. Plaintiff has timely responded to the Motion (the "Response") [Doc.18].

Plaintiff issued a subpoena duces tecum to the Credit Union, seeking to obtain "monthly statements, negotiated checks, duplicate deposit receipts for all accounts of Elena Marie Capuccio (Defendant) for the period 2006 — July, 2014". [Doc.18-7]. Defendant contends that the subpoena should be quashed on the basis that it seeks personal and confidential information, violates the Defendant's expectation of privacy, encompasses too broad a time period and constitutes a "classic fishing expedition" into irrelevant matters. Defendant's Motion asks the Court to quash the subpoena in its entirety or, in the alternative, enter a protective order limiting its scope.

I. Background

Plaintiff brings this adversary proceeding as the state court appointed guardian of his and the Defendant's incompetent Mother, Anna Marie Capuccio ("Mother"), seeking to have Defendant's obligation to the guardianship estate determined non-dischargeable under 11 U.S.C. §§ 523(a)(2) and (a)(4). Plaintiff alleges that from 2004 to 2014 Defendant misappropriated in excess of $300,000.00 of Mother's funds to the Defendant's own use and benefit while she was Mother's principal care giver and the sole manager of Mother's finances prior to Plaintiff being appointed guardian. Defendant admits that she was Mother's principal care giver for several years, generally denies Plaintiff's allegations of wrongdoing, and asserts that after January 9, 2009, she was acting on her Mother's behalf under a Durable Power of Attorney. Defendant has filed a Counterclaim seeking recovery of $105,000.00 from the guardianship estate for the uncompensated services she rendered to her Mother based on quantum meruit.

On July 27, 2016, the Plaintiff issued a subpoena to the Credit Union for the production of the above described bank account documents. The Affidavit of the Plaintiff attached to Plaintiff's Response states that Mother maintained a checking account at Liberty National Bank and a savings account at the Credit Union. [Doc.18-6]. The subpoena seeks the discovery of information from all accounts in the name of the Defendant at the Credit Union. The Credit Union has not produced records in response to the subpoena nor has it filed an objection to the subpoena.

II. Applicable Law

As an initial matter, the Court must consider whether Defendant has standing to move to quash or otherwise modify the Credit Union subpoena even though the Plaintiff has not raised the standing issue.1 As a general rule, a party to a lawsuit does not have standing to object to a subpoena issued to a third party. See e.g., Shirazi v. Childtime Learning Center, Inc., 2008 WL 4792694 (W.D.Okla.2008) (unpublished opinion); Transcor, Inc., v. Furney Charters, Inc., 212 F.R.D. 588, 590 (D.Kan.2003); Brown v. Braddick, 595 F.2d 961, 967 (5th Cir. 1979). An exception to the general rule occurs where the challenging party asserts that a "personal right or privilege with respect to the material subpoenaed" exists. Shirazi, 2008 WL 4792694; Brown, 595 F.2d at 967.

"Although the Tenth Circuit has not expressly addressed the question whether bank records trigger the requisite personal right, courts have held that individuals whose banking records are subpoenaed `have a privacy interest in their personal financial affairs that gives them standing to move to quash a subpoena served on a non-party financial institution'". Fullbright v. State Farm Mutual Automobile Insurance Co., 2010 WL 273690 (W.D.Okla.2010) (unpublished) (citing Arias-Zeballos v. Tan, 2007 WL 210112 (S.D.N.Y.2007) (unpublished opinion); Catskill Development, LLC v. Park Place Entertainment, 206 F.R.D. 78, 93 (S.D.N.Y.2002). Accordingly, the Court concludes that Defendant has standing to challenge the subpoena at issue to the Credit Union.

The fact that Defendant's right of privacy gives her standing to challenge the subpoena doesn't mean there are sufficient grounds to successfully do so. In support of her Motion, Defendant relies upon Fed. R.Civ. P 45(d)(3)(A)2 (the "Rule") which identifies circumstances in which a court is required to grant a motion to quash or modify the subpoena. The Rule provides, in pertinent part, as follows:

The Defendant does not assert that the subpoena did not allow reasonable time to comply or that it required compliance beyond the 100 mile geographical limits of Rule 45(c)(2). Neither does the Motion clearly assert that the subpoena seeks "privileged or other protected matter". Even if it did assert such a privilege, no such privilege exists.

Federal Rules of Evidence 1101 provides that the rule of evidentiary privilege of the FRE applies to all stages of proceedings before bankruptcy judges.3 Under the FRE, "evidentiary privileges in federal question cases are governed by federal common law". United States v. Zolin, 491 U.S. 554, 562, 109 S.Ct. 2619, 2625, 105 L.Ed.2d 469 (1989). Courts have uniformly held that the "banker-depositor privilege was not recognized at common law" and "does not exist in the Federal Courts". United States v. Prevatt, 526 F.2d 400, 402 (5th Cir.1976); Harris v. United States, 413 F.2d 316, 319 (9th Cir.1969); Reiserer v. United States, 479 F.3d 1160, 1165 (9th Cir.2007) (under Federal common Law, "[i]t is well settled that there is no privilege between a bank and its depositor"). See also, Sneirson v. Chemical Bank, 108 F.R.D. 159, 162 (D.Del.1985) (holding that a claim of privilege to bank records "pursuant to federal public policy was without merit"). Therefore, even assuming state law creates "a right of privacy in financial records, such state right or privilege does not preclude discovery" of bank records "in a federal court suit". Sneirson, 108 F.R.D. at 162.

