STATE OF WEST VIRGINIA DAVE HARDY DEPARTMENT OF REVENUE STATE CAPITOL CABINET SECRETARY CHARLESTON, WEST VIRGINIA OFFICE OF THE SECRETARY May 2, 2019 Mr. McElhinny: I am in receipt of your April 25, 2019 Freedom of Information Act request in which you requested ?an opportunity to inspect or obtain copies of public records of any federal subpoenas received by the Department of Revenue or agencies under it since Jan. 1, [and] copies of any public documents that were provided by the state agency under the subpoena or subpoenas.? In response to your FOIA request, I have attached a copy of a subpoena which was delivered to the Department of Revenue on April 1 1, 2019. The Department has not provided any public documents in response to this subpoena. West Virginia Code 29B-1-3 provides that requests for public records must be directed to the custodian Of the requested records. The West Virginia Department of Revenue is the of?ce of the Secretary of Revenue, Dave Hardy. There are ten separate agencies that report to the Secretary of Revenue. Each of these ten agencies is managed by a commissioner or director, and each agency is the custodian of the public records relating to its conduct of the public?s business. See Code Therefore, I must deny your request for any subpoenas received by, or any public records produced in response thereto, by any of the ?agencies under? the Department of Revenue. You may serve these agencies with individual FOIA requests. This completes the Department of Revenue?s response to your FOIA request. Please be advised that the Department of Revenue reserves its rights to assert, as appropriate, any of the FOIA exemptions set forth in West Virginia Code as well as the deliberative process privilege, the attomey-client privilege, and any relevant common law privilege with respect to your FOIA request dated April 25, 2019, and any other FOIA request. With respect to your FOIA request, you are further advised that you have the right to institute proceedings for injunctive or declaratory relief in the Circuit Court of Kanawha County, West Virginia. Please let me know if you have any questions. Sincerely, . LESLIE DILLON Deputy General Counsel WEST WING - ROOM 300 - P.0. Box 963 - CHARLESTON WEST VIRGINIA 25324 - TELEPHONE 304-558-1017 - FACSIMILE 304-558-2324 RECEIVED A0 110 (Rev. 06/09) Subpoena to Testify Before a Grand Jury UNITED STATES DISTRICT COURT APR 112019 for the Southern District of West Virginia West Virginia Revenue SUBPOENA TO TESTIFY BEFORE A GRAND JURY Department Of To: West Virginia Department of Revenue AUTHORIZED RECORD CUSTODIAN YOU ARE COMMANDED to appear in this United States district court at the time, date, and place shown below to testify before the court?s grand jury. When you arrive, you must remain at the court until the judge or a court of?cer allows you to leave. ?Plgce: United States District Coo?rt Date and Time: 300 Virginia Street. East Room 2400 04/30/2019 9:30 am Charleston. WV 25301 You must also bring with you the following documents, electronically stored information, or objects (blank if not applicable): See attached. Pursuant to the provisions of 18 U.S.C. 1510(b) and 12 U.S.C. 3420(b)(1) you are not to disclose the existence or contents of the subpoena or information furnished to the grand jury in response to the subpoena. Date; 0/2019 9 3.71"" The name, address, e?mail, and telephone number of the United States attorney, or assistant United States attorney, who requests this subpoena, are: Simon Cataldo Sean Mulryne 1400 New York Ave, NW 12th Floor Washington, D.C. 20530 (202) 514-1412 A0 110 (Rev. 06f09) Subpoena to Testify Before Grand Jury [Page 2) PROOF OF SERVICE This subpoena for (name of individual or organization) West Virginia Department of Revenue was received by me on (dare) I served the subpoena by delivering a copy to the named person as follows: on (date) or I declare under penalty of perjury that this information is true. Date: Server ?5 signatwe Printed name and title Server ?3 address Additional information regarding attempted service, etc: T0: ATTACHMENT T0 GRAND JURY SUBPOENA RETURNABLE: April 30, 2019 West Virginia Department of Revenue ATTN: AUTHORIZED RECORD CUSTODIAN PRELIMINARY MATTERS If you have questions