United States of America,

Similar documents
United States of America,

Motion to Dismiss Indictment

Case 2:08-cr GER-DAS Document 36 Filed 05/13/2009 Page 1 of 12 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

Case 2:08-cr GER-DAS Document 21 Filed 01/28/2009 Page 1 of 12 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION. Plaintiffs, Case 2:10-cv v. HON.

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

U.S. District Court Eastern District of Michigan (Detroit) CRIMINAL DOCKET FOR CASE #: 2:94 cr GER 2

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF FLORIDA TALLAHASSEE DIVISION UNITED STATES OF AMERICA, ) CRIMINAL ACTION NO.

Case: 1:10-cr SL Doc #: 898 Filed: 06/04/12 1 of 5. PageID #: 18606

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

Case 1:19-cr ABJ Document 70 Filed 04/12/19 Page 1 of 6 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

UNITED STATES DISTRICT COURT WESTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT

IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF PENNSYLVANIA

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF NORTH CAROLINA WESTERN DIVISION. Case No. 5:07-CV-231

UNITED STATES DISTRICT COURT WESTERN DISTRICT OF KENTUCKY AT PADUCAH (Filed Electronically) CRIMINAL ACTION NO. 5:06CR-19-R UNITED STATES OF AMERICA,

IN THE UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT APPELLANT S MOTION FOR RELEASE PENDING APPEAL

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF PENNSYLVANIA

Case 1:19-cr ABJ Document 31 Filed 02/13/19 Page 1 of 6 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

2:14-cv LPZ-RSW Doc # 21 Filed 05/08/14 Pg 1 of 10 Pg ID 235 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

MOTION FOR RELEASE PENDING HABEAS CORPUS PROCEEDING AND BRIEF IN SUPPORT

MOTION FOR CONDITIONAL BOND

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEBRASKA

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION. v. HON. NANCY G. EDMUNDS

Case 1:19-cr ABJ Document 27 Filed 02/08/19 Page 1 of 9 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF MISSOURI WESTERN DIVISION

2:09-cv GER-PJK Doc # 58 Filed 10/18/12 Pg 1 of 13 Pg ID 1145 IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF MICHIGAN

Cause No. EX PARTE IN THE COURT COURT DESIGNATION *** COUNTY, TEXAS PETITION FOR EXPUNCTION OF CRIMINAL RECORDS

Case 3:08-cr GPM-CJP Document 41 Filed 10/20/08 Page 1 of 7 Page ID #136

Case 1:18-cr Document 16 Filed 02/27/18 Page 1 of 3 PageID# 150 IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF VIRGINIA

CIVIL ACTION. Defendant Jeff Carter, by and through his counsel Law Offices of Walter M. Luers, by

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN

Case 1:14-cv GJQ Doc #34 Filed 04/16/15 Page 1 of 10 Page ID#352 UNITED STATES DISTRICT COURT WESTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF PENNSYLVANIA

FEES FOR FILING A PETITION TO SEAL/EXPUNGE $1.35 FEE TO PURCHASE A SEAL/EXPUNGE PACKET

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION. No. 13-CR Hon. Gerald E. Rosen Magistrate Judge Mona K.

APPELLATE BRIEF IN SUPPORT OF POST-CONVICTION RELIEF

Case 1:18-cr TSE Document 223 Filed 08/10/18 Page 1 of 5 PageID# 4200

IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF TEXAS HOUSTON DIVISION ORIGINAL COMPLAINT

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF MICHIGAN ) ) ) ) ) ) ) ) ) ) )

IN THE CIRCUIT COURT OF LEE COUNTY, ALABAMA. STATE OF ALABAMA, ) ) vs. ) Case No. CC ) FELIX BARRY MOORE, ) Defendant. ) MOTION TO DISMISS

Case 3:15-cr BAS Document 166 Filed 03/02/17 PageID.752 Page 1 of 8

IN THE UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF TEXAS DALLAS DIVISION. v. CIVIL ACTION NO.: Defendants. JURY TRIAL DEMANDED

IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF VIRGINIA. Alexandria Division

UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF FLORIDA JACKSONVILLE DIVISION UNITED STATES PROPOSED VOIR DIRE EXAMINATION QUESTIONS

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF TEXAS DALLAS DIVISION UNITED STATES OF AMERICA,

UNITED STATES DISTRICT COURT WESTERN DISTRICT OF MICHIGAN

KENNETH VERCAMMEN & ASSOCIATES, PC 2053 Woodbridge Ave. Edison, NJ Attorney for Defendant d1

2:12-cv PDB-PJK Doc # 40 Filed 10/22/12 Pg 1 of 11 Pg ID 1514 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

AFFIRMATION. Sample. 1. I am a member of the law firm,, attorneys for the accused herein. I make this affirmation in support of the within motion.