The last of the four potential mandatory grounds for quashing a subpoena under Rule 45(d)(3)(A) is that the subpoena issued to a nonparty subjects the nonparty to an undue burden or expense. Rule 45(d) is titled "Protecting a Person Subject to a Subpoena". Subsection (d)(1) provides that the "party or attorney responsible for issuing and serving a subpoena must take reasonable steps to avoid imposing undue burden or expense on a person subject to the subpoena". (Emphasis added). Both the title of the Rule and the content is evidence that the primary purpose of Rule 45(d) is to protect the person subject to the subpoena. CineTel Films, Inc. v. Does 1-1,052, 853 F.Supp.2d 545, 556 (D.Md.2012) ("the undue burden contemplated by Rule 45 is one placed on the direct recipient of the subpoena ... not on third parties such as the defendants"); In re Rhodes Companies, LLC, 475 B.R. 733 739-40 (D.Nev.2012). The subpoena here is issued to the nonparty Credit Union, and it has not objected to the subpoena. The Defendant faces no obligation to produce any information under the subpoena issued to the Credit Union and cannot claim any hardship, let alone "undue" hardship. See, Call of the Wild Movie v. Smith, 274 F.R.D. 334, 338 (D.D.C.2011).

Defendant's real basis for her Motion seems to be that the subpoena should be quashed because the Plaintiff is simply engaged in a "fishing expedition" and the records sought by the subpoena are "incompetent, irrelevant and immaterial" to the issues at hand. Rule 45 does not include relevance as an enumerated reason for quashing a subpoena. It is well settled, however, that the scope of discovery under a subpoena is the same as the scope of discovery under Rule 26(b)4 and Rule 34.

Relevancy is broadly construed, and a request for discovery should be considered relevant if there is "any possibility" that the information sought may be relevant to the claim or defense of any party. Transcor, Inc. v. Furney Charters, Inc., 212 F.R.D. 588, 591 (D.Kan. 2003); Oppenheimer Fund, Inc. v. Sanders 437 U.S. 340, 351, 98 S.Ct. 2380, 57 L.Ed.2d 253 (1978). A request for discovery should be allowed "unless it is clear that the information sought can have no possible bearing" on the claim or defense of a party. Transcor, Inc. 212 F.R.D. at 591.

When the discovery sought appears relevant on its face, the party resisting the discovery has the burden to establish the lack of relevance by demonstrating that the requested discovery (1) does not come within the broad scope of relevance as defined under Rule 26(b)(1), or (2) is of such marginal relevance that the potential harm the discovery may cause would outweigh the presumption in favor broad disclosure. Horizon Holdings, LLC v. Genmar Holdings, Inc., 209 F.R.D. 208, 211-212 (D.Kan.2002). The objecting party must specifically detail the reasons why each request is irrelevant and may not rely on boilerplate, generalized, conclusory, or speculative arguments. E.E.O.C. v. Caesars Entertainment, Inc., 237 F.R.D. 428, 432 (D.Nev.2006). With the exception of the statute of limitations (as discussed below) making, in part, the information sought by the subpoena irrelevant, the Defendant has not stated specific reasons why the subpoenaed material is irrelevant.

Plaintiff has alleged that Defendant misappropriated hundreds of thousands of dollars from the Mother's accounts. At the 341 examination Debtor testified that she "couldn't recall" if she deposited $5,000.00 from her Mother's account into her account in December 2011. [Doc. 18-4]. Defendant further testified that in 2009 she transferred $36,000.00 from Mother's account to her account. [Doc.18-5]. The Plaintiff's Affidavit attached to his Response states that in Plaintiff's opinion a review of his Mother's checking account at Liberty National Bank for the period of 2004-2014 indicates that $155,285.98 of Mother's funds was misappropriated by Defendant. The Defendant's bank records are clearly relevant to the Plaintiff's investigation of the possible misappropriation of funds from her Mother's account. If Defendant did misappropriate funds, it is not unreasonable to hypothesize that she may have deposited those funds in her account (indeed, Defendant has admitted such deposits). "Once a person's connection to apparently illicit conduct has been shown, it is relevant to know whether that person's bank account contains evidence of such conduct." Lynch v. U.S. Department of Housing and Urban Development, 2009 WL 4827049 (D.Kan.2009). In sum, the bank records are clearly relevant, or at the very least could lead to relevant evidence.

