Anderson

I. BACKGROUND

In 1996, Anderson and his brother, Lowell Wayne Ander- son, formed an organization called Anderson’s Ark and Asso- ciates (“AAA”) to assist United States taxpayers in avoiding income taxes. Anderson then lived in the State of Washing- ton. In 1999, he moved to Costa Rica and established AAA’s Costa Rican headquarters. On October 9, 2001, Anderson petitioned for naturalized Costa Rican citizenship. Just over a month later, the United States government filed a criminal complaint against Anderson in the Western District of Wash- ington, charging him with conspiracy to defraud the United States under 18 U.S.C. § 371 in connection with his AAA activities. The government also obtained a warrant for Ander- son’s arrest.

In early February 2002, Anderson was detained in Costa Rica at the United States’ behest. The United States filed a

alleged criminal conduct is considered criminal under the laws of both the surrendering and requesting nations.” Clarey v. Gregg, 138 F.3d 764, 765 (9th Cir. 1998) (quoting United States v. Saccoccia, 18 F.3d 795, 800 n.6 (9th Cir. 1994)). “Specialty” requires that an extradited person be tried only “for the crime[s] for which he has been…