US. Department ofJustice Criminal Division Public Integrity Section Washington, DC. 20530 April 12, 2019 RECEWEE West Virginia State Tax Department a A: 1001 Lee Street East 5 Charleston, WV 25301 WV TAX teen: UNISON Re: Grand Jury Subpoena April 30, 2019 Dear Custodian of Records: Enclosed herewith please ?nd 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 records. Please execute the acknowledgment section of this letter re?ecting 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 Mulryne 1400 New York Ave. 13.2Lh Floor Washington, DC. 20530 Thank you for your cooperation in this matter. If you have any questions, please contact me at (202) 514?1412. Sincerely, ANNALOU TIROL Acting Chief Public Integrity Section fsr? Simon Cataldo Simon Cataldo Trial Attorney Enclosures I acknowledge receipt and accept service of the above-referenced subpoena. Name Date A0 110 (Rev 06109) Subpoena to Before a Grand Jury UNITED STATES DISTRICT COURT for the Southern District of West Virginia SUBPOENA T0 TESTIFY BEFORE A GRAND JURY To: West Virginia State Tax Department Authorized Record Custodian YOU ARE COWANDED 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. ['ptace; United States District Court and Time: 300 Virginia Street, East i Room 2400 04/30/2019 9:30 am Charleston, wv 253m You must also bring with you the following documents, electronically stored information, or objects {Hank {frtor See attached. Pursuant to the provisions of 18 U.S.C. 1510(b) and 12 U.S.C. 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: 04032019 CLE 0F COURT The name, address, email, and telephone number of the United States attorney, or assistant United States attorney, who requests this subpoena, are: Simon Cataido Sean Mulryne 1400 New York Ave. NW 12th Floor Washington, DC. 20530 (202) 514-1412 AD 110 (Rev? 0611)?) Subpoena to Testify Before Grand Jury (Page 2) PROOF OF SERVICE This subpoena for {name or organization) West Virginia State Tax De partment was received by me on (dare) I served the subpoena by delivering a copy to the named person as follows: on (date) or I retumed the subpoena unexeeuted because: I declare under penalty of perjury that this information is true. Date: Server '5 signature Printed name and (tile Server '3 address Additional information regarding attempted service, etc: TO: ATTACHMENT T0 GRAND JURY SUBPOENA RETURNABLE: April 30, 2019 West Virginia State Tax Department 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 copied front and back in order to obtaia 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 withhold, provide the following information regarding the record: (1) its date; (2) the name and title ofits 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 rppendices; (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 following: a) 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 It or any of his assets or propeity. b) 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 ll 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). c) 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. (1) 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. 6) 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 duces 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 (1) made at or near the time of the occurrence of the matters set forth by, or from infonnation 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 ofpeijury that the foregoing is true and correct. Executed on Date Signature These documents were presented to the Grand Jury on Date (Signamre of Grand Jury Foreman) UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF WEST VIRGINIA ADVICE TO 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 twenty~three citizens who inquire into possible violatiors of federal law that say 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 eapected to answer all questions asked oi 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 recognized legal privilege would apply. 3. An untruthful answer to any question may subject you to a presecution for perjury. Anything that you say in the Grand Jury may be used against you by the Grand Jury or in Court. Your att arney 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 APPEARRNCE BEFORE THE GRAND JURY 1. Upon receipt of your subpoena, please contact the Assistant United States Attorney (AUSAJ indicated on the subpoena to obtain the precise time that you are 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 changer 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 dc so if you wish. I 3. Please read the attached.form.regarding witness fees and expenses. The United States Attornefs 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 atriovcrnight accommodations will not be authorized in that case. 4. Lift? 1.31121; 79:11:?? If?? smut. .551 ?it'll! '30 TL: .. ., 1. CGi-J?iil?l?h. KG . 754' .. f; 7.47.771} . 5 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 304~345m2200. INSTRUCTIONS FOR FACT WITNESSES APPEARING ON BEHALF OF THE UNITED STATES GOVERNMENT (Not Applicable to Federal Employees?lial-l: ?eu's comet emsomsi: Erin Quintrell mmam: (304)3452200 1-306-659 -8 726 VERIFY YOUR On the last business day {Monday- Friday) you trawl to court, call the above number to verify that your mmdancc is required. This may prevent a wasted trip in the event the trial date is changed. A PPEARANQ IN ANOTHER CITY ll: .-.. LI tit-ll". . 