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William McPike State Bar #95869 257 East Bellevue Road, # 188 Atwater, CA 95301 (559) 841-3366 Email: mcpike@psnw.com Attorney for Acacia Corporate Management, LLC & Michael Scott Ioane.

UNITED STATES DISTRICT COURT EASTERN DISTRICT OF CALIFORNIA

STEVEN BOOTH and LOUISE BOOTH, Plaintiffs, v. MICHAEL SCOTT IOANE, ACACIA CORPORATE MANAGEMENT LLC, , Does 1-25,inclusive; and All Persons Unknown Claiming Any Legal or Equitable Right, Title, Estate, Lien or Interest in the Property Described in the Complaint Adverse to Plaintiffs' Title or Any Cloud) Upon Plaintiffs' Title Thereto, Named Herein as Does 26 through 50, inclusive, Defendants. _______________________________ AND RELATED CROSS-ACTION.

Case No. CV F 12171 AWI GSA

DECLARATION OF MICHAEL SCOTT IOANE IN SUPPORT OF REPLY TO OPPSITION TO MOTION TO DIMISSS COMPLAINT REMOVED FROM STATE COURT.

Date: May 21, 2012 Time: 1:30 pm Ctrm 2, 2500 Tulare St., Fresno, CA Hon.Anthony W. ishii

MICHAEL SCOTT IOANE, in accordance with 28 U.S.C. Section 1746(1), declare and state: That, the Ninth Circuit Court Order attached as exhibit numbered one to the Judicial Notice filed in Support of the Reply to opposition to motion to dismiss
DECLARATION OF MICHAEL SCOTT IOANE IN SUPPORT OF REPLY TO OPPSITION TO MOTION TO DIMISSS COMPLAINT REMOVED FROM STATE COURT

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complaint removed from state court is a true and correct copy, as issued by the Ninth Circuit court of appeals and establishes that Michael Ioane clearly is not incarcerated, in federal prison, has a substantial appeal, not a flight risk and not a danger. ( It should also be noted that the issue before the Appellate

court are jurisdiction, I.E. Speedy Trial, in other words no trial legally took place, no conviction and no sentence, presuming the Ninth Circuit agrees with Ioanes argument, so far the appellate court felt compelled enough to release Ioane from federal prison, 24 hours, after receiving the moving papers from his Attorney).
That, the Affidavit of Steven F. Stucker attached as exhibit numbered two to the Judicial Noticed filed in Support of the Reply to opposition to motion to dismiss complaint removed from state court is a true and correct copy and establishes that Acacia Corporate Management LLC is not a nominee of Steven or Louise Booth and that the Booths are perjurers; That, the Quite Title Stipulated Judgment attached as exhibit numbered three to the Judicial Noticed filed in Support of the Reply to opposition to motion to dismiss complaint removed from state court is a true and correct copy, establishes that Steven and Louise Booth have no right title or interest in the subject real properties, that the government has no right, title or interest in the real properties referenced in the complaint, that the Booths are perjurers and that the allegations of fraudulent transfer are false and untrue; That, the Declaration of Steven and Louise Booth attached as exhibit numbered
DECLARATION OF MICHAEL SCOTT IOANE IN SUPPORT OF REPLY TO OPPSITION TO MOTION TO DIMISSS COMPLAINT REMOVED FROM STATE COURT

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four to the Judicial Noticed filed in Support of the Reply to opposition to motion to dismiss complaint removed from state court is a true and correct copy, establishes that Steven and Louise Booth have no right title or interest in the subject real properties, that the government has no right, title or interest in the real properties referenced in the complaint, that the allegations of fraudulent transfer are false and untrue, that the Booths are perjurers and that no money is actually owed to the IRS; That, the Declaration of Trustee Jean Liascos attached as exhibit numbered five to the Judicial Noticed filed in Support of the Reply to opposition to motion to dismiss complaint removed from state court is a true and correct copy, establishes that Steven and Louise Booth have no right title or interest in the subject real properties, that the government has no right, title or interest in the real properties referenced in the opposition filed by Booths, that the Booths are perjurers and that the allegations of fraudulent transfer are untrue; That, the Declaration of Steven and Louise Booth attached as exhibit numbered six to the Judicial Noticed filed in Support of the Reply to opposition to motion to dismiss complaint removed from state court is a true and correct copy, establishes that Steven and Louise Booth have no right title or interest in the subject real properties, that the government has no right, title or interest in the real properties referenced in the opposition filed by Booths, that the Booths are perjurers, that the allegations of fraudulent transfer are untrue and that no money is actually owed to the IRS, by the Booths;

