Dave Hardy :1 Dale W. Steager . are?: . . Secretary Of Revenue State Tax Comm15510ncr STATE TAX DEPARTMENT May 10, 2019 Brad McElhinny West Virginia MetroNews 1111 Virginia Street E. Charleston, West Virginia 25311 Re: Freedom of Information Act Request Relating to Federal Subpoenas. Legal Log No. 19-164 Dear Mr. McElhinny: This letter is in response to your West Virginia Freedom of Information Act request, dated May 5, 2019 and received by the West Virginia State Tax Department (?Tax Department") by email on May 3, 2019.1 Your request read in relevant part as follows: Dear Commissioner Steager Under the West Virginia Freedom of information Act, et seq, i am requesting an opportunity to inspect or obtain copies of public records of any federal subpoenas the West Virginia State Tax Department has received since Jan. 1, 2019. I also request copies of any public documents that were provided by the state agency under the subpoena or subpoenas. If there are any fees for searching or copying these records, please inform me if the cost will exceed 15. However, i would also like to request a waiver ofall fees in that the disclosure of the requested information is in the public interest and will contribute significantly to the pubiic's understanding of federal oversight of West Virginia's government. This information is not being sought for commercial purposes. Your request for a copy of ?public records of any federal subpoenas the West Virginia State Tax Department has received since Jan[uary] 1, 2019? is GRANTED. Note that the copy of the enclosed subpoena requests copies of of any lien filed 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 or any of his assets or property.? Please note that the receipt date of the emailed FOIA, May 3, 2019, is the correct "receipt date" as stated on the email ?date" line. Legal Division, [00] Leo Street East, PO. Box 1005. Charleston. WV 25324-1005 Telephone 304658-5330 Fax 304-558-8728 Brad McEihinny West Virginia MetroNews Legal Log No. 16?164 Under the Freedom of Information Act a public agency is obligated to produce records not otherwise exempt from Freedom of information Act disclosure that are in an agency?s possession that are not already in published public records. Agencies are not obligated to use public resources to reproduce copies of public records under the Freedom of information Act that are already freely accessible to the public (for example in a public library, on the internet or in a public document repository or clearinghouse). The Tax Department is not the custodian of records for tax liens. Tax liens are public information and readily accessible to the public through the county clerk of the particular county in which the lien has been filed. Because ofthe public accessibility of tax liens, the Tax Department does not provide copies of tax liens in response to Freedom of Information Act requests. To the extent that your Freedom of information Act request for ?copies of any public documents that were provided by the state agency under the subpoena or subpoenas" seeks tax liens, your request for any such lien is DENIED. Acknowledging the exclusion of publicly accessible tax liens from the ambit of Freedom of information Act disclosure (discussed above), as of this date, the Tax Department has no documents responsive to the portion of your request seeking ?copies of any public documents that were provided by the state agency under the subpoena or subpoenas.? Therefore, your request for ?any public documents that were provided by the Tax Department under the subpoenas" is DENIED. This concludes the Tax Department?s response to your Freedom of Information Act request, dated and received by the Tax Department by email on May 3, 2019. You are advised that the affords you the opportunity to seek injunctive or declaratory relief in the Circuit Court of Kanawha County. M5 Mark S. Morton General Counsel MSM/dam Enclosure: US. Department of Justice Criminal Division Cover letter April 