Sean David Morton

Case 2:15-cr-00611-SVW Document 188 Filed 04/05/17 Page 1 of 54 Page ID #:2379
rnorton court at Federal District Court Central California

common !aw is the will of mankind issuing from the life of the people
Sean :-: david, morton; man

prosecutor, claimant ) JURY TRIAL DEMANDED
nature: claim ~ ~ ~ (l . S ~ 4 /
v ) cause: trespass C ~[ ~ W
Eileen Decker, Lawrence Middleton, )
Susan Brown, Robert F Conte J
Valerie Makarwitcz, Thomas Coker, ) venue i require is court of record
James Hughes., wrongdoers ) Common law cause of action
As the aggrieved my kawful basis is that i require the use of this venue as a court of record to
seat a jury in which I move my claim before to determine and render a verdict as to who has
the lawful right to tender or administrate my property. , ----~--..__.._._~_~
~i rev ~ r ~,
..~..... r ,nr
morton court requires magistrate ~~~~

;1,~~r ~ ~;
it.r~~
Claim ~ `~
i, man in this court of record sue wrongdoers for trespass bY waY of forgeN Cg~, ~`, ` ~~`~ ~~`
i say my property is mine to administrate.
i give no man permission to administrate my property.
i wish, claim and demand my property restored to me right now.
i charge fees to compensate me for trespass, wrongdoers have knowledge of my fees.
April 3 2417,the total debt I claim each wrongdoer owes me is $2,048,000.

i require additional $4000 for each day starting April 4, 2017 that the trespass continues.
attached rules of morton court

attached forgery instruments
i say no man or woman will sit on the witness stand and swear in open court that my claim is
untrue.
i verify i, man am with firsthand knowledge of the facts I claim and wiif verify under oath and
affirmation in open court that all i cl
Date ~~ f~ ~ Cla
morton court law decreed

1. 'Those who emigreted to this co~w~try from England brought witli tl~ern tfiis great prnrlege'as ttreir birthright and inheritance, as
a part ofthat admire6k common law which had fenced around an irrterposed barriers on every side against the approaches of
arbitrary power.'
2
. The people of this stake da not yield their sovereignty to tice agenaes whicfi xrve if~em. The people, in delegating authority, do
not give their public servarr~ the right to decide what is good fw the people to krrow and what a rat gad for them Lo know.
The people insist on remaining i~ormed so ilwt they may retain control o+rer tl~e instruments they have ueated.
3. The common law is the will of mankind 'Issuing from die life ofthe people,fra~ned through mu[wl conif'idence,sanctioned by the
light of reason.
4
. This is a court of record
5. court of record is a court which must meet the following.
6. criteria.
7. generally has a seal.
8. power to fine or imprison for contempt.
9. keeps a record of the proceeding.
l0. proceeding according to the common law (not statutes or codes).
li. the tribunal is independent of the magistrate {judge).
Note that a judge is a magistrate and is not the tribunal.

The tribunal is either the sovereign himself, or a fully empowered jury (not paid by the government).
12. superior wurNs writs are issued by tt~e people.
13. Common law and due proceu are the same,its aastom of my lard.
14. '[I]t rs[not]enough tlwt rcsponderrt wA16e gratified by seeing petitioner punisFred for i~ infractions and that the punishment
will detev the risk of fuWre harm.'Obviously,sucF+ a prinaple woad make tfie redressabil'rty req~arement vanish. By the
mere bringing of Ms suit erery piairniff demonstrates h6 belief that a favorable judgment wi11 make him happier. But akhough a
wibor may demre great comfort and joy from Nye fact that tFx United States Treasury a not cheated, tfwt a wrongdoer gets his
just deserts, or that the Nation's laws are faifhfiily enforced,that psychic satisfaction a rwt an aaeptable Article 111 remedy
because it does not redress a cognizable Article !11 injury.
" Relief tl~at does rw~t remedy the injury suffered canrrot bootstrep a
plaintiff into federal wort;that is the very essence ofthe rcdressablity ~equircment'Steel Co. v. Citizens for a Better
Environment,523 U.S.83, yob-~~,c~~8f~~~~~af.
15. l require and demand toface my accum and ask to see rerr~ied slatevneats off~acfs showing 1 did them wrong, and explain that
they reallyfeel650 years ~my properly kjr in ja~7 will make him or her HAZIER
16. You ought to kraw with whom you deal
17. I have right to krww wFw is restrainring my liberty
18. For every injury there mkt be a rcrnedy
19. Remedy is instantly ganted to me if my accusers dolt mme and~their personal claim fxe Lo ~cr
20. 935eeWIlLIAMR.CASTQ,THESUPREME000RT INTHEEARLY REDUBLIC:TIHECIrE JUSTICESHIPS OFJOHN JAY AND OLIVER
ELLSWORTH 34-35(1995);id at 156 Virtually all lawyers a~eed tlwtjudges did rwt make the common law;llxy merely
administered the common law etwtalready adsTed m ~ature.'j; G.Ed~rd Whitie, ReroMerrig the World ofthe Marshall Court 33
J.MARSHALL L. REV.781,791-93{2000.
21. As I have noted elsewhere,'[s]btutes,of wurx,misfit be part of thrs e~ds~ng law, but U~ey did not defirre or exhaust i~ ratFrer,
they wouM be absorbed irrto its overall fabric.' FREEDM/lN, HABEAS CORVUS:RETHINKING THE GREAT WRR,sapro note 3,at 37.
They were thus of relatively minor importance orb weN irrto the nineteerth cer~ry.See glen Holmes Pearson American Legal

Scholars and the Republimnizabon of the Cor~+on taw,in EMPIRE AND NATION:THE AMERICAN REVOLUTION IN THE ATLANTIC
WORLD 93,97(Eliga H.Cwuld & Peter 5.Orwf eds., 2005).
22. T "[a]rbitrary power,enforcing i~ edicCs to tFre injury ofttx persons and property of its subjecCs, is not law, whether manifested
as the decree of a personal monarch or of an imperswial muitrhide. And tIK limi~tions imposed by our wrdstitutional law upon
the action of the govemmer~,both state and national, are essential to the preservation of publk and private right,
rrotwithstanding the rcpreser~btive ctnrxter of our political institutions. The ertforcemeM of these IimiFations by judicial process
is tlx device of xlf- gwemir~g oommunides to protect dx rights of indiaiduah a~ mirrorities, as vretl against the power of
rwmbers,as against dx vidence of public agerfts Lranscendir~ the limier of lawful authority,even when acting in the name and
wielding th force ofthe government'
23. 'It is axiomatic tfiat ors has standir~ bo 4"rti6ate ha or her own due process rights_' Campbell v. lousiana,523 US.392,400
(1998).
24. "Mootness has been desar"bed as"the doctri~x of standing set in a time frame:The requisite personal interest that must exist at
the wmmencertrent of litigation(s~ndin~ must oo~nue ihro~hout its existence (mootness~." United States Parole Comm'n v.
Geraghty,445 U.S.388,397(198x)(quoting Monaghan Constitutional Ad)'udiwtron: The Who and When,82 Yale L. J.1363, 1384
(19T3)~' Arizonans for Offidal English v. Arimna,117 S. Ct 1055, 1069 n.22(1997).
25. 'To satisfy the 'case' or 'controversy'requiremert of Articlr 111, which is tl~e'irreducible oor~tutionaf minimum'of starling,a
plairrtiff must generally speaking, demonstrate that FK has suffered ~ryury in fact'flatthe injury is 'fairly traceable'to the
actions of the deferulant, and that Use injury vnll likely be redressed by a favorable derision.' BenneK v.Spear,117 5. Ct.1154,
1161 (1997)fcitationsomitted).
26. Anyone artw wishes to irrterfere with my liberty is required to yen ender oath in open court tfiat they have firsthand knowledge
of wrong 1 done,and slits abed how fey have a personal interest in a claim against me
27. Creatures of statutes arm legal codes arc harmf~ arrimals
28. I decree the law in my life at my prerogative
29. 1 am a people
30. 1 am a soverei~ of California republk
31. I am a man
32. I reserve all rigFm
33. I don't agree to be bond to anything that harms me
34. The execution of law does rw injury.
35. M action is not given to one who rs cwt injured.
36. M action is rrot given to hirn who has received rw damages.
37. M injury is extinguished by tl~e forgaeness w rea~nalemert of the party injured.[Luke 17:3-4,2 Corinthians2:7-8]
38. Favors from government of6en carry ~ritl~ them an erd~anced meawre of regulation.
39. Myone may renounce a law introduced for ha own benefrL
40. No one is obliged to accept a be~frt against h6 consent.
41. There are no statutes in common law
42. The ~nstitutan is a treaty and gwems the US to protect people from tyranny
43. The decree ofthe sovereign makes law
44. I am mot a US citizen,fu~themare,!do rust wish to be wbject to arty jwisdiction ovcr my body, life, happiness, and liberty at this
time
Reference for my accusero who seem to think tlxy are above the law:
The following arc similar to the laws of ffiis court of record, used for reference,tlxy are my accusers laws, not my own decrees
45. "A person may rwt be pur+ished for a crime wittwut a formal and w(ficicrrt accusation even if he voluntarily submits to the
jurisdiction of tfx court" Albrecht v. United States,273 US. 1,S,47 S.Ct.250,71 L Ed.505(1927)
"It is everywhere held ffiat jurisdiction oar wbject matter or cause of action cannot be conterced upon a wart by consent or
waiver, but may be questioned at arty stage oft~ prooeedir~.' Harris v_. Sbtg 82 A.2d 387,389,46 DeL 111 1950)

wnstihrtional
46. "'[W]e have never deemed a hypothetiol possiblity of fawurit~m to corrstidrte disaimination that transgresxs
Industries of
commands." General Motors Corp.v.Trary,Tax CommY of Ohb,117 S. Ct 811,830 (1997)(quoting Associated
Mo. v. Lohman,511 U.S. 641,654(1944}.
judicial courts
47. A court of record only naves under tl~e common law.CourCs of record proceed without tf~e use of statutes and are
annot Ix appealed.(c.f. CORPUS 1URI5 SECUNDUM vo125 section 344, Black's Law Dictionary, 4th Ed.,
and their final judgme~
also,
p 426.Jones v. Jones, 188 Mo.App.22q 175 S.W. 227,229; Ex pane Gladfi~l,8 Metic., Mau.,171, per Shaw, C. J. See,
Ledwith v. Rosakky,244 N.Y.406,155 N.E 688,689].
judicial
48. Courts which proceed with the use of statutes(legal system)are legalatwe(inferior} courts [c.f. Ardck 1!I Section 1.'The
time to
power ofthe United States, sFeall be versed in one Supreme Court and in such inferior courts as the Congress may from
Supreme
time ordain and establish..',Ardde 1 section 8'7he Co~ress shah Iwne power...To constitirte tr~~~ inierar tv the
Court..']
49. 'It is always wmewhat dangeroia to gww~d e~cceptions to sonstit~rtiona~ Protectans in the social norms of a given historical
50. moment'Ridwrds v. Wisconsin,117 5.Ct 1416, 1421 n.6(1997.
51. "[T]here is no federal genera!aommw+ law." Atherton v. FDIC, 117 5. Ct 666,670(1997 (quoting Erie R. Co. v. Tompkins, 304
U.S.64,78(1938)).
52. "The core of due process is ifs right tv notKe arn! a mearongful opportunity to be heard.' Lachance v. Erickson,522 US.262,
266(1998).
53. "No authority need to be cited for the proposeion chat, when a court lacks jurisdiction, arty judgmerrt rendered by it is void and
unenforceable"' and without arty force or effect whatsoever.' Hooker v. Boles, 346 Fed.2d 285,286(1965); also see Honomichi
v.State, 333 N.W.2d 797 799(S.D.1983)
54. Therefore, it should be duly noted that ttre rcquirerrKnt of a charging dowmerrt(wmplai~ 6~forma4ron, etc)directly affects the
subject matter jurisdiction oft~ court, aid render af! preedings prior to the fiiGng of a proper dtarge~ dowme~rt void ab
inido. [See:22 Corpus Juris Se_cudum~`Criminal_Lav~~ _324,p-3~]
55.
56. 'fhe subject matter of a aiminal oHerne is the crime itself.w8jed- mat0er in ics brroadest sense means the cause;the object; the
thing in dispute.' Shcwell_v._ Markh_am,_SO P.2d 15,16(Kan. 1932)
57. -
58. "The subject matter jurisdiction of a criminal oouR ezbends to tlx offense committed within tlrc country of
trial.' Commonwea{t1~ v._ Guess,404 A.2d i330,1339,266 Pa.Super.359,378(1979
59.
60. '?he law creates courts and defines their powers .wnser~t canrwt authorize a judge m do what Use law F~as not given him the
power to do."Smgl_ewn _v_. Commomweatth,2~ 5.W2d 325,327,306 Ky.454(1968)
6L
62. "Criminal jurisdiction of the subject matter is a power of a couR to inquire into ffie charge of the crime,to apply the law, and to
declare the p~ishment in tfie court of a judidal proceeding and it's oonferced bylaw." Pillsbury v. St_ate~_31 Wis.2d 87, 142
N.W2d 187, 191(19fi6)
63. "Jurisdiction of tl~e s~ject matter is derived from Nye law .It un neither be waived nor conferred by consent of the accused,
Objection to the court over the s~fject matter may be argued at any stage oft{x proceedings aced the right to make wch an
objection is never waived.' 21 American Jurisprudence,2nd~'Gimirel L.a~~_4 339,p.589
64.
65. "It goes without saying thatjurgdicdon 'a of two sorts:jwisdic~n ofthe subject matter in the cue and jurydiction of the parries
irnrolved. An objection to lack ofsubject matter jurisdictron can rrever be waived; Ft may be raised at any stage in the proceedings
by the parties or by a court on its own motion.' DalYv.Sctwoi Dist Of Darby_Townshp,252 A.2d 638,434 Pa.286 (1969); 21
Amenwn luris~ruderxe 2nd --'Cnmin~ 1_a~~ 379 j1968]
66.
67. "It is everywhere held that jurisdiction aver wbject matter or ea~ae of action onnot be conferred upon a court by wnseM or
waiver, but may be q~xstiorred at arty stage of~ proceedir~.' Harris y.Sb~,82/~2d 387,389,46 Del.111(1950)
68. "R is elementary that the jurisdiction of tAe wort over wbjed mat~eer of the ac0on ~ the most citical aspect of the oourCs
authority to act Without it the court ticks any power to proceed; therefore, a deferae based eipon this lack cannot be waived and
may be asserted at arty time. Accordingly, the ap~llarrts may raise tlu issue of jurisdiction over the matter for the first time on
appeal although they iniWlly failed to raise tfie issue before the trial court' Matter of Greery 313 S.E.2d 193, 195 (N.C.
APP.1984)
69.
70. 'A reviewing wort is req~ered to wr6iderthe issue of subjcct matter jv~dicti~ even where it was rro~t r+ised bebw in order to
avoid an unwarrertted enercise of j~iciai authority.` Honomichi v S~tr, 333 N.W.2d 797, 799 (S.D. l9~ii)
71.

n.
73. "In order for tht case bo advance past mere presentroeM to tl~e magistrate,the commonweakfi must present a 'prima facie'
ose.' Commonweakh v. Luciag_a, 523 Pa.286. 566 A.2d 246,248(Pa.1989)
74. 'But to invoke tfiis jur'~diction, something more ~ required; it is necessary tl~at ~s Commonweakh confrorrt Ure defendant with a
formal and specific acauatien of the crime cFwrged .This acauation e~nbles tlrc defendarrt to prepare arty defense available to
him, and to protect himself against furttrer prosecution for the same mouse;i[ also enables tFu trial Dour[to pass on the
sufficienry of the same cause; it ako enables indictrnerrt or information m wpport a comriction. The right to formal rwtice of
charges, guaranteed by tice Si~ctl~ Amerwiment ofthe Federel Constitution ar~d by Article I, section 9 ofthe Pennsylvania
Constitution, is w basic to th fairness of subsequerrt proceeding that it cannot be waived even if the defendant voluntarily
submit to the jurisdiction of the court.' CammonwealU~ v_ Litlie~455 Pa_ 163, 168,314 A.2d 270,272-273(1974);-- Commonwealth
- - __ -
ex rel Fagan v. Frances, 53 Pa. Super. 278(1913); Albrecht v. United Stag 273 U.5.1, 47 S. Ct 250, 71 L. Ed. 505(1927)
75.
76. "The allegations in the indictrnent or information dctermine the jurisdiction of the wurt.'~ar_te
Fic Waldock 286 Pac. 765,766
(OkIa.1930)
n.
78. "Where an information charges on crime, the court lacks j~riisdittion to try the accused, and a motion to gwsh the i~fortnation or
dwrge is always timely. 22 Corp~a lurys Seaundum~ __Crimina!_La~'1571, 188; dting Pule v, Mc Cart1, 445 N. E. 2d 298,94
Ill. 2d 28;Peopk_v_. Hardeman,347 N. W.2d 460,462,132 Mich. App. 382(1984)
79.
80. "Without a formal and sufficient indictrnent or infornwYion,a court does not acquire wbjed matter jurisdiction and thus an
accused may rwt be punishmerrt fa a crime.' Horwmich w.State,333 N.W2d 797,798(S.D.19831
81.
82. BLACK'S LAW DICTIONARY, Eighth_Edition defines'promulgate" as:
83.
84. 1. To declare or anrwunce pubiicty;to proclaim.
85.
86. 2. To put(a law or decree)irrto force or effect.
87.
88. "It is routine for lawyers in Permsylvania ~o rety urn pardons as opposes m tfie pamphlet Farrs, but tteerc are times this routine
m~ttt be broken. Pardon's is not legal evidence ofthe offidal version of Pennsylvania's pamphlet errs.' Appeal.of Tenet Health
System,880A.2d 721(2005)
89.
90. matteriurisdictron
__ isonlybrought bo acourt by waYofvalid a~mmaf informs#ion. However, if such Criminal Information fails to
-- -
d~arge a_c~r~ beca~uue_a valid law n not aNeged to ha~rc been vitiated then there mn be ~o wbject ma__tterjurisdiction of the
court
---
9L
92. 'Where an information charges no crime,ifie court lacks jurisdiction to tr1r the accred. a~d a motion to 9uash the information or
charge is always timely.' 22 Corpeas Jura Sewrrdum Criminal Law,'..157,_p- : ~~People_v Mdarly, 445 N..E2d 298,
94 111.2d 28; also see people v. Ha~iman, 347 N.W.2d 460,462 ]32 Mich App. 382 (1~4).
93. Lord Coke: 'The right of confrorrtatian is '[o]ne of the fundamengf guarartees of life and liberty ... bng deemed so essential for
the due protection of IiUe and liberty tlwt it is guarded against k~islati+re and f~dicial action 6y provisions in tlx Constitution of
the United States and in tFK oor~sdtvtions of rtrost if rwt of afl the States composing the Union 1965, when the Court held the right
to be protected against slate abridgment little need to clarify the rctationship between the right of rnnfrontation and the hea nay
it count control the admiss7on of hearsay throes exercise of its supecviwry ~wcrs over the inferior federal courts.
9a. There is a clear disdncti~ betw~ an individu~ and a corporation, aoM the later, being a cr~ture of the State,
has not ffie constitutional right "'~''~
ss. "The individual may stand upon his constitutional rights as a citen. He is errotled to carry on his private
business in h~ own way. Ids power ~o contract ~ unlimited. He owe no duty to ffie State or to his neighbors to
divulge his business, a to open his doors ~o an invesOgation, so far as it may tEnd to criminate [sic] him. He
owes no such duty to ffie State, since he receives nothing ther~rom beyond tl~e protection of his life and
property. His rights are soh as ei~afied by the law of tfie land big antecedeirt to the organaation of tl~e State,
and can only be t~iken fran him by due proce~ of Iaw, and 'e~ accordance with the Constitution. Among his
rights are a refusal to incrimirwte himselF and the immunity of himsefE and his property from arrest a assure
except under a warrant of the law. He owes nothing ~ the public so for~g as he dog not hrspass upon their
~9h~ hale v hinkle
A~ ~i3 (Rev. 17,!{14) Se~ech aa~d Seizure i~fazcant (tySAC} C,Ij~A Rev. O]/2U13)
,..~., iJr~~r~r~ S~~.~~~ ~s~r ~;~r ~~~~~

