22
R s c s Iv s o UNITEDSTATES COURT OF APPEALS MOLLYC DwygyLERK (J . s. cotinyoy/' EALS FORTHENINTHCIRCUIT pcT1 5 2212 FILED .--,. -- . . ooqyarp Amste rd.a.m I 2-I 5672 DATE W 9 thCir. Case No. Kaui Jochanan Appellant, originatingcourt casexo.CY.NQ.10-0o5,25J - sytx VS . Office Of Hawaiian Affairs et al . ' Appelleets). APPELLANT'SINFORMALBRIEF (attach additional sheets as necessary) 1. Jurisdiction a. Timeliness of Appeal: (i) Date of entry of judgment or order of originating court: 2/27/%I 2 (ii) Date of service of any motion made afterjudgment (other than for fees and costs): 3/23/201 2 (iii) oate of-entry ororderdeciding motion, vz/l zzolz (iv) Date notice of appeal filed:3/28/201 2 (v) For prisoners, date you gave notice of appeal to prison authorities: Case: 12-15672 10/15/2012 ID: 8371065 DktEntry: 11 Page: 1 of 22

UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT … · 2014-03-19 · UNITED STATES COURT OF APPEALSR M (JOsL LYcC Dsw yIg v y LsER Ko FOR THE NINTH CIRCUIT.s.cotinyoy /'EALS

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Page 1: UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT … · 2014-03-19 · UNITED STATES COURT OF APPEALSR M (JOsL LYcC Dsw yIg v y LsER Ko FOR THE NINTH CIRCUIT.s.cotinyoy /'EALS

R s c s I v s oUNITED STATES COURT OF APPEALS MOLLYC Dwyg yLERK(J.s. cotinyoy /' EALSFOR THE NINTH CIRCUIT

pcT 1 5 2212FILED .--,. --. . ooqyarpAmste rd.a.m I 2-I 5672 DATE W9th Cir. Case No.Kaui Jochanan

Appellant,originating court case xo. CY. NQ . 10-0o5,25J

-sytx

VS .

Office Of Hawaiian Affairs et al. '

Appelleets).

APPELLANT'S INFORMAL BRIEF(attach additional sheets as necessary)

1. Jurisdiction

a. Timeliness of Appeal:

(i) Date of entry of judgment or orderof originating court: 2/27/% I 2

(ii) Date of service of any motion made afterjudgment (other thanfor fees and costs): 3/23/201 2

(iii) oate of-entry ororderdeciding motion, vz/l zzolz

(iv) Date notice of appeal filed: 3/28/201 2

(v) For prisoners, date you gave notice of appeal to prisonauthorities:

Case: 12-15672 10/15/2012 ID: 8371065 DktEntry: 11 Page: 1 of 22

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9th Cir. Case No. 12-1 567 y

2. What are the facts of your case?The Appe l l a nt de s cendant

Exhibît

Page 2

a full-blocded

Beneficîary Hawaiian

established

2 The Appellant requested

trans/ortationSenators and

resources

reasonable

and accommodations to Washington DC to meet with

Congressional Representatives obtain support

advance

with a model of Queen

Exhibit The Appellant also requested Hawaiian Elec . Funds

3 The Appellant's requests unanswered.

4 About February 2006, the Appellant received a

sponse called and spoke with a representative of OHA who said

ORA'S policy provide political action of sueh

entities other words sovereignity entities.

4 The Appelleets) only refused to provide Trust Funds, but also

refused reply.

helped the Appellant's

cribed aims, has stymied such efforts and and

to weaken

lack of funds ha's previously des-

contributed

age the Ap ellant's organi tional structure

Native Hawaiians with similar aims and efforts and

who have also been treated similarly OHA.

Appelleels) a Hawaii political agency which

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interests Page -2A

Akaka Biil and passage thr ouxn Congress wouid nuintian the

jurisdictions authority, and controi over NativeHawaiiana and whatever governing asaociated estabiiahed entity.

