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

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

c/o 117 East Louisa Street

Seattle 98102-3203

WASHINGTON STATE, USA

Without Prejudice

United States Tax Court

ESA NW, Inc. ) Docket No. 8903-06L

)

Petitioner, ) See also:

v. ) U.S. Tax Court docket No. 4284-06L

) USDC/DC Criminal No. 05-0394 (RBW)

Commissioner of Internal Revenue,) USDC/DC Civil No. 98-1232 (CKK)

) USDC/DC Civil No. 98-1233 (CKK)

Respondent. ) USDC/OR [sealed] No. 10-MC-9178

) USDC/OR [sealed] No. P-11-0863

) USDC/UT [sealed] No. 2-11MC011

) USDC/UT Criminal No. 2:09-CR-286-TS

) USDC/UT Criminal No. 2:11-CR-714-DB

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

) RELATOR’S FOURTH

United States ) VERIFIED CRIMINAL COMPLAINT,

ex relatione ) ON INFORMATION:

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

) 5 U.S.C. 2903, 2906, 3331;

Interpleader. ) 18 U.S.C. 2, 4, 241, 242, 371, 505,

) 912, 1001, 1017, 1341, 1503, 1506,

) 1512, 1513, 1951, 1962, and 1964;

) 28 U.S.C. 453, 951, 1746(1); and,

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

COMES NOW the United States (“Interpleader”) ex relatione Paul Andrew Mitchell, B.A., M.S., Citizen of ONE OF the United States of America, Private Attorney General, Criminal Investigator and Federal Witness (hereinafter “Relator”) to provide formal Notice to all interested Parties, and to demand mandatory judicial notice by this Court, of this RELATOR’S FOURTH VERIFIED CRIMINAL COMPLAINT, ON INFORMATION formally charging the following named individuals with the corresponding criminal violations enumerated infra.

Relator hereby formally charges:

Dale A. Kimball with:

(1) commission of a misdemeanor by willfully subjecting litigants, and other damaged People not named herein, to the deprivation of their fundamental Rights to due process of law, to equal protection of the law, to petition the Government for a redress of grievances, and to judicial officers who are bound by Oath or Affirmation to support the Constitution for the United States of America, as required by Article VI, Section 3 in said Constitution and by the Federal statute at 5 U.S.C. 3331, all under color of laws, statutes, ordinances, regulations or customs, in violation of the Federal criminal statute at 18 U.S.C. 242 (one or more counts);

(2) commission of a felony by conspiring with one or more of the others charged herein to injure, oppress, threaten or intimidate litigants, and other damaged People not named herein, in the free exercise and full enjoyment of their fundamental Rights to due process of law, to equal protection of the law, to petition the Government for a redress of grievances, and to judicial officers who are bound by Oath or Affirmation to support the Constitution for the United States of America, as required by Article VI, Section 3 in said Constitution and by the Federal statute at 5 U.S.C. 3331, and because of their having so exercised and attempted to exercise the same Rights, in violation of the Federal criminal statute at 18 U.S.C. 241 (one or more counts);

(3) commission of multiple felonies by actively conspiring with one or more of the others charged herein to commit multiple offenses against the United States and to defraud the United States, and with malice aforethought deliberately to effect the object of said conspiracy, in violation of the Federal criminal statute at 18 U.S.C. 371 (one or more counts);

(4) commission of a felony by falsely assuming or pretending to be, and by aiding and abetting others charged herein with falsely assuming or pretending to be an Officer of the United States District Court for the District of Utah, acting as such under authority of the United States but without the requisite credentials, in violations of the Federal statutes at 5 U.S.C. 2903, 2906 and 3331, 28 U.S.C. 453 and 951 and of the Federal criminal statutes at 18 U.S.C. 2 and 912 (one or more counts);

(5) commission of multiple felonies against the litigants, and other damaged People not named herein, by making false, fictitious and fraudulent statements and representations in connection with matters within the jurisdiction of the Judicial Branch of the United States, in multiple violations of the Federal criminal statute at 18 U.S.C. 1001 (one or more counts);

[please continue next page]