`~.~'
fir ~~
Gents: ~isi~ici of Cariforr~ia
='~~ In the I~/fa4ter a~ihe ~e~c~ ~f }

~ (F6rtefly deseri~ie the progeny do be s~Qrehed
_~-''r E ~~~r~ I ~.~ or idarrcffy the person by name andaddress) ~ ~cLSe TRIO.
`~~ -~x~~r~~o K6VC~lNI~ A~ 7i0 3~tD 5~'FZE~T, d~,~~+~TME~91 }
4. Fi~~t~IQ~A ~~Ia~Fi, C~,~l~~R9~1~4, A~ FURTFi~~2
D~~CF~iE~~D,4S F~1'TA~Nh+lE~1T A ~
To: .Any authariz~d lawn ~~forcemen~ e~f~~er
.4~ applicatioa~ by a t~d.er~l lave ~s~:F~rcerner# af~icer or sin attat~ney fax t ie ~~avea~rr~~nt r~quest~ the search
of ~..kde ffollorving ~~r~or~ ~r paap~a~ Eocat~dzn the G~rairal _ ~istrx~t pf ------- ~;~lifaarni~
{iderrl~ Jhe ~raan or descre5e fhe prr~pErty fo be searched aa~d gdve ePs IocctionJ:
C~i`~ 8 ~,~ ~
~P cr~~"g:~ ~fVOV1IRE a4S 7'~0 3~~ STF~~.~~~ ~~b~~ I IYI ~IW~ ~~ I~V~Cs.~'liJ~ S~~0.a ~~~ LvYv..~~4.l~~I~~ T4~ ~~3'S. ~ f'~~[~
~~S~~I~~~ ~a~ f~~~~i~~~~~ !~.
7'he ps~-son ~r p~~gerEy to he searched, dascribe~ ab~~~, IS $3~a1~V~t~ #d 6:OY1C~~1 (id~rd~ [larpers~n ar ,describe the
property to be serzed):
S~~ ATTA~Hdt~~Rt7 ~.
d fi~~ that ih~ ~ffi~avbt{s), oe' any retarded testi~ory, establish pre~able pause t~ :~~~rch z+~rd segze the p~rsan ar
pros~erty.
~'~~J a4. CO~~~A~d~~I3 to execrate YYi3s ~asrara: aa~ or 6~f~r~ !~

~ d~y_s fr~.m the :3a4e ~f lts i~s~ance
(not 10 exceed 19 da}~s)
in tie d~ytizaa~ 6: 43 ~.a~. to I0 p.m. CJ at any 4~rn~ nn 8taa day ~r ni~hE as I firts~ reasar~~abl~ c~~xs~ has l~eei~
~stabush~do
Unless ~.~Iayed raatice i~ auth~~z.~d belo,v, you must ~~v~ a copy o~ t~a~ ~v~ra~aazt arrd ~ r~~~zpt for the praperty
taken to the p~rs~r~ frwzn vvt~om, or from whose premises, the grop~rty ~~ taecera, ar l~av~ ~~ie a~gy and a~~c~ipt aY the
p~~c~ where tie prop~sl~ m~a~ ~~<:~;n.
7'h~ a~fic~~ execu6rag this vva~rr~rflt, ~r ara affzc~r presers da~ri~g tk~~ zx~c~atiax~ ~fttae ti~vas~~i~, must prepare ~n
is~v~nt~ry a~ r~q~air~d by haw aid prampY~y r~~aaafl this warrant ~szd inw~~at~r;~ ~o United Mates 141agis~a~~ J~d~~
oii dots+ at t~~ tune cif the refur~ t~~o~gh a filarag verith t~a~ ~9~rks CJffie:~.
----_---~narrseJ
~ I ~r~d dh~t irs~zax~diat~ naYa~cat~~at nay h~v~ ~zz adverse result listed in 1 ~ U.S.Q. ~ 27135 {~xcspt for delay
~fvial}, and a~thoriza tl~e oi~acer execut[ng this waazarzt to defy raotic~ to Yh~ pecs~a~ w~f~, ~r r~~~s~ pra~~rrry, dvill !se
seaz'Ch~d of Seized (heck fire eappropriate boz,1 C~ fOr __ __ d~y5 (not to exceed 30).
C7 umt~I, 4he facts ja~tifyi~z~, the 1a~er ~peci~c c3at~ of
~ ~ f.f ~ ~`~.~ '~ - ~A~Q~ELI~i~ ~~lQ$~~~~A~1

I3~t~ axtd tftras issued:
.fudge 's si~ra:r~r
:
C i~ ~d st~t~e ~e~~ Arg~~~s~ ~~fifornea -------- ---- F-9eae~. J~~qu~li~~; Ch~n!~n, ~.e.~~M~gistr~te dli~~~~ __
_------ l'rrnre~ name send ca'tle
/~U~As: V~l~rie ~. ~1~kare~+~rzlJarra~s ~. hlea~he

1,0 93 ~'ev. l2/di9) S'erch and Sef~rrre i~''crrmr+t (Page l)
.~~BddYgP
...................-~~--.~__~_~.--_.._....o....... .o..............~...a..e.__
~Cas~ 1Vo.: i r3ate arae~ time a~~ct~'rant ex~cudec~: ~o~y of~~v~~a~arat ~ant~ inventor}! left wvit~:
Inventory rraaa'e in tote ~r~sen~~ ~f
IP'[V~PI$4~771 Oftlae property tad~~i r~rxd rzuaaxe of"any persan(s) seize.