OHA, the Apyliieeta), aupports thë Ak1ka

OHA

and

OHA doesn't support and fund Hawaiians and associated

supporting Akaka Bill.and are sovereignity entities.

using Fund support the Akaka

Hawaiians and associated entities supporting the Akaka

The Appellant advances alternative entity to Akaka

numerous other Native Hawaiians, doesn't receive

ding from Trust Fund from OHA. They donlt support State control.

The Appellant, also representing efforts aims

Minister

many

I n t e r i m

Government The Kingdom of Hawaii, which includes al1 majorlands of Hawaii, which is comprised of 24 Representatives of

Representative Assembly and 24 Nobles of the House

several descendants the original House Nobles.

of The Hawaiian Kingdom, which advances Native Hawaiian self-de-

termination and governance in keeping with the stated purposes

for which Hawaiian Trust Fund to be used stated

the Admission Act of 1959,

himself and his

and serious ( see qfp'xhlj-bj-t

claims, and results are

represents

imnortant

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JBAppe llant a Ke p ra se nt at iaze gove rn ing e nk ity and T!e n-

e f .te iary r.? rairit Xund tt spe eial inte r-bey ond that or e i.t i zen

rigl-zt t; o be t re at e d. as skzeeharitabl.e trtzst or , in TrustFund ( See Ke aukaha 11 y 7 39 F .8 29 y arl d P rw i e ia AJ . Akak a I .3 F . 3d I 2 20 , 1f9 9 3 ) ,4 2 U .S jC Se c . 19 63 . The Appellee ( s ) ove rl ook and dismis s sue'h aright . and. tre at tlie Appellant and what he is doing without suehrightful regard as ûemonstrated in Amsterdam v. Apoliona, et- al.,cv no. 10-00525 DAE BèG; Order: Granting Defendants' Motion forJudgement on the Pleadlngs, 2/,2*7/20T2, Pages I5, I7, I8.. . *

14 The Appelldi ( à) and as seen in the co'uzrt ' s order has treate :1and eharacte rized tlle Appellant as an 1nc ensequential individual ,whose aetions , eause , and elatms are frivilous ; and with a ridic-ul ous impaet or re sult . as se en j.n w/umste rdam v . Apoliana et al. . ,CV no. 10-00525 DAE BMX; Order: Granting Defendantsl Motion forJudgement on the Pieadings, 2/27/2012, >ages 15/17, I8.

15 The Appellant has endeavored to eontact.ahd speak with the Ap>ei- ,lèets) and-their Counsel during this case many times as seen inthe enclosed communication (See Exhibit 4!) of 8/07/2012. Thiswas done with the Spirlt of Aloha in order to resolve this matterand ease out of Court. ;he Appeileeté) andTsuoh refused to,com-'municate with the Appellant and he w>s unsuccessful in his endea-vors. Such dismissi/e actions by. the Appelleets) has been charaeter-

'21 .1 *.istic of their behavior and demonstrated before and during thigCase .

16 Qhe.Appullantland Native Hawaiians not supporting the Akak: Billandtslde eontrol of a Native Hawaiian governjng entity and havean alternative modek on a governing entity to the Akaka Bill rep-resent or are of such a particular classifieation, eategpryy.orgroup. They don't get funds from The Native Hawaiian Trust Pundto advance their model or pa/tlcuariy the Appellantls model.

j; ;'17 The Appellant has been the object of such treatmenty rejee ion,and dismissal and consequently flled a complaint against theAppelleétgl.'with claims of having been sujeeted to violations ofFirst Amendment ltlghtà Of Pree Speeeh, Fourteenth Amendment Rights