(6) commission of multiple felonies, during the ten (10) years commencing February 10, 2002 A.D., by placing in a post office, or in an authorized depository for mail, matter to be sent and delivered by the Postal Service, for the purposes of executing a scheme or artifice to defraud and of obtaining money by means of false and fraudulent pretenses, representations or promises, after having devised or intended to devise said scheme or artifice to defraud and to obtain money by means of false and fraudulent pretenses, representations or promises, in violation of the Federal criminal statute at 18 U.S.C. 1341 (one or more counts);

(7) commission of a felony, during the ten (10) years commencing February 10, 2002 A.D., by corruptly influencing, obstructing or impeding, and by corruptly endeavoring to influence, obstruct or impede, the due administration of justice, in violation of the Federal criminal statute at 18 U.S.C. 1503 (one or more counts);

(8) commission of a felony, during the ten (10) years commencing February 10, 2002 A.D., by knowingly using intimidation and engaging in misleading conduct toward another person with intent to influence, delay or prevent the testimony of a person in an official proceeding, by causing or inducing a person to withhold testimony or withhold a record, document or other object from an official proceeding, and by hindering, delaying or preventing the communication of information relating to the commission or possible commission of a Federal offense to a law enforcement officer or judge of the United States, in violation of the Federal criminal statute at 18 U.S.C. 1512 (one or more counts);

(9) commission of a felony, during the ten (10) years commencing February 10, 2002 A.D., by knowingly engaging in conduct and thereby damaging the tangible property of another person, and by threatening to do so, with intent to retaliate against that person for his attendance as a witness and party at an official proceeding, for testimony given and records, documents and other objects produced by a witness in an official proceeding, and for information relating to the commission or possible commission of a Federal offense, in violation of the Federal criminal statute at 18 U.S.C. 1513 (one or more counts);

(10) commission of a felony during the ten (10) years commencing February 10, 2002 A.D., by attempting and conspiring to obstruct, delay and affect commerce and the movement of articles and commodities in commerce by means of extortion, specifically by obtaining property from litigants and other damaged People not named herein with their consent induced by wrongful use of actual or threatened force, violence or fear, and under color of official right, in violation of the Federal criminal statute at 18 U.S.C. 1951(a) (one or more counts);

[please continue next page]

(11) commission of a felony by forging the signature of an officer of a court of the United States, by knowingly concurring in the use of such forged and counterfeit signatures for the purposes of authenticating proceedings and documents, and by tendering in evidence such proceedings and documents with false and counterfeit signatures of any such officer, knowing such signatures to be false and counterfeit, in violation of the Federal criminal statute at 18 U.S.C. 505 (one or more counts); and,

(12) commission of a felony by conspiring to engage in a pattern of racketeering activity, including but not limited to perpetrating a property conversion racket and a protection racket against the joint and several estates of the litigants and other damaged People not named herein, and as a direct result of committing two or more of the predicate acts itemized supra and in the Federal criminal statute at 18 U.S.C. 1961 during the ten (10) years commencing February 10, 2002 A.D., in violation of the Federal criminal statute at 18 U.S.C. 1962(d) (one or more counts).

Brian T. Stewart with:

[please continue next page]

Clark Waddoups with:

[please continue next page]

D. Mark Jones with:

(1) commission of a misdemeanor by willfully subjecting litigants, and other damaged People not named herein, to the deprivation of their fundamental Rights to due process of law, to equal protection of the law, to petition the Government for a redress of grievances, and to judicial officers who are bound by Oath or Affirmation to support the Constitution for the United States of America, as required by Article VI, Section 3 in said Constitution and by the Federal statutes at 5 U.S.C. 3331 and 28 U.S.C. 951, all under color of laws, statutes, ordinances, regulations or customs, in violation of the Federal criminal statute at 18 U.S.C. 242 (one or more counts);

(2) commission of a felony by conspiring with one or more of the others charged herein to injure, oppress, threaten or intimidate litigants, and other damaged People not named herein, in the free exercise and full enjoyment of their fundamental Rights to due process of law, to equal protection of the law, to petition the Government for a redress of grievances, and to judicial officers who are bound by Oath or Affirmation to support the Constitution for the United States of America, as required by Article VI, Section 3 in said Constitution and by the Federal statutes at 5 U.S.C. 3331 and 28 U.S.C. 951, and because of their having so exercised and attempted to exercise the same Rights, in violation of the Federal criminal statute at 18 U.S.C. 241 (one or more counts);