(Phase provsde ~ descriptacsn xlxat mould ~e sa~~ci~xa[ to deaar~nstrate that the items s~i~~d raFl vvaìltin the itet~as au~tzori~ed to be
se~z~d puu~suarat ~ 9h~ ~r .art (~.~o> t3'Pe of docurn~n~s, as eppos~d t~ "aaae~cellaneous da~c~nrr,~nes"j as well as tEi~ appa~xsa~~te
volta~ne m~ any dc~c~rments s~iz~d ~P.g., ~auta~b~r of b~;ces). ~f r~f~r~r~~e ~s ~ad~ tee are ~t~c}eed descri~rEian of pr~p~rty, specafy ih~
raurr~b~r of p~~;es to the aitachQn~ne and any case nuzraber ~ppearirg t~er~oa~.)
Idealers una~~r~en~lty ~,~per~ur~, thatIcrr~a an Q~cer who ex~csated this w~r~~rizt grad rh~at this zraventor}y is co~ect any'
w~,c a~etsv'ned ~Porag wiPh the o~àgt~'aca! ~v~rrc~r~t do the tdesignC~eajaeca'g~ 6at~e~~t,~~a ta~lir:~ ~itdz the C1~rXe`s G'~ce.
d3ats:
.~ec~~ling officer's sigriaS;;re
.('r~n1e~ rime and tale
.~~J~,~s: V'~I~rt~ L.. ~Aakar~~c~JJ~rn~~ ~. f-C~y~~~

~~~~~ ~
~R~~ISES Td BE 5~~~~ED
The ~U~J~CT LOCATIQN is ~oc~tP~ in a bei~ep ~u]_ti-ocvu~ant,
twa-l~~el rea~~entsal bu~ldr~g, l.~ca~~d ~fi 71~ 3~~ Street,
A~rar~m~n'v ~, &iermos~ F~e~rh, Colo 7'he SUBJ~~T SaQ~~3.~'"'~N is an -thy
m outh s:~de ~~ 3rci Sheet, with tie b~xilc~ing iacir3g north ~a
south. ~kae SL~BJ"EC'I' L~C,~T~ON has a brotan roof with ~rePr.lbl~zsh
Irian, ~ Tie SU~~EC7' LOCATIOI~T is an Ord S~:~~~~. b~~T~e~n ~acifze
Coast f~ighway (` PCH"9 ar~d Arc~rnore Piven~~~, There are 4 units at
the SU~~~CT i.,OCA'IIUI~.
~t the north s~_de of S~TB~7~C'~' T~OC7~'~I~N a.r.~ ~hrea or,~-car
c~arag~s o Fs~aove the three one-car gara~~s ~n the nartk~ ~i~3~ o~
the S[JB~~CT LOCT~TTOI~I are the h~us~ numh~rs ~71~. Above the
~h.r~e on.~;-car garages, on the seco~~, Hoar of ~hra rzort~ face of
the ~ui~dinc~o i~ t~i~ SUB.7~'C'.P 7::QC.~~'~~1V. ~'~crv~ the ~t~~re~ are--c~:~
~arag~~ ~n the ~c~ytl~ side of ~}i~ b~ui_l~a~ng i~ a g~orcta o~ ~:~.~
St1BJ~C~' L~C~4T'IQN~ which i~ accessed. key tsao sliding glass doors o
~'her~ is a sma11 vrindow loc~~~d between the ~~rc ~.li~inr~ doors c~x~
the balcn~y of tie SUEi~'~~~' LOCATIQN on the nor~t~ side of tYi~
k~~x.ildinge
T 1S g0l1YlC~
`~'~1^c ~~Q~1~ C~00~'~~ EY1t.~~I1C~ 10 C7 tl~@ ~UB~ECZ' L~C~'I'~011
kay c~alk~ng to the past szd~ of the buildins~~ ~,~~.lkir~~ ~x~ a f~.agl~t
of stairs to a landing, wi~ere~ on -tk~e rigta~ (mirth; ~~~ie caf the
landing is a blue door clexra~cat~~. ~~~.h ~ unit nu~al~~b "4" oxz the
i
I~3S~"T2~J1vIvN~A.~TTRI ~'~OTQCOL
_._^.~
left si~l~ o~~ tYae rlooa- frame. Thy `"i~~ck d~c~r ~nt~~r,cF Lo tiz~
SUBJECT LOCATIG~N a.s found by wal'~zn~' tc~~ t:he we t sides a~' tx1~
k~~alding P v~alkir~g up a flight of stairs t~ a ~and~.ng, ~.r~d ~t ~.YaE
'top of tie landing, taxrn~ng left to ~n unmarked blue dooms.
Below ~s a picture o~ the SUBJF~I' L~CA'~'IQ~1 from Gooal~
1~l~.~~
T1~TS2RUN3~F~'T~LTTY PROTOCOL ?~
I~E2 ~~ ~~ ~~~~~~
1. ~ on a~ng, rep "~~u~T~ym.~"u"~
~~ems to k~e seized are tie ~~lo~rzng r~car_r~~, c~c~cuzn~n~s, ar~d
ath~r items of Sean Mo~~on aid Nl~lissa Moxtan (a.k.aa T~eli~sa
Thomson Morton, a. k.a. Melis~.a 'Tho~soz~, a o k,~ o ~feli,~~~ Any
~'hQFnsor~, a. ic, a. N]eliss~ Inn i~1~r~ean), ~i~~v~n & earth LLCo end ~r~y
cat breeda.ng bu~anesJ, o~ an~r business r~~a~t~~i ~a mean Morton,
I~telissa Moron {a. k.~. Melissa Tr.ornsor~ M~rtox~, a. k. a, i~~lissa
~tzornson, a~k.a. ~~lissa Finn ~'horn~on, sakes. P~1ela.s~a Anr~ 1~for~o:~) o
Heaven & ~artri PLC, and any cat breed~:~g ~~~iri~Js, fcar tkae
p~rioci January 19 2023 tYaroaz~h -~1~~ p~eserx~:
ao ~3ray and ~.~? de~cum~nts rrsem.bla_cis~ or purporting to
be an 1IlStYL1X[l2IA~ for the paymerd~ ar~d/c~_r collate~~~i~a~ian of a.ny
debt., money orders, cou~aons, bonds o ~rici bark ~~ecks.
D~. P,ny end all t~.x x~tur~s, ~?t5 E'or_~m~ 10~~ P 1U40A,
lO~SOX, 104Q~~, 1 55, 1.7.20 ark ~lec~:raz~x~al3_y~-piled versians o~
the same, tam sc~edul~~~ cc~~z.~s cf t~~ r~~u:~n~, and do;..~ents
genP~~ted for the pre~a~ation of max returns fcr~ Sian Morton,
N~ela.ssa ivIorton (a. k.a. Melissa Thomson Dorton, a. k.a. lel?ss~.
Thorson, a.k,a. Melissa inn Thonas~an, a.k,a. Melissa. Aria Morton),
c. i~riy and a~_l tai; returns, I1~5 ~'ara~~ A~~~~ 104Gr~,
1040X, 1~~Q~~:6 1065a 1120 and.~~.~ectror~~.cally-~i~~~ 4J~.rsi~n~ cf
the Jame s tax schedules copies o~ 't~~ re~rarn.s, ai~e~ d~c~.ri~.~nts
INS"T~[T~E~?T~~,7:'~`~ k'~0~'9~~L iii

~ener_ated for the prep~ratioaz of tax returns for any bu~in~ss
related 'to ~e~n ~~~t~n, ~e~issa Morten (~e~ea. ~el~.~sa ~homso~
Morton, a.k.a. ~elis~a T~a~sa~, a.k.a. Me~issa Anr~ Thomsen,
a o k o a _ I~eli,~~a inn ~~ort~n) a irxcl~dir~~ HG~~~r~r~. & F~xt~ S~:[~~:, and
and cat br~e~ing business.
d. And arad ail documents r~ses~l.:~xig or purporting to
be commercial ~ilixzgs made in accordance ~riti~ ~1~~ ~'naforrn
Commercial Code ar~et ar~~' end X11 ~o~urr.~nt~ res~ lia7c~
~u.rg~ortinr~ to be UCC Fir~ancinq 5~at.e:r~e~ts.
e. Ivry az~c~ all ledgers, acco~ar~~. ~r~~ks, in~entox~y
records, pra~it or ~z~come statem~n~s, and e~pe~se~ or lrs~
statements nor S~~.n Morton, Melissa M~rtori (a.k.a. I~~?issa
'Phomsan Morton, a.kea. M~lis~~ TYaomsan, a.]~e~~ ~~~i.:~sa Ann
Tharerson f a. k. a. Melissa Ann Mor~or~', I-~~a~~en & Fartr: LLC, and aa~y
cat bre~clin~ business, and any Pausaness relat~~z try Se~x~ Morton]
Me4issa Morton (a.k.a. Nleliss~ ~`hoznsan I~ar~on, ~<ic.a.. .~Ie.lissa
Thomson, a e k,a. i~ela_ssa Aran Thomson, a o k.~. Me1.i~~a Ann ~9orton),
FIe~v~n & ~àrt~. I~LC, and any ~~:~. k~xee~~~g ~~asi~~~s.
f. Any ar~~ ~]_1 bank ~cco~:nt r~cordS lY~G`~.L1Cl .rag
acccaunt applications, signature cards, dank s~~a~ements, xecords
reflecting dates and ~rnou~ts o~ depos~_ts, ~rit~drawals, in~er~at
mdemos, debit memos and credit ~ernos, ~e:pn~it .`s~1~a r r~~ords
refl~c~in~ ~~e ~r~~nt~ty e~f ch~cic~ d~posit~d, ca,zthclrawa.~ ~'ip~,
~ecor~.~ ~ii~c3.osi~.cr ~h~ d.~spos;Lion of w~~L ~~.~x~~:~~ra:ls~ w.xr~
I~TSTRUME~ITALT~Y &~RQ~':~CQ~ ~~
,
t:r_~:~~~~~~~~ ~a~d cairc inst.ruct~.an~; in the n~7.r~~ c~i Sean ~~r~rton
Me~a~ssa :vlo~'~on Vi a. kale r~elissa '"'ho~sor Dorton, a, kea. Melissa
~ Ann N1cr~on},
Thomason, a.koae ~'lelis~a Ain Thomson, ~.l~.a. ~lelis~
any
~e~ven & Earth LLCp ~ne~ any vat k~~~~ding busirs~ss', an~i
. a
~u~iness rel~at~~l to Sean Mlortox~, ~l~lissa Nlortcn (a.~C.a Nleli~s
~
Thomson l~or~.o~i, ~ek.~. M~lisJ~ ~~~amson, a.kea. MQ~.9_ss Anr
and any
Thomson., a. fit. a. Melissa Ann ?~orton), ~-Ieaysn & Eaxth LI,C,
cat breeding ]~usinesso
g. Any and ail i~v~stment c~~cu~e:rats inclucin~
, asset
cc~in~~zay pz~r,~~e~tus, comparzy. pr_~f_a.l~,s f trace confz~an~.~:iar~s
l
s~atPmPnts, gtain/7.o~s st~.~~ments P records c~~tai~.inr rdpita
pa~xnents in tie
cantrib~~ions, ca~i~.a~ withdrawals, and cii~~.d~nd
'Chc~son
raam~ of Seam Nlor~on aa~d Melissa ~Icrtori (a. K. a. Me1~~ ~~a
n,
Morton, a.]~. a. ~leli5s~ ~'homson, ~. k. a. 1~~1iJs~ Ann Thomso
arn~ any c~.L

a.k.a. 1~~3~:~~~~ 1~nn Morten} ; ~saven & ~,artr: LLC,
~~az~ t~~rton,
breedzng D~u~inessy o~ an~r businews relate to
I~lelissa Morton ~a o ko a. N3~la.ssa ~'homson Nlox:t~on, a. k.~. N:eliss~
~ha~son, a. k,a. Melissa Ann TP"lOI[9SOI7~ a~ ke a. M~lis~a

Ann Morton},
.
Heavem & ~ar~h I,:GC, and any cat ~r~~din.g ~~asin~ss
h. Any ar~d all origi.n.als ~ncl/ter ca~7.ie~ of any
~~
in~raxces, bi1~s, ar receipts :re1.~-ted ~.c~ tlxe pu~cY:a~~
aary k~~r Sean

e1~e~xor~ic eq~.ip~n~z~t~ office su~a~~z.es, anc~dor s~a~tior
, ~o k. a.,
~lor~on aa~d ~4elissa N]or~on (G. 9c. a. Mel~s~. '~hoznsan ~3ortom
N3~~.iv;a A,z~ra
~le~.issa Thcamse~n, a.k.ao Melissa ~:~.n Thom~~r~, ~eko~.
~
ZNSZ'~U~'1EI~1~À~ITY Px'~t?TU("C)~
~~r~~n), Heaven & ~~r~ki LAC, and any cad ~.r~e~~n~ ~us~n~~5, o:~
a~~ ~u~ines~ re~ate~ t~ Seen M~r~~n, Melissa ~o~~oa~ (a.k.am
Melissa ~ho~son Mnr~ori, a.~.a, ~e~issa T~ornsa~, ~,k.a. M~~is~a
Ann T~omsan, ~.~.a. Mel~s~a Ann ~ox~on}~ Heav~n~~ E~x~~ ~~C, and
any cat breeding busin~~s.
i.. Aray and X11 oric~:;.:~al.s andfcsr r:o~Jies of and
in~roic~~, 3~~lls, or receiTJ~s frcm ary Co~sn~y ~~~rardez, S~cre~a.ry
o~ 5tat~, ar Gourd Clerk,
~. Any and all TRS public~ti~ris, regulations, ar~d/or
copies of IRS foams and documents; extracts :EYc~~e the Int~rn~l
Rev~nu~: Code; and any cr~rrespond~nc~r~~ating to IRS ~Grzn~,
Internal ~~v~nua Statutes ox ~~~ulatians a.nd ~~x schedules.
k: any anc~ a1I records, doc~axaents, pro~rd~ts,
ap~~ica~ions, o~ materials id~ntifyin~ rust~zn~;rs, ?nclarcling
client f~les~ c.]_i~nt li~tir~g~, corx~s~or~~'eric~, tF'~phe~~~ :~~oks~
bu~ine~s care, noes a~ad otter c1a_~nt a_~~or_-relation, key Sc~a~
I~aruan and i~e~.is~~ Morton (a.ks~, M~1iss~ Tt~onlsor: ~t~rton~ a.k.~,
~Iel~.ssa Thor~sora A aokoa, ~Z~lissa Ann inorn~or~, a.koao Melis~~ hnn
Morton), Heaven ~ Earth LLC, ~.nd any mat b:reeciirag blzs~.nessy and
any business related to Swan ~Iorton~ t~leliss~ ~Sc~ztan (~.k,~e
Nfelissa ~'hoansoz~ Morton, ~.. k.a. l~eliss~z TYaor~so~, ~.k. ~ ~ ~Ielis~a
Ann 'r~~omson d a o !co a. M~li_ssa Fir~x~ ~7or~o:i), ;Ie~v~n. ~ ~~rtn Ly~C, a.nd
any cad breedaza~ bus~r~ess o
1. Any and ~~1 invr~ir~~, cl~~c~~, mc~~ey ox~ci~r~,
r.1vsTRi7I~IE3~TA~ITY P~t~~"6~G~~ va_

receipts, l~dc~e~~s, sc~l~ec~~i.l~s, and a~h~r rer~ords x~~latT x~r~ ~c
consulting fees9 ~~~s for ~~.L px~paratior c~ fina~c~.al
a.z~s~xuznPnts anc~ t~CC fil.~ng~~ c~~ 1~r~~d~rg~ ad1C1 ath~r ~_nca~n~
received, by S~aa~ Morton end Melissa Morton (a.k.~. Nleli~sa
'I'kzc~msora I~orton~ a.k.a. Melg~sa Tham~c~n, a.k.a. M~lisca ~r~n
Thomson, a. k.a. Melissa Ann t~ir~x~c~r~) , Heaven & Earth LLC, end a~~
cat breeding businessy or any' ~au~ines:s rel~te~ tc; 5~:~~i. Mort~rr~,
Ndelissa Morton {aok.a. Me~is~~ Thomson Morton s a.~:~o Melissa
Thomson, as k. a. Mel..~ssa Ann ~"hamsQn, ao k. a. Melissa l3nri I~or~on},
Heaven. & Earth LI,C, anc~ axiy vat bre~c~inc~ business o
m. any end a~.1 c:on~ract~ ~ni~ere~ irx~o, l~~s~s ~.~c~
rental ~gre~m~cx~ts enured. a.~ato, ~~n.d ve~doa: ir~~,Y~ic~s rel~tzzxc~ ~~
*h~: operation off, 5eari f~Iorton and M~:lissa ~Iortot~ ~~.- ko a ~ Melzssa
T`hom~son ~9ortan, a.k. a. Melissa Zhomson, a.k.~., Meli~sd Ann
Thomson, a.k.a. A~elissa Ann ~Io~tan)y I~e~ven & Earth ZuCs and any
cad br~~ding }ausir~ess, ox' any busin~:s~ r~.]_~t~c~ tQ S~~n Marton
Melissa Morton (a o )c. a . Melissa r~'h~r;is~ra Mcr~on, ~. k,a ~ ~1~lissa
Thomson, ~ o i~, a. ~lel~s~a Ann Tk~~mson, ~ o ~Ce a. h1el~.ss~ 74r_n l~cr~on),
He~~en & ~a~rt3~ LLC, and. ar~y eat br~ec~anc~ business.
n, any' and all corpor~ve tninut~s, stoc~C registers,
oth~x' records r~fl~cting o~rnership o~ stoc~C re:la~~n~ to SP~~
Morton axed [~~~~.~sa Nlc~x~tesx~ {~ a k.~ . I~el~~sa 'Chom.san ~c~rtany a,k~ ~.
Melissa Thom~crn 9 a.}~.a. ~Ie1~_~sa ~lnn ~r~mm~or~, ~.k.a~ ~l~li~sa ~iir~n
Norton}, f-Ieav~~i & earth LI,~, ~n~. any c~~ ~r_eec~ir~g k~r~sires~, ~r
INS~'~UMENTAL~iT~ PRUT.~~O~ vii

an~r bt,i~ine>s r~~La~e~i to dean I~c~rt,on, 1~~.~1~asa ~~~xton (aek.a.
Melissa Th~mso~~a l~or~.~n, ~. &~, ~a Melissa Thamsaz~, a.}c. ~ o Melissa
Ann Tham~a~, a. k.a. Me~.issa Ann MUrt~n) ~ Heaven & E~r~k.h LLu, acid
any c~~. br2ed:inc~ k~u~~en~ss.
c. Any and all loan applications i=.z the raam~ ~f ~eari
Morton grad I~:eli.~sa. Alor~on (a.k.. a. P~~l ssa fihor son Morton o a. J~. a.
Melissa ThoYnson, a.4~.a. N~el.i_ssa Ann Thomson a,ko~. Meli~~a Ann
Mori:an), Fieav~n & Earth ~Z,C, ~r~d an~r cat l~ree~an~ ~~us~ness or
any busi:a~ss rel~tec~ to ~e~n Marton, I~~eli~sa P~ortara (aokea.
Melissa `Thomson INortor~, a.ke ~. Mel~.ss~ Thazns~n, a o k o a o Nd~liss~
Ann Thonnson, aokoae Melissa ~,nrt Marton}, Heaven & earth ~::T,C e ~.~~
any cat br~edins~ ]ausin~ss.
p. any and all que:~~tionnai.r.~~ aaad and re]_ated
records doc~~m~nts P prog~amsr a~p~ic~.~iors, or m~~t~rials
outlining an~ormatiara needed to c~znplete the pr~p~ra~ian u~ ~x~y
Financial instxument~, UCC fi.langs, ar any tai r~~urns
in~carpc~r~.~ing such documents, .inch=.~dinc~ any an:~ ~?~ r~cor_ds
es~~blis~ing ~nr.~a~aP, ~~p~~.s~s~ aid ot~~s~ar~ding lia~il.1_ti~v, ~s
rae1~ ~s ~~cor~ls .x~latec~ ~'~ a~~~t~ a~ Sian Mo~'t~n and N7ela~ssa
Morton (~.1~.a. ~Ielis~~ 'Thomson Morton` asxoa~ Me1a~~a T~a~nscan~
a.k.a. I~e3.i.~sa Ann ~hom~on, a. key. Melissa Inn Marmon}, ~3~aven &
earth LAC, and any cat bre~eiir:g 3au~~ne~~ ar.c~ any business
~~latec& to Swan Moron, lulel~ssa P~o~ton (a. k.~~ N3eliss~ Thomson
Mc~rt~n~ ~.k,~a M~lis:~a Thomson, ~.k.~a Meli~s~ Ar~ri 1'7io:n~rr~,
I~TST~2UNl~NTAL~'T'Y PROTOCOL Sri?i

a. k.a. ril~~i.s~~ inn 1~c~rtox~j , Hea~r~r~ & ~ar:.h I~~C o ar~~ any cat
b~eed~.ng business.
Cj, ~~~7 dT1C~ dll P@CQY'C~S e ' ~~'OC~~a?Y15 q

C~OCL]~Il~I1~:S
applica~.ior_s, ar m~t~rials e~ici~x~.~~.nc~ clz~nt fina.rci~s
r~~ationships with Sean i~c~xt~n, ~4~li~sa M~x~t~n (a. k.a. Melissa
Tk~o~nsc~n Mc~rt~ra, a.k.~~ I~'de~.issa Thomson, aak.:~~ ~I+R~issa ~~n
Thomson, aokea. Melissa Ann Nlortor~), Heasr~n & Ea:rth LLC, and a:~y
cat breedizxg business, and any business rel~r~d ::c~ dean Morton,
Melissa N~o~ton {aok.~. 1~~li~sa Thomson ~Io,ton, a.)~.ao l~e~issa
T~r~rn~on, ~,koaa Melissa .k~nn Thor~~~n, a.k.~. M~li~~a An.~ Mo~~ton},
Hea~aen ~ Earth LAC, ~r~d an}~ ~:.at breeding i~usin~ss.
ro any anc~ al.l accounting reccrc~s, s~aec~:i..fiCa~.ly
financia~ ~tat~ments o le~gers r ~ou~nals, check re~~ste~s, notes P
correspo~denc~ and other books and records of Sean. Morton,
Melissa Mor.~on (a e k. ~. l~~~is~~. ~'~~mson Marton, a o k. ~ , e~lelis~a
T'ho~son, a.k.a. r1e1~_ssa P,ran ~~oa~son, a. k.a. Mali:sa Anr_ Morton),
Heaven & Earth LLC, .sand any cat br~edinc~ business, pr any
business related 'to Se~a~ ~[~~~or~, Melissa ~Iorto~ (~. k. a. Melissa
Thomson ~lor;;an, a. k. ~. Melissa '~h.am.~~np a.k. a. NlEliss~ .~.rax~.
T hcanson, a.~c.~e Melissa l~nn I~ortor.), i3ea.ven & ~~.x~~.~ S~~~ P end ar,v
cat ~SrEec~ang i~us~raes~.
s~ Any anc~ X11 arsgiral~ ancd/o~ ~o~aies of any
d oc~nents r~seanbl~nc~ or purp~?:tinc~ ~o }~e lec~~J_ ple~dano~, l.ec~~1
motio~n~, a~aci0or o~h~r court filings.
II~S'~RUI~l~&V~'ALI~'Y ~ROTC~CO~ ~x
~. Ca~Yi9 if the amouxi~. rPrc~vel~d iv in ~r~e~~ rai
~ ~oo~Q.
uo Cozres}~onc~~n~e and nare~, in bath ~l~ctro~ic (e--
mail) and physical form by and iaetween :S~~n I~:r~r~ton, N`~~issa
Nlar~on, H~ave~ ~ earth PLC, any dig wallcir~g business, dnd any