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2C

o'f J11 c, lzal Prot e e t 1on , and Bre ach of Trus t of the 'P :i duc iary 'Re s!l on-s ib il ity of t ?1e Of f i e e of Hawaiian Affairs , the Ap pe lle e (, s ) . Queha e 't i on v/as o r1g inat e d IN T I'IL' Uïd I Tlt,' 1) Srf?,/tTE S DI Sê1'? RTC T C OURT F 01RT !T1'', ''?IF;TZ'tICT 0P H>.7#AII . skf'itl'l (7 Od ' s he lp and de te mining that theJudge ln the Distriet C ourt overlooke d and dj-d not suf f ieientlyasse ss and rule on the case , the Appellant appe ale d the case tot he U5. ITLD STATL' S COUH.IP O1? APPEAL S FO1R TI-IIs' AIINTH C IRCUIT f orJ ust ice in th is ve ry important matte r .

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Page 3

3. What did you ask the originating court to do (for example, award damages,give injunctive relief, etc.)?

Bene f' iej-ary wj-th spe e lal. j-nte re st t/zè - Appellant aske d.tl'id origtnlt iin: E eou-rt töz'avard.n the Plaànt:kff 'J'à' Appellant) ' ,vzitrththe origtnal re quest made Defendants or, ln other words,

ozbde r the i.le fendants do s o . The award was l'easonable fttl'ïd sf or trans portati orz an (1 aee oro-modations t o lvashingt on Dc orde r

self -de te rminat ion and gove rnanceby meet ing , visit ing , and speaking with Senators and Rèpz'e-sentat j-ve s of C ongre ss and i.nl-iclt the ir unde rs tanding , support ,and re s ouree s t c; 1P'.$ lf i1l important aim. L ikewlse , funds vle rereque ste d t o withi.n our Hawaiian c ornmunityto elèct Hawaiian leaders to also achieve the aim.

4. State the claim or claims you raised at the originating court.The Appe llant I s elalms basically are pre sente d in Se ction . The Appel-lee ( s ) arbitrarily ehose a model of gove rnànee t o iïpobe on NativeHawaiians without having chosen it. Thls model is presented inthe Akaka Bill and maintains State . 'c ontrol ove r the gove rn ing entityand Native Hawaiians. Hawaiians supporting the Akaka Bill/ OHA modelreceived funds, but non-supporting sovereignity activists/ entitieswere categorized, dismlssed, and-not given funds. Meanwhile, OHA aisokept its control over Native Hawalians. Aeeordihgly, the Appellantclaimmed sueh treatment to be diseriminatory in violation of theFirst and Pouteenth Amendments of the US Constitution.What issues are you raising on appeal'? What do you think the originatingcourt did wrong?The Appellant is raising the issue of d1s crimlnation as claimme d

in Se et i on 4 ():t- the Appeal . The originating court ove rlooke d andfwronèfully dismissed the seriousness of the eàses claim,es exemnnlified

in the Judge teiiing Plbaintiff ae presented on the transcripthe didn't like what OHA did, he shouid ran for 0HA wouldlike a Judge teiling Rosa Parks she the baek.of the busj siae should buy the bus company. COn-doned the discriminatory aetion of a Hawaii Agercy against theAppe llant and ottle r eate porize d Xat ive Hawaiians .

j.he Agsf/eetkl kvzn, sey'ncl jaoJ rwasqnln ..y4 atkcerntoez,r 2.,4.lte9v. ,#. 'ceavent a,at m'smi-ssul -4 ->)., App -e )2o..r tzlzd rv--sq's hk-

' lwfo rfk Jkso'c.e- Yo evqcl hz 1)n1 '+l 'ql '-œ-lp,sr à8 Dreversio,casas

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9th Cir. Case NoI 2-15672 Page 4''I- hl Jzf-y i'nlt Lô u/ rt''..s Yeols f* JYZ

6. Did you present al1 issues listed in //5 to the originating court?

Ye s lf not, why not?YesmoAlthough

t he Judge rladin what the .q-!e use d(7 at i on e al ls pr ophe cy t' .ne e e s s ary i s slke was pz'e s e nte d , all is sxze s vie repre sente d .

