In a previous article, the author discussed the legal foundation for resisting the disclosure of medical and mental health records, the nature of the right to confidentiality of medical and mental health records, the privileges against disclosure, how those privileges are lost, and the health care provider's liability for improper disclosure. In this article, the author offers a "nuts and bolts" approach to resisting the disclosure of mental health records for counsel representing health care practitioners and institutions involved in Medicaid audits and investigations.