cat bre~din~ l~usir~ess, arscl,0o~ and 'third ~~rt~, and ara~a bu~a.nes~
rel~~ed tc~ Sean Nlorron, Melissa :~~.rt~n (~. ]c. a. ~Ieiissa Thomson
Morton, a o k.a. Melissa Thomson, d o k,~ e M~li~~a Anr ~rzornson,
a ~ k, a. I~~lissa Aran Morton), Heaver? & Ear~1~ :GL~, anc~ tiny cat
bre~~ing' busin~~s, axzd/ax ar~y ~h.i.rd ~ar~y.
v. any dig~t~_l c~~vi~;~ us~cl to ~~c~lz~~te th6 above-
Iistec~ violL=~ti~ras of the abav~rnention~~ c~iztt~s anus fv~ensic
copies ~h~~eofo
w. With respect ts~ ~i~itam devices users 'to
ice
.facilitate the a~r~v~-listed violmtic~n~ or c~ritaining .eYric~ea-
to
filling within the scog~e ~f the .f~regoine~ ~at~gorips of it~rn.s
i. evidence of ~sho used, owned, o.r. controlled
the
the de~rice curing the times periad of Jan~a~~~ 1, 2023 ~i~rnugh
~Sresent, such ~s lags, registry ~ntx~es r canf~gur.~tio~ ~~~es,
~a.7ed us~rn~an~s and pa~svaords, d~cum~n~s, br.as~~sin~ hist~r~r P user
ng
prof?il~~ ` ~-~na~16 ~-mail cor~tact~ l ch~L aa~d i~star~~ m~ss~gi
logy, priotogxa~h~, and c;~rxes~on~~nceo
x
:~l~1STRUNiEI~T3'AL~T`l ~'R~i(~CUI~
iz. eva~c~er~c~ of the pr_e~exzcc~ +a~~ absence o~
software th~~ would allaw at~~rs ~n c~z~tx~l tie c~~~rice, such as
~i~uses~ fi~o~~n horse, aid otk~e~ forms of rr~~lica_c~us saftwax~,
as wel~ as evidence o~ tYse pres~nc~ ox. absence of v~~ur_it~r
so~twax~e designent to defect malicio~x~ saftware;
iii. evidence ofi the att~chmen.t o~ other d~v~ces`
iv. e~t~.dez~ce of counter-~orens~c programs ;and
~ssnciatcd d~.ta) tt~~~; arm d~signee~ 't~ elfinin~t~ e~~ta. from tY~e
c~evic~;
v. evidence of the times the device case used;
-vi. e passwords. ~ncrypza.on ]~e~~, and oti~~r access
devices what mar be necessary ~a access ~:n~ dev'ice;
vii v ap~licati~ns, ut~I.ity pr~gr~rns o co:rpilers,
in~erp~eter~, or other uoftwara, as well as czrcumer?ta~.iori and
manuals P that may be necessary ~r~ access the devi~~ or to
conduct a forensac ex~rtainat~~ra of ~~;
vii~o reGorc~s of or inf~rma~.~.on abou~ In~erne~
Protocol a~~~~SJ~J used ~y the device;
~x, records o~ or inforzna~ion ~bou~ the d~~rice s
Internet ac~.ivity, z.ncludinc~ firewall lags, cashes, browser
history end coo~i~s, ~boo~ma.~kec~, ox. "~3v~ri~~' w~~ pae~es,
search teams ~tk~~~. the u~~r en~t~rec~ into any Ir~tern~t s~ax~c~
engine, anc~ r~cagc~s of user-~:~rped web adc~r~ss~s,
2o A~ used herein, tl~e terr[is `".~~Cox~cis~" "docur~~n~~, ,'
INST~iU~+I~~ITALITY E'ROTOCO~ xi
~e ca d71C~. '~YEI~~@~1~~~'O J.x].C;~_11CP T'~:C:C~YC~S~

"~1~~OC~Y'c~..I115r ~~~~.1CCi'~10Y1S s ~o
documents, p~rogra~ts, appaications, anc~ materials created a
can
mor~i.fied, o~ shared a.ra a:~y form, a~nc~ ud~t~~ i:~ digital ~"c~:r:r~
any dic~3ta1 device and any foaensic c~~i~~ th~rebf.
3. As used herein, tl;~ t:ran `digital. ~~vic~" includes ar.y
sing
el~c~ronic system oz de~rice capable of storing or proces
da~a ir_ digital form, inclining central g;roc2ss~_ny unitsP
~l
e~~~k~op, lag~top, natebook, and tablet ~ognp~ater~; p~rse~n
s~z~~k~ ~s
digi~al a~si.s~:ants; wirz~ess caz~unicatio~i devices,
and ma.~~~.
~elephon~ paging ~levice~, beepers, mobile t~Iepho~es,
s d such
phones; ~ig~t~l ~a~teras~ peripheral ~nput,ca+xtput device
as ~Ceyboards, print~~sp scannez~, plot~e~s~ r~.or~.itcrs, and Braves
devices,
in~.ended fUr~ rezroval~le medi~r related roxnmunicat~ions
~ media
such as modems, routers, cables; end. connectic~zso stor~.g
o opta.cal
such as hard disk drives, fla~~y di.sk~, memory care~s
(excl~.diz~g
~.isks, anc~ magnetic ~ape~ used to store dic~i.t~l data
analog tapes such as VHSj; and s~caratyr devices,
~e Tn se~~~hing cli~ita~L da4a shored d~c~i~~~. devices, lair
t wi:~J_ zrnploy
enfo~cem~n~~ persanne~. Executing this search k~arrar~
the followi~c~ procee~ure
a. ~3w enfor~~rn~nt personnel or other indiva.duals
h teem'} wisl, iii

assistii-~g law enfc~rc~men~ ~~r~~nnel (the "searc
on-~i~~ o~
the~.r dascre~.~or~, either search the digital c?~~ra.~e (s?
ri~t~ law
seia_~ ~r~d tiaraspor~. ~:he device(sj to ~z~ ~ppro~
xiY
INSTRUM~~'T~I~'Y P1~0~9~QI,
e~f<~rceman~ lak~c~r_atory ~r similar_ f~cilit~ tU ~e searched at
that location. ~'Y~e search teem shall complete tre ~~arch as
soon as .is prac~ica}~le but not to exieec~ 60 c~a.ys ~rozn ~th~ dat2
o~ ~xe~t~~i.cn of ~Yae caarrant. I~ additional. tizn~ z~ zaeedee~, ~~e
government Ynay seek an extension of tl-iis. rime p~ri~c~ ir_arri 4he
eourt on o~ .before the date by which the sea.r.rh was ~a have begin
completed.
b. The team ~~ar.~:~ing the digital c~ev3ces wi~.l do sa
on1.y by using search ~rotoco~.s sg~eci~ically chosen to _Lc~en~i~~r
only the specific i~~nn~ to 1~~ ~~iz~d i~~c~er this warrant.
c. The team znay subject all of tie da~~ c~n~a~n~d a.n
the ciigatal device capable e~f con~a;~ning i~ems to ire seized as
~pecifi~d ire this ~rarra.rrt to tihe protocols to deter_m~~e w;~e~her
the digital device ancd any data falls wittain the i~err~s to be
~ei.z~d as set fo~-~h herein. Tk~e .learn s~arch:~r~~ the ci.ir~~t.al
~d,"
deva.ce may also search for and a~Lempt to x~eco~re~ "clel~t
the
,hidden" or encrypted data. t~ d~Lermi:~s, ~~rs~a~nt to
to ~e
protocols, whether the data falls wi~~in tha l~~,t ~~ i~erns
seated as sit forth h~re~~a,
do Thy t~~m searching the digi~.al de~rice ~~ao r~~~y
d
use tools to ~~~~.ude normal operai~ing system files and standar
gird-party software that do nit need to be searchedo
~. T~Ze search teen may also use soa~lnistic~~er~
Kith ,
hasra_in~ tools j.ncluciinq "~riC~se' and `~"L'Y" (:Eor~ri~ic ~oa1
x~.ii.
INSTRU~I~~'~.AL2~'Y PRO'I'~CO.L
e Sher searct~:i.nc~ a ci.ic~a_taJ. c~evi~~ }~ursu~rt to t~~
spacif~c p~o~ocals s~l~ct~d, ~~h~ ~ea~, s~~rch3ng ~~e ~ir~i~.a1
d~v.~ce ~~aalb made and reta:i.n notes ~~gardir~g how ;he search aa~,
conducted pu.r_suant to the s~lecte~ ~r~~ocols.
g. If tie team searching a digits.]. dev .cP pux.suan~
to tie sal.ected pro~.ocals encount~r~ irnme~&i~t~l~ app~r~:-rt
con~xalaand or otr~er evidence o~ a crime cutsie~e the scapp ~f the
items try be seizedy the teai~n shall zrn.%nediat~ly disconzira~e i'ts
search o~ that dic~~t~l detaice p~nainr~ ~r~rth~r ord~x o~ fibs Co~r~
and sha11 mike and retain notes derailing h.oVr the ran~~ab~nd or
other ev~.c~ence of a cra~~e was encounte~ea~, incl~ar~znr~ tow zt was
ignm~diately ~ppaxent cor~.raband or evidence of a crire~e a
h, If the search dztermines tk~a~ a digital deva..ce
does not contain any data fal].~ng within the list o~ ztezns to be
se~z~d pursua.n~. ~.o this ~aar~~~ni~, tki~ ~ove~nznent wall a~ soorb as
practic~~le r~~turra tie c~e~rice ancz dele~~ or d~stro~ a13 the
fr~rensic codes th~reo.
~..~ If the search determines ~i~a~ a d:i.g:i.~.a aevice
does contain data falling within tl~e list o~ items ~o be sized,.
the government may ma~c~ anc~ ~~~ain copies cif such data, ants mzy
accc~~s such d~t~ a~. ~riy time o
j. If' the s~~rch d~termii~es that a digital device is
~1) itself an i~~m to be seized aid/or (2) can~ai.ns ciG`ta ~a11in.~
~ai~hin the Iist c~~ items ~.o b~ seiz~.d, the go~~~nanen~t r~~.gr .~e~~in
~I~S'.C~Z~7MEa~~.d~~ITX PROTOCOL Yiv

fnre~sac ~ap~es of_ tie ~igzt.~~ devices ~u~ may nor ~cc;~ss t~se~~
(after the ti~.~ for sear~Y~ing t~:P ~~~rice rya ~x~ixed) absent
further caurt c~gder.
k. The government may retain ~ di~ita~ device itsz~f
until f~.irther or~~r of the Coart or one year after ~h~
co~clusac~n off' the c:i.mina.l i.a~vestigat~.o:n or case {~ahich~ver is
latest) only Yf the device is deterrn~n~~ to be an
instrumentlit of ~n offense under_ .i~nve~tigat?on ~~ she
~overnm~nt, within 14 days Following the. time period a~btl-~o~iz~d
by the Court for completing the search, ob~~in~ an order.from
the Court au~hoxizing retention of the device for tah~~e an
application for stici~ are oYd~A as ~e:ndinc~) , Ot~er~ris~, tk~~
c~av~rnm~nt ~r~ust return the d~vic~.
1. Notwithstanding the above, after the completion
of the search of the digital d~vic~s, ~~e gov~~rur:~~~ sh~11 rat
access digital. date falling ou~sir~P she ~co~~ of tt~r i~exns t~ ;~~
seized absent ~u~~ther order of tie Cou:et.
5. 1:r order. to seax~ckx for da~~ tk~at is capable c~~ being
read o.r. ~~terpreted ~y a digital device a l.~~a srafo~cement
personnel are ~uthoriz~d ~o seizes the foZ]_oeain~ :i.~ezns, subject
to the procedures set forth ak~ovea
ao .Any digital e~evir_e ~apabl~ of being used t~
co~nit, further o?- ~t~re evidences cf the r~ffense(s j 1is-ted
aboa~;
TIVSZ'RT)I~~N'.C'd1L,i"I'Y !'R(7'T'<JCOL x~,

b. Any e<~ui.prnent used to ~~.cilit~t~ the
l
tr_ansm.is,~ian, creation, drip~ ayd er~coda.ng or starage o~ c~~~i~a
dr,ck~zzg
data, ia~c~uding woad p~oc~ssing ec~uipr~~era~ r mocie~n~,
s and
stations, monitors, pzintera o plott~r~~ e~cry~~ioza device
optical sca~ner~~
c. Any magne~ic o electronic or op~.ical. st~rar~~
device capable of storing r~a~~, such ~s f~opp~ disks, hard
d1Sk5, ta~JES~ Cl~-~(~IySy C~-R, CD-~WS, I~VBS, Opt.1Ca1 d~.w~5,
printer or memory buffers, smart ca~ds~. PC c~rdsr m.emoxy
cel~ul~r
calculators, ~lar~t~Jnic ~ial~rs, elec~:zdnic not.eb~~ks,
telephones and ~~rson.a.]_ digital ~ssistanL~;
d. Any d~c~ertati~n, op~zati.rig le~c~s a~ad re~~rence
r~.anuals r~gar_d.ine~ tY~~ operation ~f tia~ d~c~ital device or
sc~~t~aare ~.is~d in the o~igital device,
e~ moray applications, ut~.~i~y progr~~ris, cor~p~~e~s,
or
interpreters and other softw~~~ used to facilitate di..r~ct
~nclirect cozr~nunication with the c~igita~. device
f. Any physical keys, encryption devices, ~ongles
~ai.~ ~ccesil to
and siia~ila.r ~~y,ical a.~~rns t~i~.~ a.rp neve~sary ~o
, and
the ~~.gital d~~~a~~e ar data st~.red on ~:he c~igit~=~l dev~c~
coo Any' passwords, pas~~ard files o test Bc~ys~
t~ access the
encryption cedes or other infc~x~a~.~on neca~sary
~igi~.a~. ~levzce ob ~a~a stnr~d oi~ the cl~g~ta1 deviL~.
~.~i ~hi~
'the special proc~eiures relating to digita]_ zn~clia f~~.n~
~tvi
INSTEt[J~S;_.~TAT.,I~"~ PROTOCOL
~t +~~ tl~e
6a~~r~~~L- ~o~rern manly the s~.~a:rch rf ci~gita~ ra~:~c~1.;z ~urJu~
to ar?y
authority co~aferred key this ~warran~ ar:d dc~ nat apply
order_ .
search of digital media ~airsu~nt to ac~y other co~r,rt
x~rii
IIo7STRLTi~1~1~ITP,~~.'I'1' PRO'I'(~COI,
~~~
g i
2 1
~~~~ J~~ ~~ ~k~ ~~ 24
C E~aT LIf,
4 L13~ ~ dG'el~E':5
L1NI3'ED ~'r'A'T'~S DIS'I'FtIC'~' C0~7R.'~
9 ~OF2 'I"~ilE C~1V'`T ~IS`~R~CT OF' ~AL~~~ORl~~~,.
'10 ~7~TTJAFtY' 20~~ ~~'and 67u~-y
1 ~. i7~TI7'EL? ~'r!-~'r'~S OF' ~M~~ICA, CId X30. 15-006~.~ (~i)
12 Pl~iri~.i~f, ~ T R ~ T
U. ~' ~ k S~ 1~ I Z~ G
~_ v. T ~1TT D T ~" '1 Pf ~ I3 ~
14 ~~1~N DAV~~ MClRTJl~ aYl~ [~.$ TJ. S. C. ~ .371; L:Orl~z~. i~~C~' T~

MELISSA MOFZ'I"C)~T, aka Melissa. D~fr~~c~. 'I~~~ Ulli~~Cl ata.~e~] ~$
1.5 ~11oi[~San ~'I~x'ta11, ~~a Dielissa LT.S. C. ~ 2~7: ~al~~ Cl~itns 'i'o 'I'r1~
I'homu~n, aka ~fel~ssa ~nra Ua~it~d States; 18 U.S.C. 514 0
15 Tho~ason, aka M~lis~a Iann ~~ctiti~us obligations o 18 rJ. ~.C.
Mor~oYg, ~ (~):C~.~:'.sing Asa pct 'I'o S~ I>C~r9~]
1~
I3~f~ric~a.~x'ts.
3.S
19 Thy G~~rbd Jury ch~~~e~:
20 C~T~IvT~' ~3T~E
21 [~3 U.S.C. ~ 37~]
22 At times r~l~~r~r:~ ~c~ this Irac~ic~tn~n~t
23 A. Ilv'I`ROD~7CI'C)I~Y .A~L~G~,~'~ONS
2~ ~.. T~e.~e~ic~ants S~ ~AVI]~ 1~FC;RTOI~ and M~~~SS~ M(~R'PON, a.k~
25 xi P a}~a 1~isliss~ Tkaor~son, aka Me7Lis~a ~ix~n Thr~mson,

t~i~l~ssa `~kx~~~~n Nfor~or~
26 ~}C~. MP_I~SS~ ~$.T1T1 MC9~~Oi1 (M~I,Iu~`5,~1 I~Ft~''O~T) iC61~.~C~lgl~1'~7 ~'~~~X'~'P.~ ~O e"~~
J7 ei~fend~n~,v) eaer~ craa~~i~~ a~ad~ xesa.el~c~ ixa I-i~rmosa. a~.ci~, Cam'ifcrni~.,
2~
1 which is lo~~ted in ~o~ A~ig~~~s Co~~~y ar~~ w~~x~in t~~ ~~~~ral
2 Di~~ri.ct o~ C~liforrni.a.
~. ~il~ ~I1~E'Y'I13~. ~i.~V~I~.Il~ $~~'Vl.~~ (~~{~`~ 4~7~~ ~.Xl~. ?S ~Il c1g~37~a".~ CJx
E
4 E tka~ Unit~c~ St~.t~~ ~~p~.~~trnerd~ of the Tr~,~~~a~, ~e~~an~~.ble fax
5 ad~ninis~erin~ ~rac~ eri~~rcin~ T_tze tax laws oaf the LTnit~d ut~.~~~.
6 3e TRS Fo~m~ 7.099 wire a~~. awe u~~d t~ rep~~~t, am~srag o~~~~r
7 ~k~.ing~, irat~re~~ income ~rac~ a.s~oci~tec~ vai~.~x~.a~.d~x~c~~ ~c~ ~.kae ~~.~.
Ora.giria~ :L~su~ Di~coun`" 4~~i7~ ir~ccarn~, typica:t.ly ~e~or~e~ on ~~ZS
9 Farms 199-C~~D, ~;as and ~s ~. foxan of in~~:~~s~ :~~ar_~m~ c~~rr:~~.1,y
10 real~.z~r~ aaza ~eb~ instruments issu~c3 ~t a d~~car~uri~

r.~ ~o ~~ pu:~cka~.~~~ ~~r
11 ~~s~ th~.n tl~e u7~t~m~~e redentptio~x v~1~z~ ~f the d~lat i.zxs~r=a~n~nt.
12 ~. OBJECT OF 'I`~IE ~~I~7S~~T~.F,CY'
13 ~. B@~7.i'~1rklIl~ 2I1 QIC d.~?O13~ ~~YGYE X009, ~Il~ C:1YI~lI1LF~T1+~. 3~ ~~3~d
Z4 until izx or about ~igr~l 201.3 ~ ice. I,~~s ~rageles Coairx~;y,

Y vv~.~h~n the
15 C~~~ra~. Di~~~ict o~ ~a:~i~o~nia, c~ef~xa~~r~~s Sr^~AiJ 17~4V~~
: 4 MQ~'~~~7 ~:~c~
3.& i+~I~~,~SSA MOR~'~N, tog~thex~ w~.~~ ot~i~~s known axed ur~.~Cxaown to t~~ Grand
~7 Jury, knowiri~ly combined, ce~~.~pzr~~, ~~c~ ~~reec~

f~ t~ c~~;fraue~ t~.~ Uni~~d
18 ~ta~~s by' imp~da.n~, impairing, obst~u~~~zn~ o ~,rac~ de~eatiny the lawful
7.9 ~ove~nm~ntal f~arsction~ of a g~rsve~nmexit ~g~n~~, z~~~n~ly the IRS, ~y
2(3 ciecei'cf~,tl a~.c3 cii~~ar?e~~ mans.
~1 co r~rnr~~ ~r~ r~~~ts o~ rfi~ car~TsP~~c~ ~

22 Thy erbject of ~k~~ c~r~s~iracy way car~~~d waif,, and t~ k~~ ~arri~e~
23 out, i~a ~ubs~~ra~~, a~ ~0~.1.ova~
24 5. ~eferadants, ac~ixig togetkxer end s~p~r~tely d ~r~pa~ec3, ar~~l
25 aa.d~~ in the ~re~aa~~~~.on o~ dafsn~~nt ~~ DA'~7T~ :~0~2'POI~7's 2t~05, 20L~~,
26 2007, ar~d 2008 iz~com~ t~~ :~~~urn~, t~~t ~ortxts, ~nc~ ath~~ doctam~n~~ a~c~
27 su~t~~tt~d paid ~als~ x-etL~:~~n~ witka a~~.ac~ze~. fais~ do~ur~e~t~ t~ t~P
28 z~s.
1 6. ~~~~n~ants ~ ~c~inc~ tr~g~th~~ arad se~s~~a.t~ly, ~Sx~p~:r~~, ~~.d
2 ~ic~~d i,z~ t~~ grepar~,tiora of r~~~erac~~aty M~~YSSA ~1C71~'A"~N'',~ 2GJ'7 ir~cOrne
3 tax return, ta~c fox~~, ~nc~ oth~~ ~ocumant~ ~ar~d

~a saxbBni.tted s~i.c] ~~1~e
i
4 return with attaehed false d~ocu~n~~~~
xn ~~ the :CRS.
5 7e L~pf~n~.ar~t
ri ~~ paused. ~t~xa.~iple ~o~ea~s ~.nd rnazl~a.g~1~ ~r~rs~an~ a
6 ~Y1E;lY' 111COE91~ ~a.}C ~2tU~'%].~ ~~ 17~ ~L3~~fl~.~~~~. '~Ca V~~'10L15 ~F2~ ~~T`ViCE'
7 ~erater~ t~art~~.g~razt the United Stakes in 2 09 ar~d ~Q10.
8 ~. De~~rxdaa~ts falsely re~cz~t~c~ ~~i~ir fiZ~a~~ ~taLa~ ~s ~ir~,gl~
9 ar ~lic~ a~~s~. report a fili~.~ ~~~t~x~,

tx and ~~.1~~i r~tuxn~ ~~p~.rately.
