Respectfully submitted, ROTHSTEIN ROSENFELDT ADLER Counsel for Petitioners Las Olas City Centre 401 E. Las Olas Boulevard Suite 1650 Fort Lauderdale. Florida 33301 Tel: Fax: , Email: By. . Rothstein, Esq. Florida Bar No.: 765880 -- FOR THE FIRM 4 ROTHSTEIN ROSENFELIT ADLER Las Ohs City! Centre, 401E Las Ohs Boulevard, Suite 16,50, Fort Lauderdale, Florida 83501 EFTA00223365

United States Court of Appeals, Eleventh Circuit. Under Soal-Civ-Marra. EDWARD MORSE and CAROL MORSE, Plaintiffs-Appellants, I JAN JONES INTERNATIONAL, INC. a/k/a ICON BY JAN JONES, Defendant- Appellee. In re EDWARD MORSE and CAROL MORSE, Petitioners. August 13, 2009. Appeal from the United States District Court for the Southern District of Florida (Under Seal-Civ-Marra), Kenneth A. Marra, Judge. On Petition for Writ of Mandamus. Before Susan H. Black, Circuit Judge: ORDER ON EMERGENCY WRIT OF MANDAMUS Having reviewed the sealed court file as provided by the Clerk of the Court below (Judge Marra), and having heard argument of counsel in closed proceedings to maintain the integrity of the confidentiality order issued in this matter by the Court below, as well as having hoard directly from Judge Marra and Judge Gerber, we find as follows: Findings of Fact I. The Court below entered orders on March-25, 2009 and April 23, 2009, specifying that certain specific acts were to take place on certain specific dates. Many of these actions involved return of funds rightfully belonging to the Plaintiffs. EFTA00223366

2. Subsequent to the entry of same, Judge Marra, despite his rulings to the contrary, made multiple ore terms rulings on the record which gave counsel for Plaintiff clear room for pause in following said orders. 3. In multiple subsequent hearings, Plaintiffs counsel clearly attempted to ascertain whether the orders stood as entered or whether they had been reversed or stayed. Based upon our full and complete review of the record it became clear that Judge Marra had no intention of proceeding as he previously ordered and was either reversing or staying his prior orders as set forth above. Whichever his intention is not for this Court to decide. We simply review this matter as it is presented to us, to wit: ►awful orders were entered and then vacated or stayed for no clear and convincing reason_and without a stated basis in law or fact. We make no finding whether Judge Marra was correct in his conclusion, but simply that the record lacked the thoroughness and completeness that is mandated when reversing orders of this magnitude. 4. Thus, we find that counsel for Plaintiff properly and timely filed a sealed Emergency Writ of Mandamus with this Court in an attempt to properly protect his clients rights under the order. Conclusions of Law 1. This Court has jurisdiction over this matter pursuant to the laws controlling Writs of Mandamus 2. This matter is properly before this court 3. The findings of Judge Marra in the court below, in the orders dated March 25 and April 23, 2009, are well based in fact and law. EFTA00223367

4. The subsequent ore tenus rulings of Judge Marra are without basis in law or fact. 5. The subsequent ore tenus rulings by Judge Marra fail to provide a sufficient record, as mandated by the rules of town, to allow this court to enter a ruling as to whether Judge Marra had the legal right to stay or reverse his prior order. 6. Plaintiffs writ of mandamus is legally sufficient to allow this court to rule in full on all matters pending before it. Thus, we as a Court with jurisdiction over this matter find as follows: 7. Judge Marra's prior orders are hereby reinstated and remain in full force and effect. To the extent that the later order conflicts with the earlier order, the later order-. shall prevail and control. 8. Judge Marra's concerns regarding protection of the Governments role in this matter are, well founded in both law and fact. We specifically defer further comment on this portion of this matter to maintain the integrity of the governments investigation. 9. As a matter of procedure we note that a confidentiality order remains in full force and effect in this matter. We specifically mandate that our rulings herein shall have no effect, whatsoever, on said order and that same shall remain in full force and effect in perpetuity. We again strongly caution all counsel and mandate that they caution and counsel their respective clients that this matter is governed by a strict confidentiality order that this court hereby holds shall remain in fidl force and effect and which this 'court strongly cautions, contains severe penalfica for any violation of num. EFTA00223368

10. This order and the complete sealed record shall be forwarded to the Department of Treasury, forthwith. The clerk of this court is ordered to expedite same. Sealed instructions shall be provided by this court to the Clerk. 11. The Department of Treasury ii ordered to expeditiously review the materials and then, upon completion of same, shall immediately send a letter to this court advising that such review is complete and that they require nothing further from this court. Upon receipt of same, the clerk of this court shall advise Plaintiffs counsel that his Writ has been granted in full and that he is free to comply fully and completely with Judge Marra's orders. A copy of this order shall then be provided to all counsel of record. 12. This Order shall not be furnished to any counsel of record until such time as the Department of Treasury has completed its review of the sealed record and has forwarded said letter as mandated above this court. This order is self executing and thus, nothing need be brought back before this court on any of these issues. 13. Plaintiffs have a clear legal right to the remedies they are seeking. 14. The court below had an indisputable duty to act but failed to to do so. 15. The plaintiffs have no other remedy available to them in law or equity. 16. If this court does not act, the plaintiffs will suffer irreparable harm and unfair prejudice. DONE AND ORDERED in Chambers, at Atlanta, Georgia, this 31 day of August, 2009. Copies to: IRS, Plantation Office //1V;iC c,nited States A e te Court fudge United States Court of Appeals Eleventh Circuit EFTA00223369

1. FBI, Miami Moe U.S. Dept of Treasury, Washington, D.C. Clerk of Court, United States District Court -1 EFTA00223370