12, 2019 Grand Jury Subpoena attachments ?April 30, 2019 West Virginia State Tax Department United States District Court Southern District of West Virginia Page 2 of 2 U.S. Department of Justice Criminal Division Public Integrity Section wmhr'ngton. DC. 20530 April 12, 2019 RECENED West Virginia State Tax Department a; 2 3 me 1001 Lee Street East I Charleston, wv 25301 WVTAX LEGAL DIVISION Re: GrandJury Subpoena April 30,2019 Dear Custodian of Records: Enclosed herewith please find a Federal Grand Jury Subpoena directed to the Authorized Records Custodian of West Virginia State Tax Department. Also enclosed is a Waiver and Certi?cation which, if properly executed and returned with the records subpoenaed by the Grand Jury, will release you from your Grand Jury appearance on April 30, 2019. Please return a copy of the subpoena with the iecords. Please execute the acknowledgment section of this letter reflecting that you have received and accepted service of this subpoena and return it to me. The Waiver and Certi?cation is to be returned with the records and documents by certi?ed mail addressed to: Simon Cataldo Sean Muliyne 1400 New York Ave. 12?h Floor Washington, DC. 20530 Thank you for your in this matter. If you have any questions, please contact me at (202) 514-1412. Sincerely, ANNALOU TIROL Acting Chief Public Integrity Section fsi? Simon Cataldo Simon Cataldo Trial Attorney Enclosures 1 acknowledge receipt and accept service of the above-referenced subpoena. Name Date A0 110 (Rev. 06/09) Subpoena to Testify Before a Grand Jury UNITED STATES DISTRICT COURT for the Southern District of West Virginia SUBPOENA TO TESTIFY BEFORE A GRAND JURY T0: West Virginia State Tax Department 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 thejudge or a court of?cer aiiows you to leave. g?lpiace; United States District Court Date and Time: 300 Virginia Street, East Room 2400 - 04/302019 9:30 am Charleston, wv 25301 i You must also bring with you the following documents, electronically stored information, or objects (Mani: tfnot applicant?s): See attached Pursuant to the provisions of 18 U.S.C. 1510(b) and t2 U.S.C. 3420(b)(t) 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: 04f1232C79 CLE OF The name, address, email, and teiephone 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, 0.0. 20530 (202) 514-1412 A0 110 (Rev. OGIOSJ Subpoena to Testify Before Grand .Tur};r (Page 2} PROOF OF SERVICE This subpoena for (name or organization) West Virginia State Tax Department was received by me on (dare) I served the subpoena by delivering a copy to the named person as follows: on (date) 02? I returned the subpoena unexecuted because: I declare under penalty of perjury that this information is true. Server '5 signature Printed name and ride Server '5 address Additional information regarding attempted service, etc: ATTACHMENT T0 GRAND JURY SUBPOENA RETURNABLE: April 30, 2019 West Virginia State Tax Department ATTN: AUTHORIZED RECORD AN 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 specifically 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. it 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 copied 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. Ifa document demanded by this subpoena is withheld under a claim of privilege, or is otherwise withheld, provide the following information regarding the record: 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; (6) a general description of its subject matter; (7) its present location and the name of its present custodian; (8) 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. AND SUBJECT 0F 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 follow-in g: a) b) d) 6) Records of any lien filed 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 or any of his assets or prepeity. Any corrmunications between any empioyee, 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 (cg, 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 or to the State of West