10 Q. ~~~en~i~ar~t~ att~ci~i~~a ~a~~~ IRS F"orm~ :L0~9-U~T~
,T ~~ ~heax
~3 fede~a~ iraco~ne fax r~tux-ns o `T~i~~~ Forms 1.099-~~~ fa].~~ly :.e~s~x~~c~.
~2 that the c~ef~ndants wire the reci~ier~vs ~f ari~i.r~~~ issue c~isc~r~as~at
13 ir~c~rne from v~xiou~ payexs, aa~d tl~~t~ federal ~.n~ar~~ fax 2~~d k~~~n
14 witl~helcT on saa.c~ in~er~~~ ~nc~m~.
~~ i la . O;x ~~veral. incragn~ fax r~e~u~ris, c3~fenc~~.n~:~ ~~?rely r~~~rt~c~
1~ ~q C.~}.~ ~~u ~~'lc"a~ ~~lE~/ OWe~. 'll'J ~~C~.G."Y'c"~~ ~Z'].COIFi~ ~d}C~ 'Y~FI~ ~Axc"1~. 1:1CQs'TIE' t.aSC
17 ~iad ~~~n wri~l~l~~ld ~~~ paid tea ~Ya~ IRS ~n ~ckae g~~~~r_tecl oxigin.~' issue
1~ eliscoaxa~t inc~m~ . Ori otY~er in~.~r~e ~.ax re~ta.rn~, def~ndan~s f~1s~~.~
~~ reported to the ~~.5 t~~~ the f~d~ral ~ncam~ tax cat~a~d ~n tl~~ ~urpax~~d
20 o~i~in~l zssu~ disca~unt ir~co~e

rs ~a~ less khan ~k;e irdeo~~ t~~ :hat had
.Z]. been uvi~~.ka~xd ar~c~ p~ic~ ~o t~xe IR~a Ire bcat~ is~s~:arare~, def~ria~~nt~
~~ ;;aug~i~ r~ftaza~~s o~ said ~~.rgor~~d wit~i~.~~_~inc~.
~3 11. ~~fendan~s ~ub:n.itt~c~ ~o the ~~.~ fic4a~io~.s ~~n~ra~i.~1
24 instruments ert~~l~d `Cou~or~ for Setoff, Se~t?em~x~t, and. ~'lo:L~re
2~ wtaich were rn~c~e p~iyakal~ to the `z3e~a~~m~rat of. '~1~e '~r~~sury,

~r~~e.ra~~l
~~ ~~V@T3L1~ .~'~~'TT ~C~ o ~. ~.~. r
~~
~~
1 ~.~ , ~~f~r~da~.t~ claa.tttec~ ~~.~~ ~.kzp~~ fac:~it,a~~.~~ ~in~~.~:a.~~
2 in~tru~~xxts ~~r~ ~ pux~~~ted band a~x~ exch~n~~ i~car t~~ r~fuzad~ they
3 sought f~ogat the ~I2~.
4 13. ~efendan~ ~~A3~ I~.~~~~ MORTON' su~t?t~.t;t~d a f~.~.s~ IRS Fo~rn 843
5 Claims for Re~u~d and Requ.es~. for Ab~~~m~ra~ ia~a tka~ ~a~m~ of d~~end;~rat
~ SEAS~T DAVID MQ~."I'QN far ?006, ~ncl claimed a r~~~a.nc~ tc~ vrhich ~e~~r~ciant
'7 S D~=JL~ NI~~.`X'C3~T cva.~ not ~n~~.~1~c3~
8 14 ~ De~e~.~~n~ NI~LI~SA 1~Ca~tTt~lV submitted a f~.1s~ TRS ~'~x~r~ X43,
9 Claims fmr ~~f~~ and ~equ~st fob ~a~ern~rxt., in t~~.e n~~~e caf c~ef~~d~x~t'
10 I~i~~ISSA F~IORT~N for X007, ~nc~ cl~.irc~~~ a r~f~und ~c~ s~sl~ic~ cl~fezxc~,=,~r~t
~.~ %~~7.~TSSA S~~RT~1~ v,~a~~ ri~~. ~x~t~.~.~.~d.
12 15. D~~end~nts su~t~itt~cl to the ~R~ ficL'iti.otl~ ~anarlci~.?
]
.3 instrumszx~cs ~ntitl~d IrTon-Ne~~tza~le ~isc~xa~g~.rxg ~3~a~~ end ~~der~nity
]
.4 vahich purport~c~ to b~ bonds issued by c~~~~n~~nt~ to d.iscl~~rc~e and s~~
15 off def~~ac3~r~ts' ~iak~il~t~r wi~~. tide If2S.
16 16 0 ~~f~n~a.rat~ s~ak~raai~.te~ cc~~io~~ ~~s~o~xnt~s of c~rres~~~zd~r~ce o
~.'7 docum~n~s, ~nc~ rrti~c~~lax~~~u~ TRa farazt~ ~o ~k~~ ~T2~ in ~.xx ~Tfor~ to
18 ir~~er~~~~ wi.~ka tine ~dministx~.~a.an of ~~a~ ~rac~m~ tax ~~~~ .
1~ 17. OV~RZ' AC'S ',
20 17. On or ~~aout I~7~rch ~ ~ , 2Q 09, d~fendarat ~~~.T D~~d~~ Y~~D12~'ON
~1 ~ub~it~.~~ and cau~e~. ò b~ ~ul~mztr_~cd to tka.e ~k~S, ~. f~.~ss ar~e~
22 ~x'~~dul~n~ LT.S. ~7~tiiv~c~ua1 Ixxcptn~ ~'~x l~et~.rri, ~'o~m ~.0~0, i:~ thz n~xn~
23 esf defea~~an~ SE.F~' D~.'VTD l~t~RTO1V, fss+ the ca:l~rzc~~r ~r~~~- 20f~6, 7NhiCk7
24 claimed a. refund ira the aenoaant cif $1,~6~,63~ . ~~c~ng with tP~i~ 2~JOa
25 income tax r~~tz~n, c~efenc~~.nt SAN I~~67~~ MOR'~OIaT subtn~tt~d ~r~~ catase~
2& to be sbabmi~~;~d t~ ~la.e TRH f~l~~. ~zxd. f~auc~ul.er~t ~~a~~~rs~ 2039-OIL.
2'7 18. Ora ox' .bout P~far~h 1.~, 209, d~~ex~t~~ri~ ~~',E~1.~1' ]7~~~~ 3+'!UFc'I"~1e7
2~ su~mitte~ and e~u~~~ to be ~u1~rr~.~t~~d tea the SRS, a fa.l:~e and
4
~, fr~.~.~u,l~rs~: I7. ~. 7:txd vic~.~a,a1. Income Ta~c R~t:ar~.; Form.

1.0~~ p i~ the n~.~:~
o~ ti.~f~~zr3~.z~t. S~~,t~ T'.~.~t7II~ NiOR~'~N, for t~z+~ c:~~.e=_~~.~r year'
20~'P, ra~ia:cl~
3 c].aim~d a reftaxzd ira ~~~ amouzi~ o~ $1,75~,.59~ , ~l~n~ vritka ~.1~~ ~ 2007
~rscome teat r~tu d~~ezx~.a~,~ S~ DA~3~~ N~~R'~t7N ~~~ai~ted a~rad cause
5 ~o be stxlama~~ed tc~ the SRS ~~~se a~c~ ~x'auc3.~~.e~x~ Fc~ts
sQ99-O~1~.
6 1~. Gzx o~' about M~axc~'i ~3, ~~909, de~~nda~at NI~7,.T.~v~ NdC31~~"Ol'~
'7 sulamittad ~n3 ~aax~~d to ~e ~~~.bmatte~ ~ f~~~e anal fraax~u:~

~rzt ~T.~.
Tz~diYri~u~1. ~nca~e '.~~~c i~~~urn, Farm i~40, ~n ~.l~ae r~ar:i~ of
d~~~r~~ar~t
i
9 ri7ELISSA MOR'~ON, for the ~~~.e~c~a~ year 200'7, ~~hich ~1.a~rn~d
. a refund zxx
~0 tlx~ ama~znt ~f ~ ~ ~,30~ o ~lc~r~g wita t~ii~ 20 Q 7 ir~c,rrane ~~x xetu~x~,
11 defenda~~: M~~T~~A Nl~RTO1V subma.~t~d ~ne3 ca.~xs~d to k~~ ~~xz~[~ts~it~~

Co tk~e
~2 IRS a ~~.Z~e ~,x~d f~a~xcittl~z~t. ~'c~rm 1099-OID.
13 2
.0. C3ax or a}~out Aral 14, 2009, d.~fer~c~~
c r~~ a~AN Dl~,.~~~
,. N!C!RTU~
~.4 submitit~d aid ca~zsec~ to }~~ submitted ~ ~~l~e anc~. ~rauclu~~aat U.~ .
T5 ~ndividua~ ~ncame '~a.~ Re~x~rn, Fox-ra 10~~, ire ~h~ x~~ri~ ~~ d~f~r~d~.nt
1,6 ~~~" DAVTD Ni~R'.E"O~, for the calend~x Zrear 2005, which cl.ai~n~~. a
r~~uxx~
17 in the ar~~unt of $13~~ 0'77. ~3~~~ v~it.h phis ~00~ incam~ t~ac ret~zrn,
1~ d~fen~a~at SEAN DA~7~D MOR~'OI~ ~~~Yama~~~c~ anc~ c~u~ed ~o k~e s~aaam.a~~ec3

tee
~9 tkse I32S fa.~se a~.c1 i~~audu~~nt r~~~n~ 1Q~~-02X?.
20 ~T. Orl or abo~a~ A.~xil 1~, 2aQ9, ci~ferzc~~.n~ SuA~~7 ]~~1V~D I~IORTOIV
i
~~ sukar~itt~d arad caused to be suk~mi~~~d a ~~~I~~ a.xncl f~~~x~.~alerx~ CT.S.
~2 ~xzdividual ~xac~m~ T~s R~~urri, ~'o~r~ 10~ U , in t.h~ r~a~~ ~~ d~f

~rad~n~
23 ~S~AN 17AVI1~ M~RTO~` for tk~~ c~Iez~ac~~x ye~.r ~4}OS, ~a~.ic~a c:~.~im~c~
a ~efun~I
24 ixz the amourx~ a~: $4 79,50~ o
25 22. Ora or about ~.pril ~7, 209, ~kx~ saerFe ddy an irle:om~
~aac
26 refuaid iaz tk1~ an~otax7~ ~~ $480,322.~5 ~r~r de~~nd~x7.t SCAN
Dd~~'~~ ~f~12TQIeT' s
27 2D0$ a.x~.came fax ~~t;urra way z~~u~d by ~Yae I~~ ~.a~c9. ~xaz~s~~
rr~d into
2~ defend~nt~' ~ n~nt account at V~ashir~~ton Nf~~:iaa1. ~~nk, Ac:~oun
#3324,
:~ ciefenr3arts ~~en~c~ k.wo joi~t~.~r h~:R.d. 4~~:~1~ ~.dcau~.~s w~.~:rA Wa.~~ira~~.~ax
z I~ttatta~l Saa1}c, 1~Ccourtt~ #~2~9 ar1d. #581.
3 23. Ors a~ ~~au~ Apx'~.~ 17, ~~09 P ~.ef~rzdax~l4. I~lE~I~~1~ I~Q~.'PC~~
4 ~r~nsfe~xect ~~.~Q,467. ~9 ~'~am ~~c~un~ #33~~ a.xak;a Accour~~ #~2~~.
5 2~ . On or ~boaa~ l~p~~,~, ~,7, 2Q09, defelaclarst ~lFIa:Ca~.~ 1~I~RT~~
6 ~,ran.~fe~r~d ~25t7, 000 froze. ~ccc~unt #33 4 zrto Tacr~c~t~.n~ $~5~91.
7 25. OI1 c~~ ~I~CJut April ~.7, 2609, d~~~nt~ai~~ S~AY~7 1~~VI1~ Ni(7I2.'f'(~~T
8 w.zthdrew~ $70,000 irx cash f~orra Account #~3~~.
9 26. Ozx Cox' ,~bcaut. Q~t,~~sx` 29, 2Q,79, a~e~~~2~a~7.t S~P,I~a 17AL'~D MrJ~7'Cy~~
~~ i
ana~~ed a fifty-~oro gage pac3~~t ~f docur~e~~s tt~ the ~ItS ixa. xe~p~ns~ tc~
1~ Oct~a~ae~
a ~6, 2009, I~~rie~ issued ~gain~~ .Acco~:~~s $ 3324 a.nd #~~4Q, aid
12 a th~~~. accoua~t that belozzg~cl ~ol~ly to c1~f~n~~nt ~~Alri ~3X~,v~l~ Mc~~tTC~~,
13 accoux~~. #67.6.
~.
14 27. Or ax.' about ~]'ov~m33~r 12 l 2~ ~J 9, t3~ f.e rx~a.n~ SEA1~I l~~V~D ~9C~R'I'O1~I
~5 ~nna~~.ed ~. ~ncur~~n~. to tka~ ~~S er~~.i~l~d "I~Iot~~~ of Cv~.t~~L of Lien,
b6 which cl.aamed, ixa relevant p~r~, that any i.~~e ~ialail~.ty h~ owed tc~
17 tY~~ ~'nited Sta~e~ Yx~cu been sa~isf~ed,
18 28 o Ors or about 1~Ia~'ch 3, 2~I0, c3efenc~an~ M~'T~,~~SA 1~iC3RT~~7 :naale.~
1~ ~ litter to the IRS, as~~rting tl~.a~ the 2~~ 1r-~r~.ed Zer "~er~or~~.1. ~in~.
20 ~arivate accou:~~s, vah~c~ are x~~~ j~~xzt a.ccount~ with. ax~y ot1~~r
21 ~ ~~rty[?]" ~z~~ "mll~g~~.11y bea~~vee3 faaxz~s :Ere~~ mfr ~e~snr~~l ane~ pri.v~~e
2~ ctae~?~ing ~ccntiarats [?]. ' I3ef~r~~an~ NiELIS~~ 1'~al~TO~T a.~~ltxc~e~ a copy ref
23 co~'~'e~~ond~nce fx'~~t JP Nl~~g~.n C11~~~ t~ defendant S~A~' ~~V~I~ Nl412TQ~'
2~k regarding Accoun~.~ #3324, #4249, ~~a~ ~#5 16.
25 29. Ora or a~otat March 15, ~~~0, deferxr3.ari~ Ni~s~,ISSA I~lOR'S'Q~T rn~il~a~ ~,
26 ~
c .S~{,'Q11~ 1~~~:~~' ~.~ ~s~E: z11.S's c'~~1.C~ .~~a.`C~~~'C'~C~i ~.Ylc~~ ~.L7~ l.~?~h~ 1~'V~2C~
27 ~gain~t hem "~~r~o~~.~. ar~~. private c~a~cl~ing accounts, witYlr~u~ la~r~u~
2~ j~z~~ifiration," tYaat `SST DAVTI~ P~OR'~~N(S) n~;~~ ~pp~~r~ r~c~-wkaere an.
b
]. ~k1~ ck~eckii~ag ~e:eounts ~rou v~ ~.szl~w~ul~y levx.~~." ~~:~~md~r~zd MELZ~;~,

2 MORTON inclu~Pc~ a c~~y of ccxr~sgon~erae~ ~xc~r~t ~T~ ~ca:~gan C~iase 'to
3 defenci~nt SCAN BAt7~]7 MORTON ~~~arding ~.cc~~~uri~s #~332~k, # 249, ~r~~
4 #6'716.
6 ma~.led ~ twes~v~-page cl~c~.meaz~ tc~ the ~~.~5 ~nt~.tl.~d "~i~st No~;ic~/
7 Cex~~aficat~ of iv~rx-~~~~c~~i~e arzcl I7i~hcar~n~/~~mind~:~ ~~ ~~~au~~.",
8 falsely cl~~~ning, among o~k~P~ th~.n~~, th~.t ~ p~~:~~~~~~.nn k~~d a.~iser~
3 that ~~a~ ~R5 had cons~xzteci ~t~ ~. 39.esx ~.~a~~st SRS a~s~ts i.~ fi:he ~anc~tan~
~o ~~ ~9~o,~o~e
~~ ~ 1. o~ or abo~.~ r~a~c~ ~6, z ~ ~.o , ~e ~~~~~r~~ r~~z~x~~~ n~o~~orr jai?~~.
1z she ~~~ a th?~~y-sip page p~c}caa~ o~ ~~cumen~.~, ~rl~ic~a inclue3ed a.
]
.3 doc~zme~~ ~n~i~l~a "~~faaxlt ire D~s~aonor/C~rta.fic~.t~
Ya o~ ~~~:~~a~ei, ,
14 which stated that ~h~ TRH lzad "p~x~c~aially 3~vi6~ ~nci ].iexiec~ [sicl ~y
15 p~~~on~1 grad ~rivat~ c;~eckirzg accounts, wrYa~r~. S~.a~ri D~.vi~ ~fcarron is r~r~t
~6 a ~axty to or park off, v~~~aereby his ~u~h~nticat~d ~s.gr~.~.tur~ a.~apear~
~.7 nom-where th~r~a.z~.' i}~f~x~darzt IVI~~~~S~ MO~T'~N ~.ric.luded ~ c~p~r o
18 corresponc~e~c~ raga JP Mo~gax~. ~la~s~; to de~end.ant S~'~~I D~~TD M~1~TO~i
19 r~gardin~ Accounts #332~s, #42 9, ar~~

r.~ # 71.6.
20 32. Qri o:~ ~}~otxt Ma~c:ta 31, 20].0, cief~nc~.a~x~t S~ DP_VT~ M~~"I'Q~
2~ m~.i~.~~. the ~~.~ a multi-page ~~cum~xzt exa~~~7.~~. "~~~~1~TD
~2 g
1VC}i'~CE/C~1Z'~~~'~'C.r'~TE OF ~T~II+I-R~S~'OI~T~E A1~TD DYSI~O~TfJR/'R~F~1TI3a~E~ CF ~E~t~.rJ~Ì', ",
23 vJl~e~~ir1 Yie x'e~~~x'ated hay positica~l tI7.~~ tl~c: IRS vua~ subj~~~ to a
24 $900 P 000 l.i~a1 for the bexaefit of d~f~radanL' S~AIV~ D1~~1ID P~TOR"'t~~1'.
25 33. On or about April 3.~, 2L~.0, deferidaaz~. 5~ 7 Ta~aV~~3 t~tORTOl~1
26 c a mu1~i-page dca~u~rd~rat to ~l~e SAS ~n~a.tl~d ~~'I3~C~2]~ 1aND FT1~~,

ma~lec~
~~ N~~r~~~/c~~~z~xca~~r~ o~ ~tc~~-R~s~~~v~~ ~a ~r_~~a~~c~~/~~,~~~~~~~z a~ ~~~~~~~, ,~

2g
II ~:~~~~.~~ a~~~~~.~~-~~: ~~aa~ n~v~rs ~o~~~c~N ~t~.~~c~ ~:xs~;~~ r.~~a ~~~~ ~. ~.~Pr~ ti~.~~d_r~~~:.
2
3 34 o O~ or about ~~~g~. ~4, 201Q, cl~fenclan~. ~ T ~AFT~I~ ~I~R~`QN
4 mailed ~ document to the ~1Z5 ~txtitl~cl. `~2~~~' I1'

I~l'C~TYCE e~~' l~F~iAND,,
"
S Wt1eZ'~1I1 ~~f~E1L~.a~I1~ ~ ~~~~~ ~o~`~~l~u~~~@~/ ~T11C7T1~ Ca~~'1~'~' ~a81T1C~S s ~~1~~
6 the ~R~ h~.c~, z~~ val~el li~n~ u~aon l~i.s ~~c~~e~~y, ~xzd d~~na~cAe~. ~Yi.at ~h~
7 ~, ~ ~~S "~~~c~~r~ any lien aid/car ].~v~r f~;Li~ac~~ ~n~~~ ~.~~.~.nw~: ~~rr~.
8 35. Ot~ o~- about Apr~.7. '~~, ~ C ~0, c~~f~~c~ari~, I~I~LIS~.A, ML~~TQ~F r~ai W ~d
i
9 ~ c$oCurn~alt ~o tl~e IRS entitled ~TRST I~OTTCF OF I~~~I, I~," v~h~rein
10 defendara~ ~7~I~ISSA NtC~RTO1~1 staffed, ~.moz~.~ ath~~ ~h~~x~~, that the Ift~ ~.ac~
11 r~o val.ici ].~en~ ~xpoa~ her ~roper~~~, ~~.~. demanc~~d ~2x~.t ~~ie IRS `remove"
12 any lien and/or levy ~i4ings m~d~ ag~in~t bier.
13 36. ~r~ o~ ~Jaaut A~x~~.~ 2~, 20~.0, cle:~~t~~~r't SE.~f ~.~aVII9 Mfl~~S'OIV
~~ ~ai~.ec~ a ~ocume~xt tc~ tree z~~ ez~t~~~.e~ os~ca~z~ ra~~zc~ o~ z~~ ~,"
15 whe~~in de~eraciax~.t S~A.'~ T~A~'ID I~IORTaI~ stat~Gl, a~on~ C~~l~.er tàings, ~Y:a'~
16 ~kae IRS hack no ~ralid liens u~ora. 1x~.s ~r~~er~y, ~r~d r~em~rad~~ twat ~~~
17 iRS `remove" and liar a.xa~/or l~~rir ~~~.i~x~~ ma~.~ ~g~.ir~s~ him.
18 37. Qrs o~' abatat April 2~, 210, c~efea~d.~.z~t M~:GIS~i~ I~~~.'I"0~ mailed.
l~ a docum~ra~ ~.o the IRS entitled `S~C~I~D I~OT~CE OF ~E~~,, srrh~~~in
20 def~nd~.~.t M~I~ISSA MOFtTOI~T stated ghat ~.he I~.S h~.~l r~~ v~~i~i liea~~ upon i
21 F"c "~~no~re' any ~i~ra ~n~/a~ l~~

her property, and ~~ana.n~led ~?~~~ tYa~ IF~~
22 f ili~.gs anade a~a~ir4s~ ~i~~.
23 3~. Q~ os' a~~ut A~axil 2 ~ , 2 Q ].0 , cis f ~r~da~t ~ ~'p~~ f~A,'~TTT~ MCJk~."~QI~
i
Yd
~~ ~~~~~ll ~ ~Q ~~.~~~~1. l~~ ~11~. ~iC7 P.~,L a. l.~~~ ,~1S1y ~1J .LV~A~~.~ VL' 17II:~1'J6'LLN SJO
2S v~he~'e~r~ c~eferac3ar~~ J~.AhT l./A~T~D ~'TOR~'GbY ~~~be~, ~~n~ng o~h~~ t,~A~.zlgs^7, l..lA~~
26 the 2RS dad no v~1id. liens upon kai~ pro~~xty, ar~~ c~~xna~.~e~. tl~~t tta~
2'7 IRS "remove" any lien and/or levy fil~n.c~s ~ad~ against ham.
28
F~ ~~. o~ ~r a~aut n~~y :~, Como, a~~Prx~~.r~~ ~7~;r.~x~~~ r~~~xo~r ~~~t~c~ ~

doc~.zmerlt to tll~ Ifta ~r1.ti~led "I'~-I~1~D 1VOT~: F C?~` JFM ~,'{ vakx~~~lr
3 dE~~elCd.~i1~ 1`"I~Zr~a~'T3, I~lC~FZ'I'~~ 5~c~.~.~'~ ~rd~ ~.~'1~ .~k~.5 ~1~C~
Ell7 d~~.~~C1 ~1.~'l1~ 1..1110:1
her property, and d~~aaradec~ ~~~t ~h~ IRS "z~move" ~rs~r l sera
~radbor ?eery
5 f~liaags madam ~g~.i~~t he~e
6 4 p. 0~7. or ~.~~ut August 31, 20~ ~ f d.ef~rlciaxA~ ~~~T L`~~W~D M0~2'I'OI~T

IT
7 ~~b~nit~~d and c~~;se~. ~~ ~~ subm~t~~~d t~ tk~e TF~S, ~. f_~.lse arxd
~~'c~'d1C~i.1~.~I'1~ jT.~. ~I'1Cj1V7.C~U~~. ~~.CC3iC?Z' ~'~~ RC~lI~%1., .~

~è~Y"Kl~ .~.~~d, 1~1 ~~"A~ Il~tiaE'
O~ ~E'~~'~aC~.a111~ ~''~ ~x~iVg~ ~o~~:~~ s ~~Y' ~Yi~ C~~~P:lal~Y' 1/@dYZ~d~ o W~.lr:~ll
~n clamed a refund is~ tn.~ amoua~t of $~.E0,~2~, Tong ~,ai~~x this 200.5
11 1Y1COll~ ~.~3C Y~~U.Y'Zl o C~.@~E'>X3.~~T1~ ~~~.V I?AVI~ MUF1'~"~N ~U~3C[llt'~~~ a~~lf~ C.~LL~~~.
12 ~o be s~mitted ~o ~h~ IRS fa~~~ grad f.ra~a~.u~~z~~ k~~ns 1099-aID.
13 ~1. Ori or alaa~.ti ~.~xgabst 31, 2410, d~fenc~~~~ ~~ ~.~~7T_17 ~!(~1~~'C~~T

~ 4. ~u~mitt~~ ax~c~
xi c~.used tc~ ~Se suh~i.t~~d ~a t~Ze :~k~~, ~ faT.~~ ~ri~
7.5 fr~~ac~~x~.~~t LToS. I~cii~id~x~l ~rxe~arn~ ~aac ~.~t~.rr~, Farm a.a~0, in t~.~ ~a~~n~
15 of c~~fendartt SE~~,N BAVIL7 MOR`T'ON, fir t~xe c~ler~r3a~ year 2n0~, wl~i~h
~7 cla.ianed a refund. ix~. ~~ae arnotzsa~ of $TAU,326. Ial~rn~ with ~Y:i~, 70Q6
~~ ~.I1C0[%l~ ~~7C k'E~11~'I1~, ~ef~I1f~~.I1~ auAl~` }'~~1~I~ I~GR"~'O~ SlJJ.~tI'l:l.~~~~ r~I1C~ ~~liS~C~.
~~ to B~~ submi~~:.e~ to ~h~ IBS fdls~ ara~ fr~~x~ttlen~ F'flren~ X099-Î~.
2d 42 o Orz ox' a~o~~t; ~Au~tast ~Z, 2010, tief~xici~s~t M~TaI~~x,. MC71~T0~
2~ s~a}a~aitted a~.d c~us~e3 to b~ su~~nit~.~d. ~ fare ~.ra~ ~r~~uc~ulenr T7. S o
22 Inc~a.vid.u~l Income ~'ax Return, ~'arrn ~.04A, ire th.~ z~~.zn.~ r,~ c~~ferac~~.n~
23 MELISSA ~~~'T'~N, fOx' ~~G Ca1C:xlc~c~~ year 2007, 4J12:IsC~"'1 c~c~.1,TTt~ti ~

~'~~lz.i'9d. ~.i1
2~ the ~moaxnt of $~2,305. A~.~zx~ vaith th~~ 207 ~.~.~o~~ tax re~~xxn,
2~ rleferad~nt P~~L~SSA I~OFL~`Q~I sul~tnitted anc~ ~~~~~~, t:a I~~ ~tz~a;tt~~t~cl ire the
~6 ~l7~' d ~c~~.~@ c~11~ ~?"d.liC~U~~I'1~. ~'0.1"R'9 ~a~~-~~~s
27 43. On or about NovemY~er 5, 2010, ~.~f_'~x~.~~xn.~ ~~~ L~a~T~l~ ~CJRTC7~'
2~ submitted arse c~~a~ed ~a b~ subr~i.~~e~ a false ~nc~ fx~aixc~ul~rzt [T.S o

1 Ixz~ividual xnc~m~ Tax ~etuxn, dorm 1 40, a.xx ~~~ name ~f ~~~~~d~~~