not: suf f icientèy

inie re S'be d.OC V d u-

What 1aw supports these issues on appeal?(You may, but need not, refer to cases and stattltes.):he Appellant pre sents that tile L'osual Prote etion Clause of ' the

Fourteeth Amendment supports issues on appeal. The A#pelleetshintentionally and arbitrarliy diseriminated against the Appellantby intentionally and arbitrarily ehoosing a governing model as ore-yente: b# the Akaka Bill 4nd imposing it7 öh Hawaiians withouttheylre having ehosen:it. Whlle 0HA is suppose to encourage HaWiiianself-determination, the Appelleels) instead prqvent such action andimpose their OHA-determination. Appiieablç eases point includeVill. of Wiilowbrook v. Olech, 528 U.S. 562, 564 euriam)quoting Sioux City Bridge Co. v. oakota éounty, 26O U.S.- ' . . .( 19 23) ) ; llartin v . Shawano-Gre sham Seh . llj-st . , 29 5 F . 3d.(7th Cir. 2002). The eategorization of the Appellant andwaiians intentionally treating them differently uCithout a rationalrelationship to their legitimate state purpose of self-determinationand governance is discrininatory and violates tn'e Equal ProtectionCiause as suppcrteâ by àasbs on.point and lav?s ineluding the CivilRights Act of 1964 (42 U.S.C.A. Section 2OOOd et seq.), or the pro-vis ions of any other Fe de rai Statute s prtlhibiting discriminatien byreeipients Of federal financlal assistance, law supporting civilunioné in Hawaiiy the Age 'liseriminatiqn Act of 1975, Vigh Tech laysv. Def Indus. Sec. Clearanee Offiee , 8$5 F .2d j63, $7O '(9th C+..1990),(eiting City of Cieburne v. Cieburne Llving Ctr., 473 U.Sk 432, 43941985

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9th Cir. Case No. I 2-T5672

8.

Page 5

Do you have any other cases pending in this coul't?lf so, give the name and docket numbrr of each case.

Have you filed any previous cases which have been decided by this court?If so, give the name and docket number of each case.F1 o

For prisoners, did you exhaust a11 administrative remedies for each claimprior to filing your complaint in the dijtrict court?

C. Kaui Joehanan AmsterdamName1415 Pensacola st.. ?/ 12Honoiulu, Hawaii 96822

Address

I()/c'9/2C) I 2Date

jy ' ', tA/ -

.Signamre'Pca 5.. Tqrllant

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CERTIFICATE OF SERVICE

Case Name:

IMPORTANT: You must send a copy of ALL documents filed with the Coul't andany attacilments to counsel for ALL parties in this case. You must attach a copy ofthe certificate of service to each of the copies and the original you file with theCourt. Please fill in the title of the document you are filing. Please list the namesapd addresses of the parties who were sent a copy of your document and the dateson which they were served. Be sure to sign the statement below.

l certify that a copy of the C . Kaui Jochanan Amsterdam v . The Off iee of Hawaiian(title of document yo' u are filing) Af f airs et al 91 2-1567:

and any attachments was served, either in person or by mail, on the persons listedbelow.

N#

SignamNotary NOT required

Robert G. Kleinàttorney for OHA

Address

Five Wate rf ront Plaza , 4th Fioor 10/09/201 25OO Ala Möana Blvd.Honolula, Hawaii 9681 3

Date Served

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A 93-1273 N i ) T M, w. .ta . .z. ru

- . , , y . u s. ..jl.J SC J. R- 4 1 1l1 -31 o () de d -k' l i. 1 hla. t i.v e 1I. awa i i anz/ J6. an ak a> - .A'laoli M-othe r and 1.'1 ()m of the Applella.nt .)$i r th (.Je rt if ieate s avaiiabie .