about speci?c items requested or about the request generally you are authorized to discuss this subpoena with Department of Justice Trial Attorney Simon Cataldo, at (202) 616-2464, or FBI Special Agent James Lafferty, at (304) 224-2432 Records: The term ?records? encompasses all recorded information in whatever form it exists, including, without limitation, paper documents, electronically stored information, photographs, and audio or video recordings. The term ?records? speci?cally includes, without limitation, e-mail messages, text messages (also known as SMS or MMS messages), messages sent or received by electronic instant messaging programs, and all other similar electronic messages. The term ?records? also speci?cally includes, Without limitation, all information stored on any computer, cellular telephone, tablet computer, or other electronic device capable of storing information. Records are requested in digital format, preferably native form. Otherwise, please provide PDF images. If digital format is unavailable, please provide hard copies of the requested records. Records should be produced in the condition in which they are stored by you, including all notes, attachments, marginalia, posted notes, etc. Records that are attached to responsive records or are incorporated by reference in responsive records should also be produced. All checks, money orders or other negotiable instruments should be c0pied front and back in order to obtain endorser and clearing information. If provided, please return responsive records with a completed waiver of grand jury appearance. If a document demanded by this subpoena is withheld under a claim of privilege, or is otherwise withheld, provide the following information regarding the record: (1) its date; (2) the name and title of its author(s); (3) the name and title of each person to whom it was addressed, distributed, and disclosed; (4) the number of pages; (5) an identi?cation of any attachments or appendices; a general description of its subject matter; (7) its present location and the name of its present custodian; the paragraph of this subpoena to which it is responsive; and (9) the nature of the claimed privilege or other reason the document is withheld. SCOPE AND SUBJECT OF RECORDS REQUEST Unless otherwise indicated, the relevant period for the records request is January 1, 2010, through December 31, 2016. Unless otherwise indicated, references to ?the companies? below refer to the companies listed on the attached exhibit (listing companies beginning with Coal Corporation? and ending with ?Wilcox Industries Inc?). The Settlement announced publicly on or about August 6, 2018, by James C. Justice II about his tax obligations or the tax obligations of any of the companies. Provide the following: a) b) d) Records of any lien ?led by the State of West Virginia or the West Virginia Department of Revenue, against any of the companies or against any assets or property of any of the companies, or against James C. Justice II or any of his assets or property. Any communications between any employee, agent, or representative of the West Virginia Department of Revenue and any of?cer, employee, agent, or representative of any of the companies about any taxes or other debt owed by James C. Justice II or any of the companies to the State of West Virginia or to any its political subdivisions a county, city, or town in West Virginia). Records of any tax obligation or other debt that was owed to the West Virginia Department of Revenue 01? to the State of West Virginia or to any of its political subdivisions a county, city, or town in West Virginia), by any of the companies. Records of any meeting involving any employee, agent, or representative of the West Virginia Department of Revenue, about any tax obligation of other debt of James C. Justice II or any of the companies, in which James C. Justice or any representative of the companies participated. This request includes any minutes or notes of any meeting. Any calendar or calendar entry about any meeting involving any employee, agent, or representative of the West Virginia Department of Revenue and any officer, employee, agent, or representative of any of the companies. UNITED STATES DISTRICT COURT OR THE