DECLARATION OF MICHAEL SCOTT IOANE IN SUPPORT OF REPLY TO OPPSITION TO MOTION TO DIMISSS COMPLAINT REMOVED FROM STATE COURT

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That, the plea agreement attached as exhibit numbered seven to the Judicial Noticed filed in Support of the Reply to opposition to motion to dismiss complaint removed from state court is a true and correct copy, establishes that Steven and Louise Booth could have only owed 207K not including penalties and interest to the IRS, and that Booth and the government have acted in very bad faith by entering collusive and fraudulent secrete stipulations outside of the courts presence. That their efforts where to steal real property rightfully belonging to Acacia Corporate Management LLC. Additionally, the plea agreement clearly indicates motive for the Booths to commit perjury in this case and in the criminal case before the jury. That, the letter from Attorney Eric Fogderude attached as exhibit numbered eight to the Judicial Noticed filed in Support of the Reply to opposition to motion to dismiss complaint removed from state court is a true and correct copy, establishes that Steven and Louise Booth do not owe 4 Million dollars to the IRS or government, and that the complaint was done so in very bad faith; That, the attached Booth tax returns attached as exhibit numbered Nine to the Judicial Noticed filed in Support of the Reply to opposition to motion to dismiss complaint removed from state court is a true and correct copy, establishes that Steven and Louise Booth do not owe 4 Million dollars to the IRS or government, and that the complaint was filed in very bad faith; That, the CPA letter from Brian Malatesta attached as exhibit numbered Ten to the Judicial Noticed filed in Support of the Reply to opposition to motion to
DECLARATION OF MICHAEL SCOTT IOANE IN SUPPORT OF REPLY TO OPPSITION TO MOTION TO DIMISSS COMPLAINT REMOVED FROM STATE COURT

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dismiss complaint removed from state court is a true and correct copy, establishes that Steven and Louise Booth do not owe 4 Million dollars to the IRS or government, and that the complaint was filed in very bad faith; That, the Release of Lien attached as exhibit numbered eleven to the Judicial Noticed filed in Support of the Reply to opposition to motion to dismiss complaint removed from state court is a true and correct copy, establishes that Steven and Louise Booth do not owe 4 Million dollars to the IRS or government, and that the complaint was filed in very bad faith; I declare under penalty of perjury that the foregoing is true and correct
Dated: May 15, 2012 By: /s/ Michael Scott Ioane/s/ Defendant, Michael Scott Ioane Certificate of Service It is hereby certified that on May15, 2012, I electronically filed the foregoing: 1) 2) 3) 4) 5) Reply to Plaintiff Opposition to Dismiss, removed state court case Judicial Notice in Support of Reply Declaration of Ioane in Support of Reply Objection and request to strike to united states opposition to motion to dismiss Objection and request to strike reply by plaintiff to US opposition to motion to dismiss. With the Clerk of the Court using the CM/ECF system which will send notification of such filing to the following: G Patrick Jennings,Trial Attorney Tax Division,US Dept of Justice,P.O. Box 683,Ben Franklin Station,Washington, D.C. 20044-0683And Randolf Krbechek, 9477 N. Fort Washington Road, Suite 104,Fresno, CA 93730

By:/s/ William McPike /s/ William McPike

DECLARATION OF MICHAEL SCOTT IOANE IN SUPPORT OF REPLY TO OPPSITION TO MOTION TO DIMISSS COMPLAINT REMOVED FROM STATE COURT

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DECLARATION OF MICHAEL SCOTT IOANE IN SUPPORT OF REPLY TO OPPSITION TO MOTION TO DIMISSS COMPLAINT REMOVED FROM STATE COURT