2 SCAN DAVID ~O~~Q~, for the cal~~~~r year X407. ~1~~~ w~.r~ phis ~0~7
3 income tam retux~ for d~~~ndant FAN DAVID ~~:R~o~, d~fen~~.rit ~~~r
3~AVTD 1~OR~O~ submitted ~ric3 ca~asecl to 1~~ ~ubmitte~ t~ the ~~S ~~1;~~
5 ~rl~ fraudti~erit ~or[~s ~099~~~~, a "~,~~t~r Ftnr~ga~oxy ar~d ~~~icT~va~ ~.rx
6 ~up~ort", vvhic~ falsely c~.~,itn~d ~ re~und ~ya.s d~a~ ~o d~F~nci~nt ~~~k4
D~V~L~ 1eic~12TON iaa. the ~~ouxat cif $1,752,2~9 0 25, a~.c~ ~ fi~'~~ti+~~.s
fin~nci~l ir~v~ri.amen~. tithed "~OL;~'ON ~'t7R ~~'~O~'~', S~'1'TL ~N~, AI~U

D
9 CL9SrJR~," in ~~~ ~aan~t~r~t ~rf $5,2~6,867.7.5, cia~~t~ ~Tc~v~~nnb~r

b 5, ?a~.0,
a.a ~~d~ payable tc~ ~~i~ `"Dega~rtmsix~ c~~ tk~~ "Y"~e~~uzy, ~nt~?~z~~.1 k~u~nue
1T ~e~trzc~, C.I.I7o,~
12 'S'4 ObA O.L. ~1.1O~. k. 1V~~61160..D~GA ~7~ GV1V~ ~G ~GrildC~bdL IJ L1S'3dY AJ~Y~L 6`8~A~1~'IdAV
~~ submitted anc3 caused to be stz~m~.~ted a ~~.~ ~e ~r~e! fra.ur~.u~.ez~~ iJ. ~.
~4 In.da~v~.du~3 Iracorn~ Tam ~2~~~arrs, Fox 104 , ~n the na~n~ of de~er~da~r~~:
1S SEA~7' ~AVII~ M~R'TOI3, fca~ t&~~ cal~n~ar grey ?Q06, ~rr,~cl~ c].~.ime~ a m~fa.~ac~,
:L6 iri the ~moun` a~ $~, ~0~, ~2:t.18. ~.lo?~~ uaa~~.ki this ~(3~6 ~x~c~me t~.a~
~~ r~tu~, defer:d~ri~ ~~'~7 ~.~VTL~ NlOR'~~~] ~u~~ei~~,~d and ~:aus~c~ try b~
1~ sazb~~~ted ~o the SRS false and f~aud~~~xat ~'orr~s ~~99-~2~, and a
1.! ~~~~Q.L.~~.w~ ~o~~~~~~ t1. i..1..~~ 15 1.~V~C IJwV s~SC 7~~]. Ali .C~ ~L1A.l.ld:+l'B~~LVAy F'LLtlL
20 CI.aOSUFt~',"
I., in the ampuxat of $8, ~~9, 763 .54, r~at~~ l~a~r~~mk~er 19, 2 10,
~~ IF~~~~ ~~~7~~1~ ~U ~rl@ ~~~~~}a.Y~~I~~Il~ CJ~ ~rl~ '~'Y~~u.~~~y a .S1'A~eX'Tl~. ~. ~eV~~].13.~
~2
23 4 5, Qn. or ai~~ut I~~~t~rn~~r ~.9, 2010, d~fenc~~rxt SST ]~~VIZ~ NttJ~t~'{~~
24 submitted and ca~.sed to be submitted ~. fia~se ar~~ fra~c~uien~ U.S.
25 Tncliviclta~l Inco~te T~.x Ftettarn, ~'orr~ 1G40, in fi.~ae zaa~tt~ cif def_endar~~
~6 SEAN ~DP.V~D MUIt"~nN, fir tkxe c~.l.~r~c~~r yeas 2 05, w~.icb~. cla~me~1 ~ ~ef~xz~~
2'7 in the a~oux~~ o:E $24~, 230 e A:Lora~ with. th~~ ~0~5 ir~cc~m~ t~~c return, ',
28
10
~[. ~~fea2darak. ~~~T ~3~VTI7 I~I(~RTOI~ sul~~~titte~ arlc~. c~a'u.a~c~ try k~~ ~~t~~~.t~ec~ t.r
2 the ~k~.~ ~a~.~e ~.~d fraud~~~zxt ~"~~n~s 1099-OT~o
3 ~ 6. ~n Off' a~otzt TaeCemhex' 3, 2X1.0, C~~fent~iarl~ P~~I~~SSr'~. T~IOi'~.Ì'CIoT
4 s~brrt~tt~d and ca.user~ ~a b~ ~ubmit~e~ ~, ~~1~~ and a r~cr~e~ulent L~. S
~ ~~~.~~~auai ~x~Gome ram ~~~.urz~, . ~orr~ xn~~, ~~a t~~ a~~~~ ~~ ~~~~na~ ~
6 ~E~,:LSS.~ Nia~~'Ol~, for ~.he c~l~nd.ar y~ax ~p07, ~v~ich cl~~m~c~ a. re~unr3 ira.
7 the atno~an~: ~f 53.4 ,~I~.70. Along writs phis 20~1'~ ~;~c:rarn~ tic return for
g C~ef~11~d~1~'. ~~~~.~~~ ~~~Z'o~T~ C~~~eI7Cj.~31~ 1~'~,r"~~a~~ ~~~2'~~ SL1kkiY(11.~C.~~ a1Zt~
9 caused ~~ 3~~ ~u~a~it~ed ~o t.h~ ~~~ a ~~.1.~~ and ~r~txc3ra.l~nt ~'oxm 10.99-
10 OIL, anr~ a frivolou.~ document ~i.~~ed "C(~~TPON E'~3R ~~~~J~"k, ~~TTI~~1~~~'I',
~~ .F ~S~OSLTR~,,, six t,lae a~tou~t of $~~,~5~J.1~, ~a~.~~l, T3ece:nk7~x 3, 20 .0,
12 ,mace p~.~abl~ to tine "~7ep~r~men~ o~ tk~~ Tre~su~y, ~r~.~~rn~l Revenue
J.3 5~~'vice, ~. ~.D . ~
14 47. Ox1 oY e1boL1~ 63'u31~ 21 a 2(312, d~~~n~~.x1t ~ T L?1a.V~T~ h30RTOI1
15 ~ubEna~ted and c~aa~~d tc~ ~e s~ui~~titt~d ~ fals~ ~zaci f~audul~r~t- Claim ~a~
Z ~9 ~~~17.~6d ~~lU ~.~~L1HS'~ ~C77. 69SJ~.~eTCiE-'11~ e .~~.6J ~` Q~'lIn ~ 4 ~ ; 1?~ ~d1E.' %l. c3.iYi~ Og
~7 d~~endarA~: ~ DA~TT3~ NtCJR~CI~I, fc~~ r~.~ c~.lexid~~~ y'~~,r 2~OF, which
1.8 claimed a r~fu.ra.~ in t~~ ~maunt of $1,560,63~ .
19 4~. fin. r~x' about dune 21, 2012, ~ef~~.c~arit 1~fE~~~S.~1 IVI~RT~I~T
20 submitted and eau~ecl. ~.~ be s~br~tit~.ed. ~ ~'al~e a.rxd. ~~aud~a7.c~n.t Claim fcsr
2~ Refund and ~~cc~taes~ for ~~a.t~rtterit, II~~ ~or~rt ~~3, an the aiaane c~~
2~ def~Bac3.~.ra~t M~1~ISSA MC~~2"I'QI~, fc~r the cal.~rac~~,r y~a~ ~0{)7, v~~i~a~ ~:1~ir~a~ ~ s
23 ~efaa~d in the aer~abaixt of X12,7~7.
24 ~9. Ora or asaota~ April 2, 203.3, c1~f~ridant SAN b1~V~'~ hS~RTON
25 submitted a false arac~ fictitious financial ins~.rumex~.t t~~ the IRS,
25 snti~le~. "I~mra~Ne~otiable Di,~c~Zarga.~zg hand and ~ndem~.it~r,~ ('Band`) ~.n
27 the amount o~ $~0 ~nill~on da~la~s.
~~
i~
1 ~0. C~r~ tax ~.baut ~pr.i.7. 2, 2f.113, c~e~~r:d~.n~ ~I~':~~TS~.~ i~0~."ION
2 sularni~~e~ a ~~.l:~e ~er~ f~.c~itious f~.xaancia~ i_rx~~rtintent tc~ the ~R~,
3 ~nt~tle~i ~`~an-N~gc~ti~b~~ Di~~harga.mg fond ~.zxd Ir~c~~~ra~.~:~r (her~~na~t~x
4 `Bond") in the aanount of $600,000.
7 ~
10
11
12
i~
~~
~s
i~
17
a.s
~~
zo
a1
a~
~~
24
~5
26
27
28
:~ 2.
i (~QLT~T 'TVJ~J
z X 13 U.Q.C. ~ X87; ~ (~i) ;'
j S ~.e ~'k~e f~~tu~.1 all~~~tiox~s c~a~.tainec~ ia~ P~r~.~r~p~v ~. t~arough
4 50 of .his ~ndicttit~xx~ ~r~ rea~l~~~ti and a.ax~or~o~a~~~i inter Co~.nt Two
5 ~s if set ~oxtl~ fu11y l~ereiax.
6 52. On or ~~aou~ I~It~vean~~x` 19, 2010, ire L,c~s A~c~e1~s C~u~t~r,
7 within ti~~ Central T)~~tric~ c~~ C~~if~~zia.~, d.ef~raclarzt SE~T3 ~1~VTD
NlOR'~OriY }cnnwing].y~ a~tac~..e Ord p~~sen.~ed, ~n~. knas~~~tgl.y a~~ ti~illful~y
9 ca~xsed ~o be ~ad~ and p~e~~~.tPd, ~c~ t~i~ T.r~~,e~rraal It~v~x~~a~ S~x~ra.c~=, an
~0 ac~er~c~r of ~.~e i7nited St~~e~ Depar~rnen~ of ~'re;~sury, a ~a~.~e,
~.1 ficti~i.a~xs, ~~~ f~a~zdulent federal i~a~orn~ ~a~c return, Uo S. In~i~ra.cl~~.~.
12 ~ Tncome Tex ~etu~x~ for the year 2 06, which cc~~~s~i~.~~.~~ a c~~im
13 ~c~aan~t the Un~t~c~ S~~t~s for ~ federal. ~.r~~c~~ne taa~ ~:~~t~nd. 7'Yx~ ta;c
14 return `vas f~ls~, fictitious, anal fraL~c~.ulen~, an t:~aat, as defendant
~S 5E~] T~AVID I~'i~a~T~~J rev~l~ 3cncw, he dick ~.ot hive ~.ncome ~~~ ~:~~~alao~~~ngs
16 in the amount of $2,X09,921 .18 a~ repo~~~d on t:he tax ~eturr_, ar~~. va~~
17 ~.at en~i~l~d t~ t~xe tax refur~c3 ~l~~~s~~ t~za ~~.e Gam r~~urn ia~ ~Y~e
18 amaun~ of $~,~09,52~.~8.
19
2~
2~
22
23
2~
25
26
2'7
28
].3
1 COUrT~' "T~IR.~~
3 53. The ~a~tuaT allega~z.oza~ can~aix~~~ ire ~a~~grapkas ~ thr~ugkr
4 50 of ti~i~ 2nd~.ctment awe real~e~Pd and ?~.cc~r~cr~~~~1 inter ~"oa~nt Th~~~
5 as if yet Earth fba~~.y l~er~in.
6 5~. Osa a~ ~~ou~ Jtira~ 2~~ 20 .2, in Zc~s ~.~~~1~~ ~otxn~~r, ~ri~l~ira
Z the Central L7i~~xict of ~ala.f~rn~~, d~:fenda~.t ~~~T ~AUI.7 ~iORZ'O~v"
}cnovu~ngly rnad~ aced presented o anc~ kno~+ringly and wi31~~'?1'y eause:~ t~
9 be evade and present~~, to the Internal. i~.ever~u~ S~r~r~.ce, an ag~~c~r of
10 the U~~tec~ ~tate~ De~~~t~a~rat a.f` Treas~ ~ f~.~~~, fictitious, a~.c1
~~ fra~adu7.ent IFt~ farm 84:3, ~l~im for l~~ftand ~.nd ~.ec~est fax ~~d~hem~sa~,
3.2 for 2006, wh:~ch cons~~l::u~.~d ~ cT~irn ~~aix,s~. tk~e L7xxi~~c~ ~i~.~tes for a
13 f~d~xal incam~ ~~.x refund. The IRS F'~rm ~4~3 va~,~ f~1se, fic~zki.c~as,
1~ and fra~~dul~r~t, zr~ tk~at, ag t~~~er~cl~z~~k S 7 1~Ia~I:3~ ~C~RTb~T well 3cs~~w,

cs lie
15 was nod erati~led. uo an inca~le ~~c re~u~d isa t~.~ ~tnoun~ e~f $1,5~0,6d~
15 basted on. ~a~se incame fax w~~l~hol~~nc~~ ~n the a~nc~uzit ~f
11 $2,~2~,929.00o
~~
19
20
21 ~i
22 '~I
23
24
25
26
27
l8
~4
1 ~C~LT:~TI' ~'~U~
2
3 55. The f~.ctlxal ~.11eg~ta~on~ contain~c~ in Para~:~~~h~ 1 th~~ug~.
4 50 of this I~dictmen~ are realleg~d ar~c~ iracs~~~rated i~~o ~oua~t ~'o~.~
5 as ~f tu11y yet forth Ya~~~in.
6 5~. Ora or ~bau~ D~cemb~~ ~, 201.0, i:~ T~c~s ~gel.~~ County, vy~t~i~.
7 the Cezxtr~l Dis~~~c~ cif ~al~~~xni~., ~~fprac~~n~ ~YEL~~S~ MORT~~], aka.
8 Nl~lissa Thot~~an N;ort~~., ~k~ Ni~liss~. Ti~~mscn, ~.~~ N~~lis~a IA.r~a ~'ho~asc~~,
9 aka Melissa Aa~ra Max~tan !1~t~LT~dA ~~~T02aT} Dcr~orwiaa~ly

r1 ~acl~ ~x~d pre~ent~a,
1~ a.rsd knc~win~l~y ~.r~c~
c~ vui11fu1~,y ~~us~d tea be r~~.~~ end pre~~z~~ed, ~~ t~~
11 Internal. Revenue Serva.~e~ an ~gez~~y~ ~f ~l~e Uni'~Pci ~~at~s ~3~p~.~~~ent
12 of Treasury, a f~1.s~, f~c~.ita.oaas, Inca fr~.u.c~u~~r~t ~~der~l i~com~ tax
13 retur~a, F7. S. ~rxdivic~..ua.l Income ~E'a~ ~te~~rss for the y~~.r. 2007, vaha.,ck~
14 c~z~~ti~ût~ci a c].~~a~t against ti~~ LTnit~d. St~~,~~ nor a fed~x~I zr~co~e
15 aax refund. ~"1~~ tic retu~ra ea~a~ false, f~.c~.i~.~.~us, axzr~. fx~aa~.u~e~at, a.z~
1b that, as de~eaaclant ~f~L]CSSA 1dI~1~TO~I ~v~:~1 kri~~r, ~l~ae d~d nat lave ~ncom~
:L'7 tam ~rithhal~~n~s ~.n the a~ac~urz~ of $14,816.7a ~e> r~~.sr~rt~~ cn tie ~~.x
.~8 return, arac~ was ~a~ erb~x~l~d ~.o tkae fax re~urx~ r~~im~~. rn t~.~ fax
~9 return ire the aanaz~nt o~ $14,8 ~.6. 7~.
~o
~~
22
~~
2~
25
2&
27
28
15
1 COtifN'I' ~'~~T]E;
3 57. TY~~ fa~tu~l. a3.~e~a~~on~ ~~an~aisa~c~ in Paragx~p~x~ 1. ~~x-oug~i
4 50 ~f this Tz~dict~ent ~.r~ realleged ~r~ti inc~rpor~.ted ir~~~ C'~txaa~. Five
5 as if ~u11~y sit forth her~izx.
~~. ~z~ ox about June 2~, 2U ~ 2, iri ~~9 d~x~.~~le~ Cr~ur~~y, witk~a_r
7 ~Y~e Cex~tx'a.l ]]~~t~i.c~ ~f Ca1~.~o~r~.ia, ~wfe~d~.rtt M~LT~S~, ~I~:Eb'~"~I~ o a}c~.
8 ~te~.is~a ~'ha~nsar ~4a~~oa7, ~k~. T~Ie1~.~sa Thc~it~s~a~., aka I~I~:lisa~ ~.r~n T~omsc~r:,
9 aka Melis~~ 1~nn Nlort~rl {M~LI~~~ N~C1~2T~~1 ~rsowira~ly m~d~ anal p~~:~~x~.~~d,
10 i and kn~~ringly arxd wil~ful~y eause~i to b~ made arxd ~x~::~a~~ed, ~.o tl~ae
1:1 ~nte~nal Re~r~nue Service, ara age~~y of the Ux~~t~d ~~aLes ~epart~exz~.
12 of Treasury, ~ false, fictitious, ana fr~uc~~?e~.t ~R~ ~c~~m 843 Maim
~3 for R~func~ ~rac~ Requ~u~ for. I~ba~e~m~nt, fo:~ 2007, w~iich cor~st~~.u~ed
14 clai~t against the ~Jnitee~ ~ta~~~ Lar a f~d~ra1 ir~corn~ t ~~~u~d, Thy
a.s Il~~ ~orr~ ~~3 was ~a.1~e, fictiti~tzs, anal ~x~auc3u~.et~~.~ i_r~ t~~~, as
16 d~fens~a~rat T~fELTS~A NlOR'TON va~ll krt~vr, sloe was nod entitled. ~o axe, is~.coane
17 ~~X Y~~l1I1C~ 1T1 ~r'.~ ~Il1t9UX].~ O~ S` ~2 D I ~{.
~~
~9
20
2~.
22
23
24
25
26
27
~~
16
1 CQLTI~T~ SI~
3 59 e Thy fac~:ual a11~Q~~i~r~~ cor~~ain~cl ~.~x ~~~~c~r~.~h~ 1. ~k~rou~Ya
4 50 of this Irsdic~.me:~~ a.r~ r~~.11~g~cl ~.rad i:~co?'~~r~t~c~ inter C~un~ Six
S as gf fralZy s~~ for~Y~ 1-~~~ein.
6 60. Ors or abaut I~o~sem&~~x 5, 2Q10, iza Los Ana~3_~~ County, witl~~xa
7 tree Cent~'al Dist~ic~ of C~.lifornia, d~f~~c~.~r1~. 5~~; T~At~T~ ~C?k~T'ON, with

g '~ the ~ratent to ~.~fraud, pa~~~~, u~~~~~~, prese~.~.~cT, anc~ o~f~red, ~nc~
9 at~~mpted ar~d c~use~ the .~~~~, a f~l~~ and ~~ct.~~~r~~us inst~ume:rat,
10 ~~>c~zm~n~, and a1~l~~x item, raa~t7.~~.y

~. a `Co~.~oz~ fax' ~eL~~~, Set~l~[n~nt,
~.1 axed Closure' in the ar~c~~~ of $5,2~6, X6"7.75, ~.p~~a~ing, xepresen~ir~g,
12 pur~ortin~, end ~oratr~virag, th~o~x~l~ scheme araci ~rtifire, ~.a b~ an
13 actual security and other financial iza~~nartt~n'~ ~.~stx~c~. u~de~ the

'I L~ ~~~a~ho~ity
L1 of ~l~e Ura.~.t~d S~~tes anti at~i~r ~~ali~~.e:aa. su~ae~ivi~ian
~j of ~~~
~5 L71'1~~~C~. ~~~tc3~~~'S o
]
.6
1'7
1~
~9
20
~l
22
23
~4
25
26
27
2~
~7
COU~i'r ~~VE~
3 61. The f~ctu~.l alle~at~on~ cp~t~.an~d ire P~ragra~kas 1 k.h~ou~ra
50 of ~.~.is ~ndictanerat are rsa?l~ged ~r~. inca~~c~~~~e~ into C~~ar~t ~~v~n
a~ s~ fully set fortY~ Ys~rei~..
6 6~ o On or abut April 2, 2Q?3, ira 7~~~ ~~tr~~~.~s Cc~~:~~y, within
7 t11e Cerit~a~. I~i~~x'~.C~ o~ Ca1i~o~'a.1ia, ci~~C-~:1c1aI]t .~i~~7 ~.AV~1~ 1~ECRT't~~]', with
8 the indent tai d~fr~.ud, passed, aa~tered, pr~~~nt~~f ~xa.ci caff~reci, ar~c~
9 at~emp~ed and ~~~seci the same, ~ f~~s~ ~ne~ ~~.c:t~itic~u~ in~tr~m~~.~,
10 docaxanerat, and c~t.~Zer i~~m, raam~ly ~ "Nan-~~gcs~~.~k~1.~ Di~c:h~.r~in~ ~ozxc~
1I I'~ end Irademr~it~r" in tYx~ a.m~~ar~~ o~ $10,00~, OOa o a~~~arir~~, ~e~resan~ing o
12 purporting, ar~d contriving, ~~roug~. sc3~er~~ and. artifice, ~~ be are
13 actual s~cux~~t~r axad tether financial ir~~ttum~nt i~suec~ ~.~.d~x~ i~he

i
1~ authoxity of ~k~~ i,~r~itec~ ~ta~~s az~ci at~~z~r pol~i.i.cal su~~i~risiozx saf ~k~e
1S i7ni.ted ~ta~e~.
7~ 5
~~
~8
19
20
21
~2
23
24
25
26
r
27
r
2~
~8
1 C'O~Y+TT ~T~F-T~'
t
2
3 63. Thy fact~~l a11~g~tioa~s contain.eci i.x~ P~.ragr~.~~.~ .~ ~.Yix~ou~~.
4 50 O~ ~~].1S I12C~1G~lT1AI7~ ~~'~ ~~~~.Z~Q~~ ~I1C~ '17CC9~~7CJ~c~~~C~ ll3~p ~.Q'11I1~ El~~'1~
5 ~s if f~:11y s~~ fare. h~x-ein.
6 64 o On or ~bo~x~ ~~r~1. .2, X0].3, ~:x ~c~s Aazc~el.~~ C~u.n~ty~ wst?~ira
7 ~}7~ C'eTl'GY'a1. ~1.S~Y~C~ Q~ ~.'~.1.~.~0~'%1].d e ~~~P31C,~~~1C ~'~~~~~~'~. r'9~~'X'~~~ r~~{~
Mela.ss~ T~c~ms~n Nforton, aka ~l~li~sa T~omso~~ aka. Mel~.s~~ Ann ~kaorsts~~,
9 a3ca Mel?s~~. a'~x~xa Ma~'t~n (IdIELT~SA ri~~~'T~~T) , w~~k~ the intent to d~~r~uc~,
~.0 ~~ssed, ut~erer_i, preseri.te~, ~r~d afer~d., end ~~tsmpt~~. arzc~ caused 1 D~~
~~ ~~.m~, a false ~ne~ fa,~ti~a.~us i~~t~um~~~, ~.ocu~~~.~ o ~s~s~ other item,
1.2 'I namely a DTfl~a-N~~oti~bl~ ~iscY:ar~in~ ~oa~d axac~ I~ad~r~~.i~y in th.~
13 amount of $600,000 ~pp~~rixa~, repr~semtira~, pax~carwisi~~ and
14 c~azxtra.~wxn~, ~hrau~h scheme axed artifice, to ~e ~~ actual s~cur~.~y ara~3
Z5 c~th~r financial in~tr~ment a.~sued und~:~ ~.~~ au~hoyit}r of ~h~ iJ~~t~d
16 States and otlher pol~.ti~.al ~ubc~~.v-isiox~ of_ ~1ae iJ~,i~~r~ S~;a.tes .
1`7
18
~9
~0
?1
22
23
2~
25
26
~7
2E
19
1 C~TJATIS leT~Ioi~ 'I'~IkZOLd~e,T~ PI-~~~'I'Y~~'~'Y~'~
3 65. qat car about the d~~~s ~iste~c~ b~1.orv, iri ~,o~ .t~lg~l~s Courit~r,
4 witYsin the Central District o~ Cal=forn:ia, de~ezxrlan~: ~ T ~~VID
5 1~OR'~~N, ~r~tt~ the intent to cl~fraud, p~ss~d, utt~re~, pr~~erat~d~ ~an~
6 I, affered, and ~~~etnpte~ ~n~C caused ~.1~~: same, f~.lse ~n~ ~a.cti~ious
7 in~tr~.r~ea~ts, dcaeuments, and other i~.~r~~, n.~~ne~y docum~~~:~ label~c~
8 ,,1von--~Iegotiab~.e Aiseha.xginc~ Boni ~xxc~ ~r~c~~mrx~.ty, , ~~pea-ring,
9 r~px~sent~ng, purporting, anc~ contriva.ng, ~Y~rougY~ ~cY~~m~ aa~c3
7.0 ~r~lfice, to fine ~~t~ual s~curiti~s anc~ otYier fWn~nc~.al x~x~~:x~:a~n~az~s
1]~ issueei undEr the autchor:i~y o~ ~kx~ B7n~~~~ S~~t~~ and ot~~er ~cl.it~ca~
?2 ~u}adiva.si~n of ~7a~ United S~~te~.
1.3
S3at~
1~
~xis~~+~ta~x~t ~t~te~ ~~~
15 Car~~ ~l~~~~e7. I,is~~d ~~~taer I~~~t~~._ R~~a.~~.~xx~ ' ~l~1~~
~t~~erx~.a~. Rev~xtue 3
~6 ~ i S~oa, aor~
i 09 4/~2/2f~13 ~.x.~. ~~~~C~
Califc~rnia~_~~~~
1'7
S~~T I~.A~VID Fr~rchi~~ Tax
1~ 10 ~/10/2~~~ 1~~R~'~11~ ~o~rci S $l, G00, QUO
l~
11 8/27/2014 TnT. P.C3. 4u~c~eY1 Loax~~ $].,X00,000
20
21 ~rit~rria3 l~.~ve:lu~
12 1~~~~2014 Tr7.P.C. ~~:~`tT:I.~~ j $250,000
22 E
~3
~4
25 ~c^:C1fl1~P~IaG
F~r~anc~.a1.
26 ~4 ~.~/~l~ox~ .~.r~. __se~-v~ees ~7~0, ono
27
~g ~5 11/~O~oi~ rr.w. ~~ ~o~ga~ c~~.se ___~~c~o, or,o
~o
1
~~t~
2
~~~.~.~~. Z.c3.~t~~ ~~~LB~~' ~J.~~.~G~ ~~~`~,.~11~'.33~ i ~a+'~~LI~ N