'll- . . . w. .. REIMBURSEMENT or EXPENSES FEES A. ATTENDANCE FEE: You will be paid a fee per day. days. TRANSPORTATION: Call the individual listed above to obtain information at transpor?toiion. Reimbursement will be made for travel by the least oxpemive method reasonably available to you. The following rules apply to transportation expenses: 1. local Travel: The reoommended method oft-ave] in the local area ot?coitrt is transit busfsuoway. 2. Privately Owned Vehicles You will be ieimbursod the following amounts: (POW: 3 ~55 per mile Automobile .53 per mile Airplane $l .2l per mile In addition no the above mileage allow-sow, necessary tolls, parking and other fees may be reimbursed. You must keep a record ofyour odometer readings if you travel by or automobile. If two or more witnesses travel in the some vehicle. only one reimbursement for mileage can be made. IF POV EXPENSES, MILEAGE. TOLLS, PARKING AND OTHER ASSOCIATED COSTS. ARE GREATER THAN THE GOVERNMENT AIRFARE, YOU WILL BE RESPONSIBLE DIFFERENCE 3. Common Carrier: if you are ouIside ?le local court area, CALL INDIVHDUM- ABOVE FOR 'l'rain, bus or airfare will be reimbtu-sed at also Govemmenr rate. Reimbursement WILL NOT be made for First Class Becominodmions, ?Frequent Firm? tickets, or charter scrvioo DO NOT purchase non?re?zndable o'clc'sts. l?fyour appesmioe date chmgeeor is canceled, you WILL reimbursed for non-n-?mdable tickets. Ifyou how any questions moo?n?og nansportation arraigements, please contact the individuaks} listed above. C. MEALS: I?t is memory for you toromain away from home overnight, you wiJ receive the following dai 1y meal allowanoes: For each travel day PLUS 3 For each. for day at court girl. you will be reimbursed for the ACTUAL COST dyour D. Ifit necessary Er you to remain away from home ovorni room which may not exceed per night, includingtax. ?See below for allowances. YOU MUST RETAIN RECEIPTS EXPENSES EQUAL TO $75 OR MORE MUST BE SUPPORTED BY ALL FOR MUST BE. BY A. RECEIPT. OTHE A RECEIPT, WITH THE EXCEPTION OF MALE AND MEMO-E. DISMISSAL When you are advised that your attendance is on longer required, yeti should request information regarding the payment of the fees and allowances outlined above. ?lite individual requiring your attendance v.11; provide you with 3 Fact Wimess Voucher. You will be required to list yoor eitpenses on this Voucherzlhe .- 31 j. . .- .- i 4-. Voucher Will be submitted to the US. Marshals Service for payment . . ?a - .. -. - .. Person .. . 3661-1163: $55.00 Meal Allowance and 5 94.00 Lodging Allowance Each ny- $149.00 Total Blue?eld: $55.00 Meal AllowanCe and 94.00 Lodging Allowance Each Day- $149.00 Total Charleston: $56.00 Meal Allowance and $1071?) Lodging Allows nee Each Day? $163.00Tatal 355.00 Meal Allowance and 3 94.06 Lodging Allowance Each Day? $149.00 Total Huntington: ?55.00 Meal Allowance and 5 94.00 Lodging Allowance Each 1333- $149.00 Total Form DUI-2 Revised 1912318 Ccal' lion Resources, LLC American Turf Grass Baden Reclamation Eardo LLC Cu ration CL.I..C. River Coal. I-LC Farm Center Inc. on ne Mane Industries, Inc. Inc- Inc. Mechel Inc. Oil Resources Inc. Patch (20., Inc. Land LLC Inc. Do ubIc-Bunus Coai Dublin LC. Inc In c. Star Resources LLC ?035 Inc. uisiuons. LLC Rent Bate Inc. randview Investment Cam and Tennis Club Co brie:- Hotel Medical Ins?tutc LLC 5 Club LLC . Inc. c. Justice Inc. c. Justin Com ILC Construction Coal LLC Coal Cw} of Alabama. LLC Coil Sale: Inc. Farms, LLC LLC Inc. LLC Low Seam Inc. Coal LLC Fuel Cor Sam?cc Inc. 13nd Inc. LLC Services Inc. Bluestone Inc. mm Bluestone Mineral, Inc. North America Snies Land Inc. . LLC t5, 1U: Inc. C035, LLC I Resources, Inc. Mike MI Inc. AC . Inc Club LLC thte Club rd Coal Inc. Coal Mining Mine Permits/Leases Grass Farm Coal Mine ion Permits cases Land Company OUHIW Chub Mining Retarl Deere ?ning Maintenance and Service Holding Company (203 ning on ompany Minin Holding Co Development ine Permits/Leases Mining Mining Dal Mining Coai Mining/Leases Coal Mining GSR, LLC Real maze Sales Company Holdings Place ohoIic Beverages) [Leisure Entertainment Resort services olding Services ant! sinol upper! Waste lame Estate Development Coa 23595 Company Excavat i? Company Inadive [nan-time ureJCrop Prcduc?iion and Sales Company Greenbrier Related Companies arse and Racing Mining?eascs ate Holdin oal Minin 3595 On and 0 Road Tr oal eases Mining Support Services Cumpany cc and Underground narals pa 5 for Mining and Agr' ure mites Company 5 Com Company Ing 3539 35c: I sex I 3 Recon Rea! Esiaie WV tense ases eases Players Club. LLC inactive Premium Coal Company, Incorporated Coal Mming?eases Ranger Coal Holdings. LLC Holding National Coal. LLC Ranger Energy Group, LLC inactive Ranger LLC Holding Company/Owns Ranger Coal Holdings. LLC Ra nger Investments, LLC PerSOnal Investmenzs?ames C. Justice, II and 'Rspidan, LLC 5 and Mining Inc. Coal Mining/Leases Holding CompanleBA Brier Patch Golf Links Saddlebred, LLC 5C Underground Mining, Inc. Inactive Second Starting Corp. {not Mininyleases Sequoia Energy, LLC Coal MininyLeases Southeast Cotton, Inc. Agriculture/Crop Production and Sales Southeast Elevators, Inc. Support activities for CropsiHarvest Holding Company - Mining Operations Southern Coal Corporation Southern Coal Sales Corporation Coal Sales Sonthern Minerals. LLC Mineral Rights Southern Surface Mining. inc. Inactive Stretther Neck Properties, Limited Liability Company Land Hoiding Company SUMO, LLC. AgricultureJ'Crop Production and Sales The Chesapeake and Ohio travels r, Inc. Holding Company for various Greenbrier Companies The Clinic. Inc. Health Care Services "In Old Whit: Development Company Inactive Virgil-xi; Foe! Corporation Coal Mining?eases West Virginia Timber, LLC Land Holding Company Wilcox Industries Inc. Land Holdings?urface and Undergmund Minerals