(4) commission of a felony by falsely assuming or pretending to be an Officer of a Court of the United States, acting as such under authority of the United States but without any of the requisite credentials, in violations of the Federal statutes at 5 U.S.C. 3331 and 28 U.S.C. 951 and of the Federal criminal statute at 18 U.S.C. 912 (one or more counts);

(5) commission of multiple felonies against litigants, and other damaged People not named herein, by making false, fictitious and fraudulent statements and representations in connection with matters within the jurisdiction of the Judicial Branch of the United States, in multiple violations of the Federal criminal statute at 18 U.S.C. 1001 (one or more counts);

[please continue next page]

(10) commission of a felony, during the ten (10) years commencing February 10, 2002 A.D., by attempting and conspiring to obstruct, delay and affect commerce and the movement of articles and commodities in commerce by means of extortion, specifically by obtaining property from litigants, and other damaged People not named herein, with their consent induced by wrongful use of actual or threatened force, violence or fear, and under color of official right, in violation of the Federal criminal statute at 18 U.S.C. 1951(a) (one or more counts);

[please continue next page]

(11) commission of a felony by conspiring to engage in a pattern of racketeering activity, including but not limited to perpetrating a property conversion racket and a protection racket against the joint and several estates of litigants, and other damaged People not named herein, and as a direct result of committing two or more of the predicate acts itemized supra and in the Federal criminal statute at 18 U.S.C. 1961 during the ten (10) years commencing February 10, 2002 A.D., in violation of the Federal criminal statute at 18 U.S.C. 1962(d) (one or more counts); and,

(12) commission of a felony by fraudulently or wrongfully affixing or impressing the seal of a department or agency of the United States to or upon certificates, instruments, commissions, documents, or papers, and with knowledge of their fraudulent character, with wrongful or fraudulent intent, using, buying, procuring, selling, or transferring to another such certificates, instruments, commissions, documents, or papers, to which or upon which said seal has been so fraudulently affixed or impressed, in violation of 18 U.S.C. 1017 (one or more counts).

Teri Sparrow with:

(1) commission of a misdemeanor by willfully subjecting litigants, and other damaged People not named herein, to the deprivation of their fundamental Rights to due process of law, to equal protection of the law, to petition the Government for a redress of grievances, and to judicial officers who are bound by Oath or Affirmation to support the Constitution for the United States of America, as required by Article VI, Section 3 in said Constitution and by the Federal statutes at 5 U.S.C. 3331 and 28 U.S.C. 951, all under color of laws, statutes, ordinances, regulations or customs, in violation of the Federal criminal statute at 18 U.S.C. 242 (one or more counts);

(2) commission of a felony by conspiring with one or more of the others charged herein to injure, oppress, threaten or intimidate litigants, and other damaged People not named herein, in the free exercise and full enjoyment of their fundamental Rights to due process of law, to equal protection of the law, to petition the Government for a redress of grievances, and to judicial officers who are bound by Oath or Affirmation to support the Constitution for the United States of America, as required by Article VI, Section 3 in said Constitution and by the Federal statutes at 5 U.S.C. 3331 and 28 U.S.C. 951, and because of their having so exercised and attempted to exercise the same Rights, in violation of the Federal criminal statute at 18 U.S.C. 241 (one or more counts);

[please continue next page]

Louise S. York with:

(1) commission of a misdemeanor by willfully subjecting litigants, and other damaged People not named herein, to the deprivation of their fundamental Rights to due process of law, to equal protection of the law, to petition the Government for a redress of grievances, and to judicial officers who are bound by Oath or Affirmation to support the Constitution for the United States of America, as required by Article VI, Section 3 in said Constitution and by the Federal statutes at 5 U.S.C. 3331 and 28 U.S.C. 951, all under color of laws, statutes, ordinances, regulations or customs, in violation of the Federal criminal statute at 18 U.S.C. 242 (one or more counts);