IN THE CIRCUIT COURT OF DEKALB COUNTY, ALABAMA STATE OF ALABAMA, ) ) ) VS. ) CASE NO. CC ) ) LOWELL RAY BARRON, ) ) ) DEFENDANT.

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION DEBTOR S SIXTY-THIRD OMNIBUS OBJECTION TO CERTAIN CLAIMS

2:12-cv DPH-MJH Doc # 63 Filed 05/30/13 Pg 1 of 6 Pg ID 1692 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

(4) Filing Fee: Payment of a $ 5.00 filing is required at the time of filing.

IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF PENNSYLVANIA

UNITED STATES DISTRICT COURT FOR THE CENTRAL DISTRICT OF CALIFORNIA

2:10-cr NGE-MKM Doc # 295 Filed 03/25/13 Pg 1 of 7 Pg ID 4602 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF PUERTO RICO

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ILLINOIS, WESTERN DIVISION

Case 2:10-cr MHT-WC Document 1814 Filed 09/16/11 Page 1 of 13

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF FLORIDA TALLAHASSEE DIVISION

IN THE UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF PENNSYLVANIA

Case Doc 19 Filed 06/01/16 Entered 06/01/16 14:19:45 Desc Main Document Page 1 of 13 UNITED STATES BANKRUPTCY COURT DISTRICT OF MASSACHUSETTS

STATE OF MICHIGAN IN THE COURT OF APPEALS

Case 1:17-cv TSC Document 13 Filed 09/08/17 Page 1 of 5 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

Case 1:14-cr JB Document 51 Filed 09/09/14 Page 1 of 6 IN THE DISTRICT COURT OF THE UNITED STATES FOR THE DISTRICT OF NEW MEXICO

UNITED STATES DISTRICT COURT FOR THE MIDDLE DISTRICT OF PENNSYLVANIA Harrisburg Division --ELECTRONICALLY FILED--

Case 2:10-cr MHT-WC Document 1907 Filed 10/14/11 Page 1 of 6

Case 3:09-cr GHD-SAA Document 49 Filed 04/09/2009 Page 1 of 6 UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF MISSISSIPPI

NO CR IN THE COURT OF APPEALS 5TH JUDICIAL DISTRICT DALLAS, TEXAS. JOSEPH MICHAEL DEMERS, Appellant. THE STATE OF TEXAS, Appellee

Case 1:10-cr RDB Document 50 Filed 02/25/11 Page 1 of 7 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND

Case 1:17-cr ABJ Document 21 Filed 11/02/17 Page 1 of 7 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

UNITED STATES DISTRICT COURT NORTHERN DISTRICT OF OKLAHOMA

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF MISSOURI WESTERN DIVISION

Case 2:10-cv GCS-RSW Document 1 Filed 03/23/2010 Page 1 of 14 IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF MICHIGAN

IN THE SUPREME COURT OF THE STATE OF MISSISSIPPI 2008-CP STEVEN EASON APPELLANT. On Appeal From the Circuit Court of Greene County, Mississippi

Case 1:17-cv RC Document 8 Filed 09/25/17 Page 1 of 7 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

Case 1:05-cr RBW Document 387 Filed 07/09/2007 Page 1 of 10 THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

Case 3:18-cr MMH-JRK Document 59 Filed 10/17/18 Page 1 of 5 PageID 149

Sealing & Expunging Records

IN THE UNITED STATES CIRCUIT COURT OF APPEALS FOR THE SIXTH CIRCUIT. UNITED STATES OF AMERICA : : v. : Docket No : DOREEN HENDRICKSON :

IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLORADO Judge Edward W. Nottingham

Case: 2:13-cr MHW-TPK Doc #: 56 Filed: 08/28/14 Page: 1 of 7 PAGEID #: 368

PETITION FOR REHEARING

Case 3:09-cr JAJ-TJS Document 17 Filed 11/25/2009 Page 1 of 7 IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF IOWA