SOUTHERN DISTRICT OF WEST VIRGINIA IN RE: GRAND JURY PROCEEDINGS WAIVER AND CERTIFICATION I- hereby state that I am the of a subpoena duces tecum returnable to a Federal Grand Jury for the Southern District of west Virginia at Charleston, West Virginia, on 2019. I understand that I have an absolute right to appear personally, at the expense of the United States, before the Grand Jury in response to that subpoena, to testify under oath, and to produce the records called for by that subpoena. Nonetheless, I choose to waive that right. Attached are the records called for by that subpoena and a list describing the type and quantity of records being produced. I have searched and caused to be searched the appropriate records, and to the best of my knowledge and belief the records hereby produced fully comply with the requirements of that subpoena. The records hereby produced were (1) made at or near the time of the occurrence of the matters set forth by, or from information transmitted by, a person with knowledge; (2) kept in the course of a regularly conducted activity; and (3) made as a regular practice of that activity. I declare under penalty of perjury that the foregoing is true and correct. Executed on ?am. _Date Signature These documents were presented to the Grand Jury on (Signature of Grand Jury Forerrian) UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF WEST VIRGINIA - .. mbm_ ADVICE TO GRAND JURY WITNESSES mum?m This advice is given to all Grand Jury witnesses as a general practice without regard to culpability. 1. A Grand Jury consists of sixteen to twenty-three citizens who inquire into possible violations of federal law that may have occurred in this judicial district. Only the members of the Grand Jury, attorneys for the government, the witness under examination and a court reporter (and possibly a translator, if necessary) may be present in the Grand Jury Room while evidence is being presented. 2. You will be expected to answer all questions asked of you, except that you do not have to answer any question tO?which.a truthful answer would tend to incriminate you, or if same other recognized legal privilege would apply. 3. An untruthful answer to any question may subject you to a prosecution for perjury. Anything that you say in the Grand Jury may be used against you by the Grand Jury or in Court. 4 . You may consult an attorney about your Grand Jury appearance before testifying. Your attorney may wait immediately outside the Grand Jury Room while you are testifying . Upon your request, you will be afforded a reasonable opportunity to step Outside the Grand Jury Room to consult with your attorney before answering any question. 5. The mere fact that a person who has been subpoenaed to testify before a Grand Jury has been advised of his or her rights should not necessarily be taken to mean that the person is likely to be charged (indicted) with a crime. GENERAL INFORMRTION REGARDING YOUR APPEARANCE BEFORE THE GRAND JURY 1. Upon receipt of your subpoena, please contact the Assistant United States Attorney (AUSA) indicated on the subpoena to obtain the precise time that you are scheduled.to testify. If you fail to do so, you.will be required to appear at the time indicated on your subpoena and wait until you are called. Also, please provide the AUSA with your work and home phone numbers so that you may be contacted in the event of changes in the date or time of your appearance. 2 . You are not required to discuss your anticipated testimony with the AUSA before your appearance but may do so if you wish. 3. Please read the attached fem regarding witness fees and expenses. The United States Attorneys Office will assist you in making travel arrangements, including method of travel and hotel accommodations if necessary. If you are excused from the Grand Jury with sufficient time left in the day to return to your place of residence that day, you.are expected to do so and overnight accommodations will notlxaauthorized in that case. 4. YOU MUST BRING PHOTO IDENT ~11 AND YOUR 301390231111 WITH YOU TO URTHOUSE NO CELL PHONES ARE PERMITTED IN RAND JURY If you have any questions concerning your appearance, or other questions, you should consult your attorney, or youlmay contact the United States Attorney's Office at 304-345?2200. us. graham or JUSTICE INSTRUCTIONS FOR FACT WITNESSES APPEARING ON . -. BEHALF OF THE UNITED STATES GOVERNMENT (Not Applicable to Federal Employees) READ THE lNl? ON THIS FORNT BEFORE YOUR COURT P. EASE Tl-n. lVIllU .j BELOW FOR WFORMATTON AND SPECIFIC ENTITLEMETTIS. OUHA. VE. A MEDET. n1. TAMILY THAT REQUI IRIS: RPEUM CONSUJLRMIOIV PLEASE ADVISE TUE TED BELOW As SWAT. 3 i373? ??zs-pnxn-?u? - . 