(2) commission of a felony by conspiring with one or more of the others charged herein to injure, oppress, threaten or intimidate litigants, and other damaged People not named herein, in the free exercise and full enjoyment of their fundamental Rights to due process of law, to equal protection of the law, to petition the Government for a redress of grievances, and to judicial officers who are bound by Oath or Affirmation to support the Constitution for the United States of America, as required by Article VI, Section 3 in said Constitution and by the Federal statutes at 5 U.S.C. 3331 and 28 U.S.C. 951, and because of their having so exercised and attempted to exercise the same Rights, in violation of the Federal criminal statute at 18 U.S.C. 241 (one or more counts);

[please continue next page]

Mary L. Moran with:

(1) commission of a misdemeanor by willfully subjecting litigants, and other damaged People not named herein, to the deprivation of their fundamental Rights to due process of law, to equal protection of the law, to petition the Government for a redress of grievances, and to judicial officers who are bound by Oath or Affirmation to support the Constitution for the United States of America, as required by Article VI, Section 3 in said Constitution and by the Federal statutes at 5 U.S.C. 3331 and 28 U.S.C. 951, all under color of laws, statutes, ordinances, regulations or customs, in violation of the Federal criminal statute at 18 U.S.C. 242 (one or more counts);

(2) commission of a felony by conspiring with one or more of the others charged herein to injure, oppress, threaten or intimidate litigants, and other damaged People not named herein, in the free exercise and full enjoyment of their fundamental Rights to due process of law, to equal protection of the law, to petition the Government for a redress of grievances, and to judicial officers who are bound by Oath or Affirmation to support the Constitution for the United States of America, as required by Article VI, Section 3 in said Constitution and by the Federal statutes at 5 U.S.C. 3331 and 28 U.S.C. 951, and because of their having so exercised and attempted to exercise the same Rights, in violation of the Federal criminal statute at 18 U.S.C. 241 (one or more counts);

[please continue next page]

NOTICE OF QUI TAM COMPLAINT: 31 U.S.C. 3729 et seq.

Interpleader hereby notifies all authorized personnel employed by the U.S. Department of Justice (“DOJ”) and by the U.S. District Court for the District of Columbia (“USDC/DC”), that the instant RELATOR’S FOURTH VERIFIED CRIMINAL COMPLAINT, ON INFORMATION is also intended to satisfy the requirement as stated in the Federal Civil False Claims Act enacted into positive law at 31 U.S.C. 3729 et seq., and in that Act’s implementing Regulations, for written disclosure of substantially all material evidence and information which Relator currently possesses.

To that end, the following evidentiary document(s) are attached hereto and incorporated by reference as if set forth fully here:

(1) VERIFIED CRIMINAL COMPLAINT, ON INFORMATION, as lodged in the U.S. District Court, District of Utah, Central Division, No. 2-11MC011 [sealed], executed and served on January 25, 2011 A.D. (“USDC/UT”)

Supplemental evidence can be provided promptly in reply to courteous request(s) from DOJ, from duly convened Federal Grand Juries, and/or from other duly authorized criminal investigator(s).

NOTICE OF DEFAULT AND ACTIVATION OF LEGAL ESTOPPEL

Interpleader hereby now provides formal notice to all interested personnel that all FOIA Requests, NOTICEs AND DEMANDs FOR EXHIBITION OF MISSING CREDENTIALS, FOR PRODUCTION OF DOCUMENTS, and FOR EXHIBITION OF WRITTEN OATHs itemized supra, are now IN DEFAULT (see Item (1) above), thereby activating estoppel pursuant to Carmine v. Bowen, 64 A. 932 (1906) (silence activates estoppel under such circumstances).

The silence of each recipient also constitutes fraud pursuant to U.S. v. Tweel, 550 F.2d 297, 299, headnote 2 (1977) (silence can only be equated with fraud where there is a legal or moral duty to speak, or where an inquiry left unanswered would be intentionally misleading).