Case 6:13-cr JAJ-KRS Document 245 Filed 05/30/14 Page 1 of 17 PageID 1085 UNITED STATES DISTRICT COURT MIDDLE DISTRICT OF FLORIDA

Case 8:18-cr TDC Document 35 Filed 10/23/18 Page 1 of 14 IN THE UNITED STATES DISTRICT COURT FOR THE DISTRICT OF MARYLAND

Case 1:13-cv Doc #1 Filed 02/28/13 Page 1 of 5 Page ID#1 UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION

Case 1:05-cv TLL-CEB Document 133 Filed 11/03/2008 Page 1 of 7 UNITED STATES DISTRICT COURT EASTERN DISTRICT OF MICHIGAN NORTHERN DIVISION

Case 1:15-mc ESH Document 17 Filed 05/18/15 Page 1 of 10 UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA

UNITED STATES BANKRUPTCY COURT EASTERN DISTRICT OF MICHIGAN SOUTHERN DIVISION. Chapter 9 Hon. Steven W. Rhodes

Case 1:12-cv GBL-JFA Document 17 Filed 09/10/12 Page 1 of 4 PageID# 185

APPENDIX A. FORM PETITION READ THESE INSTRUCTIONS CAREFULLY BEFORE PREPARING THE PETITION

IN THE COMMON PLEAS COURT OF MONTGOMERY COUNTY, OHIO CIVIL DIVISION. DAVID ESRATI : Case No CV Plaintiff, : Judge Richard Skelton

UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT SUMMARY ORDER

Transcription:

Case 2:08-cr-20585-GER-DAS Document 28 Filed 05/05/2009 Page 1 of 9 United States District Court For the Eastern District of Michigan Southern Division United States of America, v. Peter Hendrickson Plaintiff, Defendant. Criminal No.08-CR-20585 Judge Gerald E. Rosen Motion for Disclosure of Grand Jury Material Pursuant to Rule 6(e)(3)(E)(i) and (ii) Michael C. Leibson (P-24092) United States Attorneys Office Attorney for Plaintiff 211 W. Fort St. #2001 Detroit, Michigan Telephone: 313 226-9615 Ellen Dennis (P-24400) Law Office of Ellen Dennis Attorney for Defendant 101 S. Ann Arbor St., Ste. 203A Saline, Michigan 48176 Telephone: 734 944-5819 Mark F. Daly, MA Bar No. 640581 United States Department of Justice, Tax Division Attorney for Plaintiff P.O. Box 972 Washington, D.C. 20530 Telephone: 202 616-1786 Lyle D. Russell, Jr. (P-27039) Russell & Stoychoff, P.C. Attorney for Defendant 4468 W. Walton Blvd. Waterford, MI 48239 Telephone: 248 618-0300 Motion for Disclosure of Grand Jury Material Pursuant to Rule 6(e)(3)(E)(i) and (ii) Now comes Peter Hendrickson, Defendant herein, by and through his counsel, Ellen Dennis and Lyle D. Russell, Jr., and files this Motion for Disclosure of Grand Jury Material Pursuant to Rule 6(e)(3)(E)(i) and (ii). Defendant states as follows: 1. Concurrence with this motion was sought from Department of Justice Attorney Mark F. Daly by counsel for Defendant on April 21, 2009. Concurrence was denied by letter dated April 21, 2009. See attached letter.

Case 2:08-cr-20585-GER-DAS Document 28 Filed 05/05/2009 Page 2 of 9 2. Defendant is charged in ten counts as follows: (1) Counts One through Four charge that Defendant willfully filed a false IRS form 1040 for the calendar years 2000, 2002, 2003, 2004, in violation of 26 U.S.C. 7601(1). (2) Counts Five through Ten charge Defendant with willfully filing a false IRS form 4852 for calendar years 2000, 2002, 2003, 2004, 2005, 2006; in violation of 26 U.S.C. 7206(1). 3. Rule 6(e)(3)(E)(i) and (ii), Federal Rules of Criminal Procedure provide in pertinent part as follows: The court may authorize disclosure at a time, in a manner, and subject to any other conditions that it directs of a grand jury matter: (i) preliminarily to or in connection with a judicial proceeding; (ii) at the request of a defendant who shows that a ground may exist to dismiss the indictment because of a matter that occurred before the grand jury; 4. In a Motion to Dismiss Indictment for Violation of Rule 7 and Rule 12(b), Federal Rules of Criminal Procedure, and the Fifth and Sixth Amendments to the Constitution of the United States, filed contemporaneously with this Motion for Disclosure of Grand Jury Materials, the defendant argued that the indictment is insufficient for failure to allege each and every element of the crime charged and that it did not, therefore, appear that the Grand Jury had found probable cause as to each and every element of the crime charged. 5. In the Motion to Dismiss Indictment for Violation of Rule 7 and Rule 12(b), Federal Rules of Criminal Procedure, and the Fifth and Sixth Amendments to the Constitution of the United States, the defendant also argued that it did not appear that the Assistant United States Attorney had properly instructed the Grand Jury as to each and every element of the offense charged. 6. In the Motion to Dismiss Indictment, filed January 15, 2009, and still pending, the defendant argued that the indictment should be dismissed as a Fifth Amendment denial of due process 2

