Defendants’ Motion for Protective Order for the Defendants’ federal and state tax returns, Defendants’ financial information regarding their carpet cleaning business, Defendants’ personal financial information, is on for hearing. The Discovery Act requires parties to make a “reasonable” and “good faith” attempt to resolve the issues informally. Counsel are advised that their meet-and-confer efforts should go beyond merely sending a letter or emails stating their position. (See Townsend v. Superior Court (1998) 61 Cal.App.4th 1431, 143; Obregon v. Superior Court (1998) 67 Cal.App.4th 424, 428; Clement v. Alegre (2009) 177 Cal.App.4th 1277, 1294.) In Townsend, Justice Stone emphasized that the Discovery Act “requires that there be a serious effort at negotiation and informal resolution .” (61 Cal.App.4th at 1438.) There is no exception based on speculation that prospects for informal resolution may be bleak. (Id.) A “reasonable and good faith attempt at informal resolution entails someth