3 i Ol~il~
~
i
dank of ~mexi.c~,
5
~~ z~/~o/~o~~ ~.~.r~t. ~r,~. ~ ~~oo, o00
6 _ ~~_ 1
~.me~ic:a~~ Fx}a~~~~
7 ~'~,riar~ca.~l
17 ~l/~0/2014 D.N.I . ~~x-viC~~ $500yfl~0
C~mena.~y ~~.p~.tal
~o 1.a.~~~,~2~~~ ~o~.~. B~T4}C $~.~~3 o Qi~~
?~
1~
Ch~~rron Federal
12
19 11/20/204 N1.~.R~~ Cr~d.~.~ `~niora $ly 5R0, Q00~
Z
13 i
.t~~~ EdLt~~1~?~or'i
~~ 20 11/~0/2C~.4 ~,~oR. S~r~~,ce~ ~ $2J0,~00
15
16 a~. ii/~n/~a~.~ ~ac.u. ~p r~araa.~. ~r~a~e ~~.oa,~co
.7
]
CUIl~Z'd ~:oS~e~
18
2~ 11/20/2014 Q.H.X. Cottalty T~r2a~Ltx'e.r ~1', OOC, G04
19 i
23 ~/~.2/~015 ~.W. Ci~~mort a e $:~., 00~,000
?0 p
21 ~/~7j20?5 E.C. Sa.z~tande~' dank $1, OOD o OQ{~

