BONA FIDE OFFER IN COMPROMISE

AND BONA FIDE OFFER TO HOLD HARMLESS

TO: Regents of the University of California

Attention: Chancellor

Administration Building

University of California

Irvine 92717/tdc

CALIFORNIA STATE

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

Counselor at Law

DATE: October 21, 1997

SUBJECT: Unauthorized electronic copy of "The Federal Zone:

"Cracking the Code of Internal Revenue," 4th ed.

Dear Regents and Chancellor:

This is our bona fide offer in compromise, and bona fide offer to hold you, the University of California, and all of its officers harmless for the ongoing violation of the Common Law Copyright restrictions expressly and conspicuously published in the Preface of "The Federal Zone: Cracking the Code of Internal Revenue," fourth edition, provided that you make restitution to compensate for damages inflicted to date, by paying immediately the certain sum of five hundred thousand ($$500,000.00) lawful United States Dollars, tendered in multiple blank United States Postal Money Orders to the mailing location shown below, no later than 5:00 p.m. on Friday, October 31, 1997.

I am authorized to make this formal offer to you.

Thank you for your immediate consideration of this bona fide offer in compromise and bona fide offer to hold harmless.

Sincerely yours,

/s/ Paul Andrew Mitchell

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

Counselor at Law and federal witness

c/o 2509 N. Campbell Avenue, #1776

Tucson 85719/tdc

ARIZONA STATE (See USPS Publication #221.)

email: supremelaw@ibm.net (586/Eudora Pro 3.0.3(32):

preferred, to conserve all resources)

phone: (520) 320-1514 (private line:

please get permission to disclose)

fax machine: (520) 320-1256 (dedicated hard copy:

available 24-hours per day or night)

website: http://www.supremelaw.com