INCORPORATION OF EVIDENCE

Interpleader now incorporates by reference all attached documents, and the entire contents of the U.S. Tax Court’s dockets itemized above, and the entire contents of the U.S. District Courts’ several dockets itemized above (Page 1 of 27), as if all such contents were set forth fully here, with particular emphasis on all documentary evidence acquired and assembled to date by Relator, thus implicating each of the above named individuals with all criminal violations enumerated above.

RESERVATION OF RIGHTS Re: OPM SF-61 APPOINTMENT AFFIDAVITS

Interpleader hereby expressly reserves the legal right to challenge any credential(s) administered pursuant to 5 U.S.C. 2903 but by any person lacking one or more of the four (4) required credentials, and any credential(s) violating 44 U.S.C. 3501 et seq.: OMB control #s.

AFFIDAVIT OF PROBABLE CAUSE

Relator now testifies that all of the evidentiary documents thus incorporated supra do constitute probable cause formally to charge the above named individuals with the corresponding criminal violations enumerated supra.

(See 18 U.S.C. §§ 1504 and 3332, and In Re Grand Jury Application, 617 F.Supp. 199 (USDC/SDNY 1985): § 3332(a) creates a right in every person to have information known by them concerning organized crime to be presented to grand jury.)

Relator further testifies that not one of the missing or defective credentials has been produced or repaired for any of the seven (7) personnel formally charged above, whether in response to lawful FOIA Requests, or in response to reasonable investigative DEMANDs served via U.S. Mail or otherwise e.g. via electronic mail.

(See custodians at 5 U.S.C. §§ 2902(c) (“DOJ”), 2906 (“court”).)

VERIFICATION

I, Paul Andrew Mitchell, Sui Juris, hereby verify, under penalty of perjury, under the laws of the United States of America, without the “United States” (Federal Government), that the above statement of facts and laws is true and correct, according to the best of My current information, knowledge, and belief, so help me God, pursuant to 28 U.S.C. 1746(1). See Supremacy Clause (Constitution, Laws and Treaties are all the supreme Law of the Land).

Dated: February 10, 2012 A.D.

Signed: /s/ Paul Andrew Mitchell

______________________________________________________________

Printed: Paul Andrew Mitchell, Private Attorney General, 18 U.S.C. 1964

PROOF OF SERVICE

I, Paul Andrew Mitchell, Sui Juris, hereby certify, under penalty of perjury, under the laws of the United States of America, without the “United States” (Federal Government), that I am at least 18 years of age, a Citizen of ONE OF the United States of America, and that I personally served the following document(s):

RELATOR’S FOURTH VERIFIED CRIMINAL COMPLAINT, ON INFORMATION:

FREV Rule 201(d);

5 U.S.C. §§ 2903, 2906, 3331;

18 U.S.C. §§ 2, 4, 241, 242, 371, 505, 912, 1001, 1017,

1341, 1503, 1506, 1512, 1513, 1951, 1962, and 1964;

28 U.S.C. 453, 951, 1746(1); and,

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

by placing one true and correct copy of said document(s) in first class United States Mail, with postage prepaid and properly addressed to the following:

U.S. Department of Justice (3x)

Criminal Division

950 Pennsylvania Avenue, N.W.

Washington 20530-0001

DISTRICT OF COLUMBIA, USA

Office of Clerk of Court (under seal) (3x)

United States District Court

333 Constitution Avenue, N.W.

Washington 20001

DISTRICT OF COLUMBIA, USA

Confidential Courtesy Copies:

Stephen D. Murphy (1x) Kenneth J. Neilson (1x)

Patricia R. Murphy c/o 33 North 500 East

358 South 700 East, #B-137 St. George 84770

Salt Lake City 84102 UTAH, USA

UTAH, USA

Dated: February 10, 2012 A.D.

Signed: /s/ Paul Andrew Mitchell

______________________________________________________________

Printed: Paul Andrew Mitchell, Private Attorney General, 18 U.S.C. 1964

Attachment (1):

VERIFIED CRIMINAL COMPLAINT, ON INFORMATION

as lodged in the U.S. District Court,

District of Utah, Central Division (“USDC/UT”),

Docket No. 2-11MC011 [sealed],

executed and served on January 25, 2011 A.D.

(cf. “Mary L. Moran”)