Case 2:08-cr-20585-GER-DAS Document 28 Filed 05/05/2009 Page 3 of 9 and as a violation of the First Amendment protections of free speech because it represents a selective and vindictive prosecution motivated by a desire on the part of the government to end the distribution of a book written by Defendant in 2003, entitled Cracking the Code The Fascinating Truth About Taxation in America, and because it represents an attempt to chill Defendant s right to contradict the statement made by the entity which has paid him money as to the character of that money, i.e. that it is wages as defined in the tax laws, or to express an honest disagreement with representatives of the United States as to his legal obligations under the tax laws of the United States. 7. Following the return of a true bill from the Grand Jury, on November 6, 2008, the United States moved to seal the indictment, claiming that the defendant was a flight risk and a danger to witnesses. Defendant was arrested at his home on November 12, 2008, and arraigned on November 12, 2008. On that date, the indictment was unsealed. The government did not seek to hold a detention hearing, and the defendant was given a personal recognizance bond. 8. The Grand Jury proceedings may contain evidence that will support the pending motions to dismiss the indictment, and there may be evidence that the Grand Jury was told, improperly and without basis, that the defendant was a flight risk and a danger to witnesses. 9. Having demonstrated that grounds may exist to dismiss the indictment, the defendant is entitled to disclosure of Grand Jury material under Rule 6(e)(3)(E)(i) and (ii), Federal Rules of Criminal procedure. 10. For these reasons, the defendant is entitled to disclosure of the following (1) Testimony of all witnesses; (2) Statements made to the Grand Jury by the Assistant United States Attorney presenting the case, including his/her instructions to the Grand Jury as to the elements of the 3

Case 2:08-cr-20585-GER-DAS Document 28 Filed 05/05/2009 Page 4 of 9 offense charged; (3) Any colloquy between the Assistant United States Attorney and members of the Grand Jury or between members of the Grand Jury and any witness, including any questions posed by members of the Grand jury and the answers given to the questions. Wherefore, Defendant asks that he be provided disclosure of Grand Jury material as follows: (1) Testimony of all witnesses; (2) Statements made to the Grand Jury by the Assistant United States Attorney presenting the case, including his/her instructions to the Grand Jury as to the elements of the offense charged; (3) Any colloquy between the Assistant United States Attorney and members of the Grand Jury or between members of the Grand Jury and any witness, including any questions posed by members of the Grand jury and the answers given to the questions. Respectfully submitted, /s/ellen Dennis (P-24400) Law Office of Ellen Dennis 101 S. Ann Arbor St., Ste. 203A Saline, Michigan 48176 734 944-5819 l_den1947@yahoo.com Dated: May 5, 2009 /s/lyle D. Russell, Jr. ((P-27039) Russell & Stoychoff, P.C. 4468 W. Walton Blvd. Waterford, MI 48239 Telephone: 248 618-0300 lylerussell@magnusoft.com 4