2 'l'lxhdzbit B Re g-ue st f rom 0HA f or Yravel and Ele ct ionsf or Self raletem ination and Governanee

3 Exhibit Of fieers of The Inte rira Gove rnment ofThe Kingdom of Hawaii

4 Exhibit Demonstrasion df 'lpismissal Attitude andActi ons

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Exhibit Y

# .K W # # #' #. oW' l7. Wp. ' VO ZV Z# ' /.' . . .r' 1$..* %W *( < reX @ *1 .. #

'

. 'N: . . *%. '

NS AWJX- 6* +9Office of Hawaiian AffairsColelte Y. MaehaâoChairperson7II Kaploianl Bivd., # 1250Honolulu, Hawaii 96813

C. Kaul Jochanan Amsterd:1415 Pensacola St., # 12Honolulu, Hawaii 968222/14/11

Machado :I am eommunicating wlth the Office of HawaiianAffplra to request funding ln order to travel to Washingtono

.c. in order to speak wlth Congressionll Representativesof the Congress of the United States to inform them aboutour efforts to advance self-determination and- The Kingâomof Hawaii. 1 go as an offieial of The Interim Governoentof the Jfingdom of Hawaii and particularly beihg a NativvHawaii or Kanaka Maoli and a beneficiary, who the Officepf Hawaiian Affairs is reporte: to serve. 'unds are re-kuepteâf for transportation and accommodations for one week.

Aioha.Dear Chairperson Colette

Much work and previous servlce has been rendered.Likewise, a request for funding previoplsly was requestedto clyde Namudo, Chief Xxecutlve Officer, but withoutBuccess.Mahalo Tor your assistance in this matter.

a o a d oha,.. q' '#C. Kaui ochanan Amsterdlm

Kymaka oliPrlme Mihister;he Interlm Government of:he Kingdom of Hawaii

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Exhiblt B

Ciyde NamuaOffice of Hawaiian Affairs7II Kapiolani Blvd., Suite I2jOHonolulu, Hawaii 96813

Jochanan AmsterâamThe Interim Government of) =:. .-sn::rz? - xyxggom of HawaiiThe1415 Pensacola St . , # 12Honolulu , Hawaii 96822

Dear Ciyde Namua:

AlohaDeriod.

Nui Loa.May we express Seasons Greetings at thisHoliday. . ;; T).:-

We, the Kanaka Maoli of the Hawaiian community anG The InterimGovernment of the Kingdom of Hawaii, have gre at eoncern and are an-xiously advancing the condition, the educational process, and seif-determination and government of our People and #ation.

Accordingiy, we humbiy request approximately $ 150,000.00 /orJanuary Elections for our Hawaiian government, education, self-determination, and advancement of our Hawaiian Government. Inasmuchas 0EA has access to Cedeâ Lands Revenues for our Hawaiian Conmunityand such entitiement, we necessarily requèst this important allocamtion of funds as soon as possible.

Awaltinè your response, consideration, and eoorâination.Respectfuiiy Submitted and Happy Holidays,

Kaui Jochanan AmsterdamPrime M-inisterThe Inte rim GoverM ent ofThe Kinydom of Hawaii

Wyatt WaroDeputy MinisterMinistry of the Interior .The Interim Government ofThe Kingdom of Hawaii

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Exhibit ., Tc

Tà T,+#A.mf6-- 4 r....x<w.x<z,e. H.w.mf.'-.HK..A.,#u.f.H e 9 e/ * A 6+' el

- . 4, jyj;;jjj;jr ,jjjjj jjy,N.,jj,.:..%Af.- # e ,,

By virtue of the natùral,. 't ' 'human, and moral rightshistorical, inalienable,

and of the Law pf Nations per-laining to the Natiye Hâ[email protected]. 1! o!-ple, of resolutionà mt the Kanakaiated entitiis, recognitions andentities such as apologies by ofncials of the United Statesand foret.gp nàtl. ons as at the Hague, Netherlandj anddeclaration by a Hawaiian Head of State, QueenLiliuokalàni, to reinstate hèr as Queep with Natiollhobd

a presumptioli, we hçreby proclaim the i'estoration;activàtion. and adkancemrnt ' of th

