Information Relating to Tax Issues

---

The Receiver is not in a position to provide legal or tax advice and suggests that investors consult with their legal or tax professionals for more information on legal or tax issues which may arise from this case.

There is public information that may be helpful to investors, which is accessible free of charge by visiting https://www.irs.gov/newsroom/help-for-victims-of-ponzi-investment-schemes . The IRS provides two items of guidance to help taxpayers who are victims of losses from Ponzi-type investment schemes which can be found at the aforementioned link. The Receiver recommends that you consult with a tax professional regarding the IRS’ revenue ruling and procedure.

On September 21, 2022, Heartland equity investors in Heartland Drilling Fund I LP and Carson Oil Field Development Fund II LP were mailed K-1's to the investor’s mailing address on file. K-1's were issued for investors where funds were traced directly to Heartland. If you were expecting a K-1 and did not receive a K-1 package in the mail, please contact heartlandreceivership@dykema.com so that the Receiver’s team can follow up.