24
~2
25 3/26/2(}x.5 'I'. C. M~_ _ o~~~_n Cb~a~e

~7P . $l,~0~, X00
~3
S~Tatior~star ~
2~ P.M. Mor~:c~~q~ $"1~0 a 000
26 3/26/2Q~1.~ --- -- - -------- - ------------i
2S
I~Tavi~nt Stt~den~
z~ 2~ ~/1/2oz~ 8.z,. z.,o~~s ~sso,o00
27
Int~a~raal Reven~.e
2~ r~.~a.~. s~~~~.c~ $~so,000
z~ ~/a/2o~.~
~~
1
Date
2 Stated Par
Instrument
3 Count Mailed Listed issuer Listed Recipient Value
4
California
5 Franchise Tax
29 6/8/201.5 M.A.E. Board $250,000
6
Nationstar
7 30 6/8/2015 M.G.K. Mortgage $1,600,000
8
31 6/8/2015 D.M.S. Barclay Card, US $150,000
9
io Bank of America,
32 7/24/2015 N.J'.Z. N.A. $5Q,000
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
as
1 COUNTS THIRTY-THREE THROUGH FIFTY-SIX
2 [18 U.S.C. 514(a}; 2(b)]
3 66. ~n ox about the dates listed below, in Los Angeles County,
4 within the Central District of California, defendant MELISSA MORTON,
5 aka Melissa Thomson Morton, aka Melissa Thomson, aka Melissa Ann
6 Thomson, aka Melissa Ann Morton (MELISSA MORTON), with the intent to
7 defraud, passed, uttered, presented, and offered, and attempted and
8 caused the same, false and fictitious instruments, documents, and
9 other items, namely documents labeled "'Non-Negotiable' Discharging
10 Bond and Indemnity", appearing, representing, purporting, and
11 contriving, through scheme and artifice, to be actual securities and
12 other financial instruments issued under the authority of the United
13 States and other political subdivision of the United States.
14
Date
15
Instrument Stated Par
16 Count Mailed Listed Issuer Listed Recipient Value
Internal Revenue
17 D.H.B. Service $600,000
33 4/12/2013
18
19 SEAN DAVID California

34 5/10/2014 MORTON Franchise Tax Board $1,000,000
2~
21 Quicken Loans $1,200,000

35 8/27/2014 W.P.G.
22
Internal Revenue
23 36 11/4/2014 W.P.G. Service $250,000
24
37 11/4/2014 W.F.K. PNC Bank $500,000
25
27
PennyMac Financial
28 38 11/4/2014 A.M. Services $750,Q00
23
1
Date
2 Stated Par
Instrument
Listed Issuer Listed Recipient Value
3 Count Mailed
4 M.W. JP Morgan Chase $400,000

39 11/4/2014
5 Bank of America,
11/20/2014 D.N.M. N.A. $100,000
6 4Q
7
American Express
11/20/2014 - D.N.M. Financial Services $500,000
8 41
9
Comenity Capital
10 D.N.M. Bank $].20,000
42 11/20/2014
ii
12 Chevron Federal
M.B.R. Credit Union $1,500,000
43 11/20/2014
13
ACS Education
14 ~I M.B.R. Services $200,000
44 .11/20/2014
15
11/20/2014 M.C.U. JP Mor an Chase $100,000

16 45
17
Contra Costa County
18 S.H.Y. Treasurer $1,000,000
46 11/20/2014
19
D.W. Citi.mortgage $1,000,000
47 1/12/2015
20
21 Santander Bank $1,000,000

48 3/17/2015 E.C.
22
23 3/26/2015 T.C. JP Morgan Chase $1,500,000

49
24
3/26/2015 P.M. Nationstar Mortga e $750,000
25 50
26 Navient Student
6/1/2015 B.L. Loans $550,000
51
27
28
24
1
Date
2 Stated Par;
Instrument
Count Mailed Listed Issuer Listed Recipient value
3
4 Internal Revenue
52 6/8/2015 M.A.E. Service $750,000
S
6 California
53 6/8/2015 M.A.E. Franchise Tax Board $250,000
r
7
8 Nationstar Mortga e $1,600,000

54 6/8/2015 M.G.K.
9
io 55 6/8/2015 D.M.S. Barclay Card, US $150,Q~0
11 Bank of America,
56 7/24/2015 N.J.Z. N.A. $50,000
1z
13
A TRUE BILL
14
15
16 oreper on
EILEEN M. DECKER
i~ United States Attorney
a.s
19 LAWRENCE S, MIDDLETON
Assi t nt United States Attorney
20 Chi f, Criminal Division
21
~;^ ~~
ll"v
22 SAN RA R. BROWN
Assi tant United States Attorney
23 Chi Tax ision
24
25 VALERIE MAKARE CZ
JAMES C. HUGHES
26 Assistant United States Attorneys
Tax Division
27
28
25
Case 2:15-cr-00611-S~r ~~ Docu~~~ent 46 Filed 02/16/16 Pac~.. .~ of 1 Page ID #:239
UNITED STAT STRICT COURT 0 ~`

__ _ CENTRAL DISTRICT QI~' CALIFORNIA
CASB t3Uf.~DR:
~~o
Plaintiffs)
1
SEAN DAVID MORTON
Defendants)
WARRANT FOR ARREST G~~,.~
TO: UNITED STATES MARSHAL ANA ANY AUTHORIZED UNITED STATES OFFICER
YOU ARE HCREBY COMMANDED to arrest SEAN DAVID MORTON
and bring him/her forthwith to the nearest Magistrate Judge to answer a(n): a Co ~~,ED
Information Order of Court nProbation Violarion Petition o V~~la~co,~
Charging him/her with:(ENTER DESCRIPTION OF OFFENSE BELOW) , C
! '~~
~ 6 2016
Conspiracy to Defraud The United States; ~~g
False Claims To The United States; F ~AUFquN~
Fictitious Obligations; ~~~G~ ~ ,,4",..~c
Afding and Abetting and Causing an Act to be Done a~ ~ ~'~~~ c~~ ~"
-~ ~~
. i~.
_(
7
,~
J __~
J (%'~
in violation of the followint Title. United States Code,Sections

18 U.S.C. 371:
18 U.S.C. 287; Z(b):
18 U.S.C. 51~4(a); 2(b): - _ _~_
j~r~K. Graff_
NAME OF ISSUING OFFICER Janu@y 27. 2016 LOS ANGELES. CALIFURIVIA
DATEAND LOCATION OF ISSUANCE
Clerk of ourt ~" ~'
TITLE OFsuiNc o~Fic ?`` '` sY: SUZANNE H. SBGAL
~~~'r , '-+ .,~' NAME OF JUDICIAL OFFICER
`'"'r ` `""'' ~' ~\ RETURN

THIS WARRANT WA6 RECEIVED ANQI~{E~I ~GIARREST OF THE ABOVENAMED DEFENDANT AT (LOCATION):
~ ~-
r G
~/~
...-' NAME OF ARRESTING OFFICER
DATE OF AR TITLE
~DF IPTIVE INFOR POR 08P A
C NFAINBDON 7W0 ~ SIGNATURE OFARRESTINOOFFICEFi
~
1C_ WAIt1tANT FOR ARREST
V~
~- IZ (O~/O4~
PAGE 1 OF 2
Case 2:15-cr-00611-S~ ~J Document 45 Filed 02/1G/16 Park_. of 1 Page ID #~38
UNITED STAT ISTRICT COURT

CENTRAL DISTRICT OF CALIFORNIA
United States of America
CASE NUA~PR: G
Plaintiffs)
~~ CR 15-611(A)rSV~
2 ~C~ p
MELISSA MORTON
akas; Melissa Thomson Morton;Melissa Thomson,
Melissa Ann Tfiomsor~, Melissa Ann Morton
WARRANT FOR ARREST
~~~~
~1~J 1U'~ ~~ ~ Aefenda
T0. UNITED STATES MARSHAL AND ANY AUTHORIZED UNITED STATES

OFFICBR
YOU ARE HEREBY COMMANDEb to arrest MELISSA MORTON,
_ _ _ __
akas: Melissa Thomson 1VYorton~Melissa Thomson,
Melissa Ann Thomson,Melissa Ann Morton
and bring him/her forthwith to the nearest Magistrate Judge to answer a(n); a Complain
t ictm
o InformatIo~~ o Order of Court oProbation Violation Petition on~~gt~
Charging him/her with:(ENTER DESCRIPTION OF OFFEN6E BELOV~ ' CyCq{(,1~,$~
Conspiracy to Defraad The United States; ~~B 1 6 206

False Claims To The United States;
IYctitious Qbligations;
~~ ~~ ~ ~UN .
Aiding and Abetti~ig and Causing an Act to be Done ~
~~N
~ ~~.~
~J r~~
;f= r_
-v `~i7(j
~.r:
~ - -
in violation offhe following Title. United States Code,5ection(s)

18 U.S.C. 37X:
18 U.5.C. 287; 2(b);
18 U.S,C. ~S 514(a); 2(b):
OF ISSUING OFFICER I ~ai~nry 27, 2016

a ,yr~rr~ ~~'' ''r-:J~~ LOS ANGELES.CALIFORNIA
DATE AND LOCATION OF ISSUANCE
sr: SUZANNE H.SEGAL

NAME OF JUDICIAL OFFICHR
.
'" ('~ I~ ~'~ RETURN
~`~~ X11
THIBWARRAN7WASREC,I,
,EC
DAI~~QK~CU Eq THE ARREST Op THEABOVENAMEUDEFENUANTAT(LOCATIdN):
`,~ ~~~
~ d ~ NAME OF ARRESTING OFFICER

1 r
1 . ~
TE OFA TITLE
~ $C IPTIVE INFOR FOR DEF
C 41NED 0 YNIO SIGNATURE OF ARRESTING OFFICER
;~~ .ten
~~~~~`.~~" WARRANT FOR ARREST
CR 1Z(O7/O4~
PAGE 1 OF 2

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Case 2:15-cr-00611-SVW Document 188 Filed 04/05/17 Page 1 of 54 Page ID #:2379

rnorton court at Federal District Court Central California

Sean :-: david, morton; man

morton court requires magistrate ~~~~

i say my property is mine to administrate.

i give no man permission to administrate my property.

i wish, claim and demand my property restored to me right now.

i charge fees to compensate me for trespass, wrongdoers have knowledge of my fees.

April 3 2417,the total debt I claim each wrongdoer owes me is $2,048,000.

attached rules of morton court

morton court law decreed

5. court of record is a court which must meet the following.

7. generally has a seal.

8. power to fine or imprison for contempt.

9. keeps a record of the proceeding.

l0. proceeding according to the common law (not statutes or codes).

li. the tribunal is independent of the magistrate {judge).

Note that a judge is a magistrate and is not the tribunal.

12. superior wurNs writs are issued by tt~e people.

morton court law decreed

morton court law decreed

morton court law decreed

,..~., iJr~~r~r~ S~~.~~~ ~s~r ~;~r ~~~~~

='~~ In the I~/fa4ter a~ihe ~e~c~ ~f }

To: .Any authariz~d lawn ~~forcemen~ e~f~~er

~'~~J a4. CO~~~A~d~~I3 to execrate YYi3s ~asrara: aa~ or 6~f~r~ !~

~ ~ f.f ~ ~`~.~ '~ - ~A~Q~ELI~i~ ~~lQ$~~~~A~1

/~U~As: V~l~rie ~. ~1~kare~+~rzlJarra~s ~. hlea~he

1,0 93 ~'ev. l2/di9) S'erch and Sef~rrre i~''crrmr+t (Page l)

Inventory rraaa'e in tote ~r~sen~~ ~f

IP'[V~PI$4~771 Oftlae property tad~~i r~rxd rzuaaxe of"any persan(s) seize.

.('r~n1e~ rime and tale

.~~J~,~s: V'~I~rt~ L.. ~Aakar~~c~JJ~rn~~ ~. f-C~y~~~

The ~U~J~CT LOCATIQN is ~oc~tP~ in a bei~ep ~u]_ti-ocvu~ant,

twa-l~~el rea~~entsal bu~ldr~g, l.~ca~~d ~fi 71~ 3~~ Street,

A~rar~m~n'v ~, &iermos~ F~e~rh, Colo 7'he SUBJ~~T SaQ~~3.~'"'~N is an -thy

m outh s:~de ~~ 3rci Sheet, with tie b~xilc~ing iacir3g north ~a

south. ~kae SL~BJ"EC'I' L~C,~T~ON has a brotan roof with ~rePr.lbl~zsh

Irian, ~ Tie SU~~EC7' LOCATIOI~T is an Ord S~:~~~~. b~~T~e~n ~acifze

Coast f~ighway (` PCH"9 ar~d Arc~rnore Piven~~~, There are 4 units at

the SU~~~CT i.,OCA'IIUI~.

~t the north s~_de of S~TB~7~C'~' T~OC7~'~I~N a.r.~ ~hrea or,~-car

c~arag~s o Fs~aove the three one-car gara~~s ~n the nartk~ ~i~3~ o~

~h.r~e on.~;-car garages, on the seco~~, Hoar of ~hra rzort~ face of

the ~ui~dinc~o i~ t~i~ SUB.7~'C'.P 7::QC.~~'~~1V. ~'~crv~ the ~t~~re~ are--c~:~

~arag~~ ~n the ~c~ytl~ side of ~}i~ b~ui_l~a~ng i~ a g~orcta o~ ~:~.~

St1BJ~C~' L~C~4T'IQN~ which i~ accessed. key tsao sliding glass doors o

the balcn~y of tie SUEi~'~~~' LOCATIQN on the nor~t~ side of tYi~

of stairs to a landing, wi~ere~ on -tk~e rigta~ (mirth; ~~~ie caf the

k~~alding P v~alkir~g up a flight of stairs t~ a ~and~.ng, ~.r~d ~t ~.YaE

'top of tie landing, taxrn~ng left to ~n unmarked blue dooms.

Below ~s a picture o~ the SUBJF~I' L~CA'~'IQ~1 from Gooal~

1. ~ on a~ng, rep "~~u~T~ym.~"u"~

~~ems to k~e seized are tie ~~lo~rzng r~car_r~~, c~c~cuzn~n~s, ar~d

ath~r items of Sean Mo~~on aid Nl~lissa Moxtan (a.k.aa T~eli~sa

Thomson Morton, a. k.a. Melis~.a 'Tho~soz~, a o k,~ o ~feli,~~~ Any

cat breeda.ng bu~anesJ, o~ an~r business r~~a~t~~i ~a mean Morton,

I~telissa Moron {a. k.~. Melissa Tr.ornsor~ M~rtox~, a. k. a, i~~lissa

~tzornson, a~k.a. ~~lissa Finn ~'horn~on, sakes. P~1ela.s~a Anr~ 1~for~o:~) o

p~rioci January 19 2023 tYaroaz~h -~1~~ p~eserx~:

ao ~3ray and ~.~? de~cum~nts rrsem.bla_cis~ or purporting to

be an 1IlStYL1X[l2IA~ for the paymerd~ ar~d/c~_r collate~~~i~a~ian of a.ny

debt., money orders, cou~aons, bonds o ~rici bark ~~ecks.

lO~SOX, 104Q~~, 1 55, 1.7.20 ark ~lec~:raz~x~al3_y~-piled versians o~

,..~., iJr~~r~r~ S.~ ~s~r ~;~r ~~~~~

~'J a4. CO~A~d~~I3 to execrate YYi3s ~asrara: aa~ or 6~f~r~ !~

~ ~ f.f ~ ~`~.~ '~ - ~A~Q~ELI~i~ lQ$~~A~1

twa-lel reaentsal bu~ldr~g, l.~ca~~d ~fi 71~ 3~~ Street,

A~rar~m~n'v ~, &iermos~ F~e~rh, Colo 7'he SUBJT SaQ3.~'"'~N is an -thy

Irian, ~ Tie SU~~EC7' LOCATIOI~T is an Ord S~:~~. bT~e~n ~acifze

the ~ui~dinc~o i~ t~i~ SUB.7~'C'.P 7::QC.'1V. ~'~crv~ the ~t~~re~ are--c~:~

the same, tam sc~edul~ ccz.~s cf t ru:~n~, and do;..~ents

c. i~riy and a~_l tai; returns, I1~5 ~'ara A~~ 104Gr~,

1040X, 1Q:6 1065a 1120 and.~~.~ectror~~.cally-~i~~~ 4J~.rsi~n~ cf

a o k o a _ I~eli,a inn ort~n) a irxcl~dir HG~r~r~. & F~xt~ S~:[~~:, and

'Phomsan Morton, a.kea. M~lis~~ TYaomsan, a.]~e ~i.:~sa Ann

FIe~v~n & ~`art~. I~LC, and any ~~:~. k~xee~g asi~~~s.

~ecor~.~ ~ii~c3.osi~.cr ~h~ d.~spos;Lion of wL .~x:ra:ls~ w.xr~

in~roic, 3lls, or receiTJ~s frcm ary Co~sn~y ~~~rardez, S~cre~a.ry

Internal ~~v~nua Statutes ox ~ulatians a.nd x schedules.

client f~les~ c.]_i~nt li~tir~g~, corx~s~or~~'eric~, tF'~phe~ :oks~

1. Any and ~~1 invr~ir, clc, mcey ox~ci~r~,

consulting fees9 ~s for .L px~paratior c~ fina~c~.al

a.z~s~xuznPnts anc~ t~CC fil.~ng c 1~r~~d~rg~ ad1C1 ath~r ~_nca~n~