30.41.4153 PERSCN Erm Qumtrell TELEPHONENUMBERS: (304)345-2200 1-800-659-8726 VERIFYYOUR ATTENDANCE On the last business day (Monday? BEFORE you travel to court. call the above numberto verify that your attendance 13 required. "This may prevent a wasted trip in the event the trial date is changed. APPEARANCE IN ANOTHER CITY 1530!: are H: ll'5?ed in travel to Appear in to cly turtles?! ilk i" lividlal ltSiC ah rte: ?lltl vol: '11 be earl-mud from you 5 and allowances. REIMBURSEMENT 0F EXPENSES AND ATTENDANCE FEES A. ATTENDANCE FEE: You will be paid a fee of$40 per day. includingtravel days. B. TRANSPORTATION: Call the individual listed above to obtain information on transportation. Reimbursement will be made for travel by theleast expensive metltodrwsona'bly available to you. The following rules apply to transportation expenses: 1. Local Travel: The recommended method of travel in the local area of court is transit bus/subway. 2. Privately Owned Vehicles You will be reimbursed the following amounts: (POW: .55 per mile Automobile .58 per mile Airplane $1.21 per mile In addition to the above mileage allowance, necessary tolls, parking and other fees may be reimbursed. You must keep a record of your odometer readings if you travel by or automobile. If two or more witnesses travel' In the same vehicle, only one reimbursement for mileage can be made IF POV EXPENSES, INCLUDING MILEAGE, TOLLS, PARKING AND OTHER ASSOCIATED COSTS, ARE GREATER THAN THE GOVERNIVIENT AIRFARE, YOU WILL BE RESPONSIBLE FORTHE DIFFERENCE. 3. Common Carrion If you are located outside the local court area, CALL THE INDIVIDUAL LISTED ABOVE FOR Train, bus or airfare will be reimbursed at the Government rate. Reimbursement WILL NOT be made for First Class accommodations, "Frequent Flyer" tickets, or charter service. DO NOT purchase uon-re?mdahle tickets. Ifyoul appearance date changes or is canceled, you WILL NOT be reimbursed for non-re?mdable tickets. Ifyou have any questions concerning transportation arrangements, please contact the individual(s) listed above. C. MEALS: Ifit is necessary for you to remain away ??om home overnight, you will receive the following daily meal allowances: Foreach travel day PLUS 5 For-each fordayatcourt LODGING: Ifit is necessary it you to remain away from home overnight, you will be reimbursed for the ACTUAL COST of your hotellmotel room which may not exceed per night, including tax. *Secbelow for allowances. YOU MUST RETAIN RECEIPTS ALL CLAIMS OR PARKJN MUST BE SUPPORTED BY A RECEIPT. OTHER EXPENSES EQUAL TO $75 OR MORE MUST BE SUPPORTED BY A RECEIPT, WITH THE EXCEPTION 0F MEALS AND WAGE. DISMISSAL When you are advised that your attendance rs no longer required, you should request information regarding the payment of the fees and allowances outlined above. The individual requiring your attendance will provide you with a Fact Witness Voucher. You will be required to list ?your expenses on this Voucher. The Voucher will he submitted totlle U.S. Marshals Service for payment. T11- US. '1 .3 gilt. arm" z: 3.9, . rim-:1 . cl truism-r3. 13.13:- on. writ . innit: l- noun? Alj?l?zf'?. . . Beckley: $55. 00 Meal Allowance and 94. 00 Lodging Allowance Each Day- $149. 00 Total Blue?eld: $55.00 Meal Allowance and 3 94.00 Lodging Allowance Each Day? $149.00 Total Charleston: $56.00 Meal Allowance and $107.00 Lodging Allowance Each Day- $163.00Total Parkersburg: $55. 00 Meal Allowance and 94. 00 Lodging Allowance Each Day- $149.00 Total Huntington: $55. 00 Meal Allowance and 5 94.00 Lodging Allowance Each 0231- $149. 00 Total l?Q-c?ceA?u - . - . - Form DUI-2 Revised 1012018 UK. In. mm ?nd and twin CM Hm it. u: 1 um. LLC tune Sal-e1 Land Human aim-w :1 Intrr'uZnnm-i Btu?:1 ha mun-:11 Di Simian Company and Undi I Estate Linux :15? 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