FREEDOM OF INFORMATION ACT REQUEST

September 18, 2007

Disclosure Officer

Disclosure Services

U.S. Department of the Treasury

1500 Pennsylvania Avenue, N.W.

Washington 20220

DISTRICT OF COLUMBIA, USA

Subject: Freedom of Information Act (“FOIA”) Request

Dear Disclosure Officer:

This is a request under the Freedom of Information Act. I request that a true and correct copy of the following document(s) be provided to Me, without delay:

1. LICENSE TO PRACTICE LAW authorizing Kelley A. Blaine legally to represent the Commissioner of Internal Revenue before the United States Tax Court as presently convened within the District of Columbia in ESA NW, Inc. v. Commissioner of Internal Revenue, Docket No. 8903-06L.

I request a waiver of all fees for this request.

Disclosure of the requested information to Me is in the public interest, because it is likely to contribute significantly to public understanding of the operations and activities of the federal government, and is not primarily in My commercial interest.

See also 5 U.S.C. 552(a)(4)(B).

If you are not the correct person to whom this FOIA request should be directed, please forward it without delay to the correct person(s).

Thank you for your consideration of this FOIA request.

Sincerely yours,

/s/ Paul Andrew Mitchell

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

Private Attorney General and Qualified Federal Witness

U.S. Mail care of:

Forwarding Agent

501 W. Broadway, Suite A-332

San Diego 92101

CALIFORNIA, USA

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