Paul Andrew Mitchell, B.A., M.S., Sui Juris

Private Attorney General, 18 U.S.C. 1964(a)

c/o Forwarding Agent

P.O. Box 14027

Spokane Valley 99214

WASHINGTON STATE, USA

All Rights Reserved

Without Prejudice

United States District Court

District of Columbia

ESA NW, Inc. ) Case No. _________________________

)

Petitioner, ) [UNDER SEAL PER QUI TAM PROCEDURE]

v. )

) U.S. Tax Court docket no. 8903-06L

Commissioner of Internal Revenue,)

)

Respondent. )

---------------------------------)

)

United States ) VERIFIED CRIMINAL COMPLAINT,

ex relatione ) ON INFORMATION:

Paul Andrew Mitchell, ) FREV Rule 201(d);

) 5 U.S.C. §§ 2906, 3331;

Interpleader. ) 18 U.S.C. §§ 241, 242, 371, 912,

) 1001, 1341, 1503, 1512, 1513,

) 1951, 1622 and 1962;

) 28 U.S.C. 1746(1); and,

_________________________________) 31 U.S.C. 3729 et seq. (Qui Tam).

Qui Tam Complaint

under

Federal Civil False Claims Act

(see Page 77 of 90 infra)

NOTICE:

This COMPLAINT must remain under seal

as required by mandatory procedures

imposed by 31 U.S.C. 3729 et seq.