Case 2:08-cr-20585-GER-DAS Document 28 Filed 05/05/2009 Page 5 of 9 Cases: Index of Authorities United States v. Broyles, 37 F. 3d 1314 (8 th Cir. 1994)..................................................... 6 United States v. Moten, 582 F. 2d 654 (2d Cir. 1978)..................................................... 6 United States v. Naegele, 474 F. Supp. 2d 9 (D.D.C. 2007).................................................. 6 United States v. Puglia, 8 F. 3d 478 (7 th Cir. 1993)....................................................... 6 Constitutional Provisions: First Amendment to the United States Constitution.................................... 3 Fifth Amendment to the United States Constitution.................................... 2 Sixth Amendment to the United States Constitution................................... 2 Statutes: 26 U.S.C. 7206..............................................................2 Rules: Rule 6(e)(3)(E)(i), Federal Rules of Criminal Procedure............................. 1, 2 Rule 6(e)(3)(E)(ii), Federal Rules of Criminal Procedure............................1, 2, 6 Rule 7, Federal Rules of Criminal Procedure.........................................2 Rule 12 (b), Federal Rules of Criminal Procedure..................................... 2 Books: Hendrickson, Peter Eric, Cracking the Code The Fascinating Truth About Taxation in America.................... 3 5

Case 2:08-cr-20585-GER-DAS Document 28 Filed 05/05/2009 Page 6 of 9 Brief in Support of Motion for Disclosure of Grand Jury Material Pursuant to Rule 6(e)(3)(E)(i) and (ii) To obtain disclosure of grand jury materials under Rule 6(e)(3)(E)(ii), a defendant must demonstrate a particularized need for such materials. United States v. Moten, 582 F. 2d 654, 662 (2d Cir. 1978); United States v. Broyles, 37 F. 3d 1314, 1318 (8 th Cir. 1994); United States v. Puglia, 8 F. 3d 478, 480 (7 th Cir. 1993); United States v. Naegele, 474 F. Supp. 2d 9 (D.D.C. 2007). The decision is left to the sound discretion of the court. Broyles, supra, at 1314. The allegations set forth in the pending motions to dismiss indictment that the Grand Jury was not properly instructed as to the elements of the offense, that the Grand Jury failed to find probable cause as to all elements of the offense, that the indictment was insufficient because it did not allege every element of the offense, that the returning of a true bill violated the First and Fifth Amendments, that the Grand Jury may have been told, improperly and without basis, that the defendant was a flight risk and a danger to witnesses--- all as set out in the motion, do demonstrate a particularized need for the requested Grand Jury materials. Wherefore, Defendant asks that he be provided disclosure of Grand Jury material as follows: (1) Testimony of all witnesses; (2) Statements made to the Grand Jury by the Assistant United States Attorney presenting the case, including his/her instructions to the Grand Jury as to 6

Case 2:08-cr-20585-GER-DAS Document 28 Filed 05/05/2009 Page 7 of 9 the elements of the offense charged; (3) Any colloquy between the Assistant United States Attorney and members of the Grand Jury or between members of the Grand Jury and any witness, including any questions posed by members of the Grand jury and the answers given to the questions. Respectfully submitted, /s/ellen Dennis (P-24400) Law Office of Ellen Dennis 101 S. Ann Arbor St., Ste. 203A Saline, Michigan 48176 734 944-5819 l_den1947@yahoo.com Dated: May 5, 2009 /s/lyle D. Russell, Jr. ((P-27039) Russell & Stoychoff, P.C. 4468 W. Walton Blvd. Waterford, MI 48239 Telephone: 248 618-0300 lylerussell@magnusoft.com 7

Case 2:08-cr-20585-GER-DAS Document 28 Filed 05/05/2009 Page 8 of 9 Certificate of Service I hereby certify that on May 5, 2009, I electronically filed the foregoing paper with the Clerk of the Court using the ECF system which will send notification of such filing to the following: Michael C. Leibson Assistant U.S. Attorney 211 W. Fort St., Ste. 2001 Detroit, MI 48226 Michael.leibson@usdoj.gov and Mark F. Daly, MA Bar No. 640581 United States Department of Justice, Tax Division P.O. Box 972 Washington, D.C. 20530 mark.f.daly@usdoj.gov /s/ellen Dennis_(P-24400) Law Office of Ellen Dennis Attorney for Defendant Arlee 101 S. Ann Arbor St., Ste. 203A Saline, Michigan 48176 734 944-5819 l_den1947@yahoo.com /s/lyle D. Russell, Jr. ((P-27039) Russell & Stoychoff, P.C. 4468 W. Walton Blvd. Waterford, MI 48239 Telephone: 248 618-0300 lylerussell@magnusoft.com 8

Case 2:08-cr-20585-GER-DAS Document 28 Filed 05/05/2009 Page 9 of 9 9