EXHIBIT 2

Case 1:22-cv-24023-RNS Document 153-3 Entered on FLSD Docket 06/03/2024 Page 1 of 4
IN THE UNITED STATES DISTRICT COURT 

 FOR THE SOUTHERN DISTRICT OF FLORIDA 

MIAMI DIVISION 

Case No. 1:22-cv-24023-SCOLA/GOODMAN 

KENNETH C. GRIFFIN, 

 Plaintiff, 

 v. 

INTERNAL REVENUE SERVICE, et al., 

 Defendants. 

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DECLARATION OF JONATHAN E. JACOBSON, 

TRIAL ATTORNEY, U.S. DEPARTMENT OF JUSTICE, CRIMINAL DIVISION, 

PUBLIC INTEGRITY SECTION

I, Jonathan E. Jacobson, declare under penalty of perjury: 

1. I am a trial attorney in the Public Integrity Section (PIN) of the Department of 

Justice, Criminal Division. I joined the Department of Justice through the Honors Program in 2016. 

I initially served as a trial attorney in the Civil Division. I then served as an Assistant United States 

Attorney in the District of Puerto Rico. I later joined PIN as a trial attorney in 2020. 

2. I am one of the attorneys who prosecuted Charles Edward Littlejohn in the criminal 

case United States v. Charles Edward Littlejohn, No. 1:23-cr-00343 (D.D.C.). The case against 

Littlejohn was instituted by a Criminal Information on September 29, 2023, charging a violation 

of 26 U.S.C. § 7213(a)(1). In October 2023, Littlejohn pled guilty to the Information. In January 

2024, the Court sentenced Littlejohn to a term of imprisonment of five years, the statutory 

maximum. 

3. I have been asked to prepare this declaration to address a recent order in Kenneth 

C. Griffin v. Internal Revenue Service et al., No. 1:22-cv-24023 (S.D. Fl.), requiring the production 

Case 1:22-cv-24023-RNS Document 153-3 Entered on FLSD Docket 06/03/2024 Page 2 of 4
of the “PIN prosecutorial investigative file (but not those portions of the file which were obtained 

exclusively from the TIGTA [Treasury Inspector General for Tax Administration] investigation or 

any grand jury materials).” In this litigation, Plaintiff Kenneth C. Griffin has indicated that, in his 

view, this would include “Littlejohn’s electronic journal, proffer memoranda, investigative notes, 

reports, and interview memoranda prepared after the case was referred to DOJ, as well as 

communications between Littlejohn and ProPublica.” ECF No. 143 at 2 n.4. 

4. As to Littlejohn’s electronic journal, TIGTA investigators independently took 

physical possession of media on which the journal was stored. Subsequently, TIGTA investigators 

provided an electronic copy of the journal to PIN. 

5. As to communications between Littlejohn and ProPublica, TIGTA investigators 

independently took physical possession of media on which these communications were stored. 

Subsequently, TIGTA investigators provided a copy of the communications to PIN. 

6. As to investigative notes, reports, and interview memoranda, each of these was 

prepared independently by TIGTA investigators. Subsequently, TIGTA investigators provided 

copies of certain notes, reports, and interview memoranda to PIN. 

7. PIN’s internal notes and communications regarding documents and information 

received from TIGTA are protected as attorney-work product and attorney-client communications 

and information in the internal notes and communications that came from TIGTA is protected 

under 26 U.S.C. § 6103. 

8. PIN will produce proffer memoranda from proffer interviews with Littlejohn, 

which were attended by PIN attorneys, as well as communications between PIN and Littlejohn’s 

counsel that are not protected by Federal Rule of Criminal Procedure 6(e). 

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9. While TIGTA coordinated with PIN during the investigation and after referral, 

TIGTA independently determined the course of its investigation. 

 

 Jonathan E. Jacobson 

 Trial Attorney, Public Integrity Section 

 Criminal Division 

 Department of Justice 

JONATHAN 

JACOBSON

Digitally signed by 

JONATHAN JACOBSON 

Date: 2024.05.29 14:48:17 

-04'00'

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