Virginia or to any of its political subdivisions (cg, 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 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 of?cer, employee, agent, or representative of any of the companies. UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF WEST VIRGINIA IN RE: GRAND JURY PROCEEDINGS WAIVER AND CERTIFICATION I hereby state that I am the of West Virginia State Tax Department and as such I am the custodian of the records described in a subpoena duees tecum returnable to a Federal Grand Jury for the Southern District of West Virginia at Charleston, West Virginia, on April 30, 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 (I) made at or near the time of the occurrence of the matters set forth by, or from infomation transmitted by, a person with knowledge; (2) kept i the course of a regularly conducted activity; and (3) made as irregular practice of that activity. I declare under penalty of perjury that the foregoing is true and correct. Executed on Date Signature These documents were presented to the Grand Jury on Date (Signature of Grand Jury ForemanUNITED DISTRICT COURT FOR THE SOUTHERN DISTRICT OF WEST VIRGINIA ADVICE T0 GRAND JURY WITNESSES 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 twentyuthree 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 some other recognised 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 INFORMATION REGARDING YOUR APPEARANCE BEFORE THE GRAND JURY 1. Upon receipt of your subpoena, please contact the Assistant United States Attorney 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. I 3. Please read the attached form 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 suffic ent time left in the day to return to your place of residence that day, you are expected to do so audiovernight accommodations will not be authorized in that case. 4. YOU MUST ERXNG EXTR EON T0 $82 N0 CELL PRKMITTEQ IN TEE QRARB If you have any questions concerning your appearance, or other questions, you should consult your attorney, or you may contact the United States Attorney's Office at 304?345-2200. OF JUSTICE. INSTRUCTIONS FOR FACT WITNESSES APPEARING ON - BEHALF OF THE UNITED STATES GOVERNMENT (Not Applicable to Federal Employees) I?szumwx 7.5? 13' . 37.; .. '7 APPEARANCE. fix; 3., Eli}: {Riff}? Mail) SPEECii-iff if ENVY '11 SWEPJHTUN ?if?i?r Mi l'i?i? {313 AS AS PUSSEBLE. #1 2'4 5. 2? Rho?) (HIE 51 . FOR Tils-Xl' Rlit?leli?; Whiz-ii. . CONTACT Erin Quintrell NUMBERS: (304)345-2206 1-800-659-8726 vom' YOUR Op {he last business day {Monday? Friday) BEFORE you travel to coin-L cell die above number to verify the: your attendance is required. This may prevent a wasted mo in the event the trial date is changed. A PPEARANCE TN ANOTHERCITY lily-3o are rtoulmi :o :?rm'ol to .miflilirfr oil} 2.: appear (at. .zoi-rtrieziiruci: money. :31: 32.12:. oar- Jami ohm-a? .iT?id moo-w 2715334. or an; oi: .mreo? yam mil or: oeouciori libs}: or lees our} of aroma-:5. REIMBURSEMENT OF EXPENSES A ND ATTENDANCE FEES ATTENDANC FEE: You will be paid a fee of $40 per day, including travel days. 8. TRANSPORTATION: Call the individual listed above to obtain information on transpormiion. Reiuzbomemem will be made for travel by ?le least axpensive modiod rmouebly available to you. The following rules apply to transportation expenses: 1. local Travel: The moommended method oftmvel in {he local area ofoom is transit ousisu May. 2. Privately Owned Vehicles You wiil be reimbursed the foiiowing amounts: (POW: 5 ~55 per mile Automobile .53 per mile Airplane $1.21 per mile In addition to the above mileage allowanceuccocsaxy tolls, parking and olher fees may be reimbmsed. You must keep a mom-d ofyour odometer readings if you travel by or automobile. If two or room wimessos travel in the some vehicle, only one reimbumemcm for mileage can be made. IF POV EXPENSES, INCLUDING MILEAGE. TOLLS. AND OTHER ASSOCIATED COSTS, ARE GREATER THAN THE GOVERNMENT AIRFARE, YOU WILL BE RESPONSIBLE DIFFERENCE. 