. e,Hnwaiian Kingdom...- e ! - Oa

Kgnaka Maoli Peo-MaofiPepple and assoc-accçptance of other

We tllq undeçsigned do so befpre each other and ourLord God of miracles, Tuesday, Apri) 10, 2001.. '

Dilçgàtes of the seventhRestorationist Confereuce andadvancink our Iqtertim Government of our HawaiianKiugdom, whièh advançes forthwith with our actioùsand the miraculou's power and Gràce of our L od./' . . .

c.f l /z Z xsr* 'z M. '

. . ' *. .w> v ugcu ppmuu ç pwvw-

Cca L? , V. 1. VJ '-0z.ru3. ,

. . . .<. tuwvvc. k rs # vkz g..0.- .-l . u..J . .l . - -- .. * .. t c .

2

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#

Declaration Continued

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> s#@ A99< %% -7r 8> * 8

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Note: The e #lafive Branch is comprised of fhe RemresentaetivçAssembly ( Hawaiian Representativeshaving been elected to and serviné on Neighbor-hood Bgards, Distrkt Coecils, OHA, and Ha Ha-Waiil and ne lvùse of Nobles (Hawaiia, Noblawho àre doèendents of former N/bles of the House ofNpbles, Royal Societia, and Alii/ CMefs)

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N S X TU M R SMSSX W

Herein are the 24 Representatives of the Representative Assem-bly. They are presented in order of Districty.President: Samuel Lyons Kealoha Vice Praident: Lani Bowman

The Legislative Bmnch

Hawaii

Joseph Kamaii HaAo,Dist. #1

Lani Bowman,Dist. //2

Reynolds N. Kamakawiwoole Jr.,Dist. #3

Elroy TL osorioDist #4

Frank DeLuz IIIDist 5

Robert MakuakaneDist. #6

Beck Hawaihae-RodriquezDist. #7

Oahu

David Ing,Dist. #1

Aldeous Paalani,Dist. #1

Christine Ualani Brown,Dist. #3

Kyle JK ChockDlst. #4

Lisa Mitchell,Dist. #5

Napi Akeo,Dist- #6

John H. Nahinw Sr.Dlstw #7

Neddie G. Waimau-NunuhaDist- #8

2

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Molokai, Maui, Lanas and Kahoolawe

Walter Ritte,Dist #1

Samuel Lyons Kealoha,Dist. #2

Kehaulapi Filimoe'atwDlst. #5

Solomon Piili Kxho#ohalahala,Dist. #4

Clarence K. Kamai, Sr.,Dist. #3

Daisy M. Lind,Dist. #6

Kauai and Niihau

Cathy Kalehua Ham Young,Dist. #1

Mary Thro:as,Dist. #2

kaymfmd ouvachelle,Dist. #3

3

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N S- SS G e &2Js

Herein are the 24 Noble,s of the House of Nobles. n eyare presented in alphabetical order of their last names.

PrGident: Warren Perry Vice President: Clifford Hashimoto

The Legislati#e Branch

Hawaii

Thomas Cummins

Patrick Hoapili

George ltaeo

David Kahanu

Ernest Kanehailua

George Kauhane

Oahu

Rolland Ahuna

William Kaae

. Elmer K. Kaai

John L. Low

Kimo K. Low

Rod A. Maile

Cleghorn McKee

Raymond Pua

Charles Rose

Mauiy Molokai, and Lanai

William Gàrcia

Clifford Hashimote

Samuel K. Kaai

Altoysius) Spencer

Michael Tancayo

Kalani Tassil

2

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Kauai and Niihau

Ronald Iida Roderick Kanoa Avarren Perry

3

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4389) f CONTACTS CALENDAR 1 Honolulu CK'y Coun...i )

Delete Reply Forward j Spam lë j erintRE: AloharooMination yjxyjj. bit

.r . ( : ' .:FROM: Robert G. Kleln i rTo: 'Charles kj Arrsterdam' :

Sa> Gender Marria... RE: Noharmrdina...