The one basis of relevancy that the Defendant does articulate is that the subpoena seeks records going back eight years prior to the time that the Plaintiff was appointed guardian of the Mother's estate, covering the time period 2006-July 2014. Defendant asserts that "[e]ven making the tenuous assumption that the claims made by (the Plaintiff) are valid claims ... the statute of limitations for such claims is at best three years". [Doc. 16, pg.2]. Thus, argues Defendant, any documents sought before 2011 are irrelevant. Defendant has also raised the statute of limitations as an affirmative defense.

This is an action sounding in the nature of fraud, and "`discovery' in respect to statutes of limitations for fraud has long been understood to include discoveries a reasonably diligent plaintiff would make". Merck & Co. v. Reynolds 559 U.S. 633, 130 S.Ct. 1784, 176 L.Ed.2d 582 (2010); Holmberg v. Armbrecht, 327 U.S. 392, 397, 66 S.Ct. 582, 90 L.Ed. 743 (1946) ("Where a plaintiff has been injured by fraud and remains in ignorance of it without any fault or want of diligence or care on his part, the bar of the statute does not begin to run until the fraud is discovered...".); Woods v. Prestwick House, Inc., 2011 OK 9, 247 P.3d 1183; Samuel Roberts Noble Foundation, Inc. v. Vick, 1992 OK 140, 840 P.2d 619. The "discovery rule" is also applicable to breaches of fiduciary duty. Smith v. Baptist Foundation of Oklahoma, 2002 OK 57 ¶¶ 7-8, 50 P.3d 1132. The issue of when the Mother discovered or should have discovered any alleged misappropriation of fraud presents a question for the trier of fact. Barrington v. Hembree, 193 Okla. 340, 143 P.2d 614, 616 (1943) ("[T]he question of whether an action is barred by the statute limitations in any particular case is one of fact where the facts are in dispute."). Not knowing when the Defendant's alleged misdeeds should have been discovered, this Court cannot say at this time when the applicable statute limitations began to run or expired.

For statute of limitations purposes, perhaps more important than the potential application of the "discovery rule" is Mother's medical condition. Mother's incapacity due to dementia was apparently diagnosed as early as December 2005. [Affidavit of Dr. Pamela Barry-Dugrid, Doc. 18-3]. Arguably, from at least that time forward the statute of limitations on Mother's right to bring an action against Defendant would have been tolled by virtue of her incapacity. Defendant points to the three year applicable statute of limitations to actions upon a contract express or implied not in writing pursuant to 12 O.S. 95(A)(2). Defendant, however, fails to take notice of 12 O.S. § 96 relating to the statute of limitations applicable to "persons under disability" which provides, in pertinent part:

In Freeman v. Alex Brown & Sons, Inc., 73 F.3d 279, 282 (10th Cir.1996), the Tenth Circuit interpreted 12 O.S. § 96 as follows: Of particular importance to our disposition of this case is the fact that the tolling statute preserves a legally-disabled person's cause of action regardless of whether he is represented by a guardian who might otherwise bring the action within the normal limitation period. Accordingly, the Oklahoma Supreme Court held in Ischomer v. Fryer that not only may a guardian bring an action on behalf of his ward during the entire period of the ward's disability, ... but the ward may also bring the action after the disability is removed. (quote from Ischomer v. Fryer, 105 Okla. 30, 231 P. 298, 299 (1924) omitted.

In the present case, Mother's disability was not "removed" with the appointment of the Plaintiff as her guardian. This is consistent with the general rule that the appointment of a guardian for a mentally incompetent person does not have the effect of starting the running of the period of limitation tolled by virtue of the disability of mental incompetency. Mason v. Ford Motor Co., 755 F.2d 120, 121 (8th Cir.1985); O'Brien v. Massachusetts Bay Transportation Authority, 405 Mass. 439, 541 N.E.2d 334, 337 (1989) ("[I]t is plain that the disabilities to which the Legislature is referring are the disabilities of minority or mental incapacity themselves, not the disability to bring suit".) "Unlike some other states, the Oklahoma tolling provisions does not contain language that triggers the statute of limitations on an incapacitated person when a legal representative is appointed for that individual." Desert State Life Management Servs. v. Association of Retarded Citizens of Albuquerque, 939 F.Supp. 835, n. 3 (D.N M.1996) (citing Freeman);6 Walker v. Pacific Basin Trading Co., 536 F.2d 344, 347 (10th Cir.1976). Under Oklahoma law, the Plaintiff bears the burden of proof showing the Mother's disability for purposes of the tolling of the statute of limitations. Gilyard v. Gibson, 612 Fed.Appx. 486, 487-88 (10th Cir.2015). Subject to the evidence developed at trial as to Mother's mental condition, the statute of limitations against Defendant for any wrongdoing may well have been tolled from 2005-2006 to the present time. The subpoena seeks bank records from 2006 to 2014. The Court does not find that the time period covered by such requested documents is either irrelevant or unreasonable. Accordingly,

IT IS ORDERED that the Defendant's Amended Motion to Quash [Doc 17] is Denied.