3. Common Carrier. if you are located outside the low! court area, CALL THE morvmum- LISTED ABOVE, FOR Train, bin or airfare will be reimbursed at the Government rate. Reimbursement WILL NOT be made for Fins: Class moda?ons, ?Frequmt Flyer? tickets, or chine: Service. DO NOT purchase non~refuodable tickets. l'fyour appearance date changes or is canceled, you WILL NOT be reimbm?sed for non-refundable tickets. ifyou have any questions concerning transportation arrangements, please contact the iisted above. C. MEALS: If]: is necessary for you to remain away from home ovemight, you will receive the following duiiy meal allowances: 5 For moo unvelday PLUS Forms}: fordayatcoun i?t?um D. LODGING: is you to main away ?'om home overnight. you will be reimbursed for the ACTUAL COST ofyour hoggL/moml room which may not exceed Su?, per night. includingtax. ?See below {or allowances. YOU MUST RETAIN RECEI [?13 ALL CLAIMS FOR PARKING MUST BE SUPPORTED BY A RECEIPT. OTHER EXPENSES EQUAL T0 OR MORE MUST BE SUPPORTED BY A RECEIPT, WITH THE EXCEPUON 0F MEALS AND MILEAGE. DISMISSAL- Wheu you are advised that your attendance is no longer required. you should request information regarding the payment of the foot and allowances outlined above. The individual requiring your anendanoo will provide you with 2: Fact Witness Voucher. You will be required to list your expanses on this Voucher. The Voucher will be submiliod to the Mmhals Service for payment E?rlmimi fienriot u'iil orwmg i-oiicisor and. m; :lio go; mom lo yogi if you mquire food.? it" mums home. 5oz: m1; vim {Rum .1: Person i. {1217.32}; Ye?ijl?. TERA Beokley: $55.00 Meal Allowance and 94.00 Lodging Allowance Each Day- $149.00 Total Blue?eld: $55.00 Meg! Allowance and 3 94.00 Lodging Allowance Each Day- $149.00 Total Charlesion: ?56.00 Meal Allowance and $07.00 Lodging Allowance Each Day $163.00Toml Parker?sburg; $55.00 Meal Allowance and 5 94.00 Lodging Allowance Each Day? $149.09 Total Huntington: $55.00 Meal Allowance and 3 94.00 Lodging Allowance Each Day- $149.00 Total Form 001-2 Revised 18:2013 ration uc American ?Iurf Grass (2 Baden Rechmatlon LLC Beiiwood Ion LLC. Black River Coal, LLC Farm Center, Inc. Coai (ion Mam Inc- Miner Inc. Oil Resources Inc. Patch (20., Inc. Land LLC Inc. Contractors, Inc. Coal LC. Inc Plus Inc. Star Resources LLC Corr! Mine, Inc. Cca! Mechei LLC Real Estate Inc. Investment Com Goff and Ten-mic Club enbrier Hotel Medical Institute, Club nt, Inc. LLC Inc. c. Justice Inc. c. Justice Com LLC Construction Coal LLC Coal Coal Mabama. LLC Coal Sales Com Inc. Farms. LLC LLC Inc. uc Low Seam Inc. Caz! LLC Fue! Service Industries. Inc. Land Inc. at Services Inc. Bluestone Inc. Rim Biuestone Mineral, inc. Nonh America Sales Land Inc. LLC [It Inc. Coal, LLC Inc. Mike Inc. . Inc LLC White Ciuh Coal Car Inc. C031 Mining Mine Permit ses Grass Farm I Mine Reclamation Mine Permits/Leases and Hoiding Company Black II I Country Club Coal Mini Re Deere Mining quipment Maintenance and Service 3 Campany Mining uel Gal Hoiding Company esearch ine eases I Mining MminyLeases Mi LL ea! Estate Sales nd Company ompany Services 9 Beverages] 8: Entertainment Resort services Estate are up Produciicm and Sales Company] Related 39 and 83: Mini I Heidin Company Minin eases aces On and 5 orMining and Agr? we Road I Services ny and cum! Minera es Company I ses Holdi ing sea I Minin ases Resort Rea! Esme Liqum License Mining/Leases I eases Club, LLC Premium Coal Ra Caai Hold LLC LLC investments. LLC uc LLC Cotton, Inc. has! Elevators, Inc. Coa! Coal Sales ?an Minerais, LLC Surface Inc. Neck Limited lia LLC. Chesa and Ohio traveler Inc. Greenb?er Inc. Ofd White ant Fuel Tinber. LLC industries Inc. Inact I Company Nat ICoal, LLC inamve Cornpany/Owns LLC Invest iames C. Justxe, II and Inactive Inactive eases eases Crop Product and activities Cr Company - Mining Operations 1 Saies Mineral ?ights Company ultur 05! and or various Greenbrier Companies 9311 Care naCtive and Un ound Minerais