Hide DetallsTuesday, Augut 7, 2012 12:18 PM

45 M r. Amjsterdam.Qo ''ryj to be so b' lur't. , b ut slo ur case i.s f n'volo t.s as determiœd by :f*' le federal o7 tios, sofpr zere is notln' ir,g furiher f. or us to discuss. Please discontinue attem pti,ng to schedule ameetiœ and/or bofnerirv. my sec.reMry. 91 y cliem *je Off. iœ of Hakmiian Affa ifs l-u' s theJ .. .3at/ho ritv a nd Itegal resoo rsibiliè- to administer tt'e tr'ast f kex'nds Js it sees f it withn lhek . . .,. , . # %.bo tro's of the law. T lney hmve do ne so . T h e courts vzI'll not and. , camot o rder OHA to payyou any funds; th .at i.s solely a decision fo r the Trusteos to ma ke' . Trulv vours, RGrl'

Q R o be rt G . K I e i nAf ,,1 crhwo rristo n N-1 1 ller lbzl uir.:a 1 :1 1 acK i, nno n u' 'uPNP .0 . Box 2800'sd o no lulu H a ksvta 1 i ..J6c' 803- 28 'NuoDf-r Teil . No . : (808) 529-7 323D i i-. Fax N o , .' (808) 53540 1 41:: -mail' K feinczv m Aiaw.com

*******AT h I's message ig i. nterd, , ed o nly f or tl''el uee o f the 1 nd, . 1 vidua l o r e rft itv to w-hi cn' 1 t isZ-IA A nd malz f.:o 'taf'n info rmat io n th .at is pn'viieaed co nfidentia I and exempt f ro maxww.res/ew. a g , . w , . 1disclosure urder applioble lavz. 1.f rrh,e reader of th is message is Yt ti-e intee. ed recipient,or the employee or agent resoonsib le for deliverirç the messa> 'to ' intended recipied. . ,. t'. ou are h erebv notif ied ' t any dissemination dist-ibuflon or co pyino of this# . - , . wœmmunicat'on is strfctly pro h. ibited lf you have reœived 'ih., is communication in errorplease notify twts immediately bv e-maii. or teltephoœ, and. retum t'rte o?iqinal messaoe.T H ,% *Nu i K -4-0 U

********k*kk*k**kkW *kW ****k*%****k*Mk*Y#kkW ***#k***k*********kk**k*k***** M*****1 R S C i r. cula r 230 Di, solo sure : A.s requ i red bv Li . S . T i-ea surg R egultio rvs. go %1e f-ni n.g taxoractiœ, you are hereby advised tl>t anv svlioen t'ax advl'œ Onbirœd herein w%s not# .#Azm'i'-en or inAtended to Wu'e used ( a nd carmot 'De tsedb, by any tmxpa ver for the pu.rpose of** q. a .?avoidirg oenalties tD' at may be imposed und, er iht' e U . S . Ir/temaj' Reven. .ue Code or f o r$ro mo tzn'a mar. k xetin.g o r rec/ mmendina any tax-related rnatte?s addressed 1>e. rein.7 e. w*k* k*'Wk<%**k**k** %*********k******k* kh****'*#k**k****k****%k***%*k***%* k*

From: Charles kj Amsterdam [email protected]: Tœsday, Aœtst 07, 2012 6:26 AMTo: Robed G. KleinSubject: Aloha/coordiYtion

Hello Momey Klein:Aoha. l wanted to discuss the case with you. I feel it rruy be possible

to speak with you in person and address and resolve it in a reasonabe wayas soon as possible without going through the Nineth Circuit Coud.

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