October 4, 2000 A.D.

Mr. J. Brian Ferrel

Senior Division Counsel

for FOIA and PA Matters

U.S. Department of Justice

Tax Division

Washington 20533

DISTRICT OF COLUMBIA, USA

Subjects: FOIAPA/TAX #7290 & #7301

Dear Mr. Ferrel:

I regret to inform you that the Form 61 Appointment Affidavits which you recently mailed, for Messrs. Gregory S. Gordon, Ronald A. Cimino, and Thomas S. DiLeonardo, are unsatisfactory because they are not certified. See 28 U.S.C. 1746.

In My original FOIA requests, I specifically requested certified copies of the corresponding originals, because we intend to use the certified copies as evidence admissible in federal courts. We have often observed that uncertified documents are generally inadmissible as evidence in federal courts.

Please comply with My original FOIA requests by certifying the Form 61 Appointment Affidavits for the above named gentlemen, and expedite delivery of same to My mailing location exactly as shown below.

Thank you very much for your assistance in this matter.

Sincerely yours,

/s/ Donald E. Wishart

Donald E. Wishart, D.M.D.

c/o 5150 Graves Avenue, Suite 12-C

San Jose 95129

CALIFORNIA, USA

attachments: copies of documents refused for cause

courtesy copies:

Gregory S. Gordon

Ronald A. Cimino

Thomas S. DiLeonardo