United States tax discovery — seven assessments and mixed balance dates

EXHIBIT 21 Case 3:25-cv-00483-JAG Document 175-23 Filed 04/15/26 Page 1 of 6 PageID# 2914

Case 3:25-cV-00483-JAG Document 175-23 Filed 04/15/26 Page 2 of 6 PagelD# 2915 IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF VIRGINIA Richmond Division HII MISSION TECHNOLOGIES CORP. Case No. 3:25-cv-00483-JAG Interpleader Plaintiff, CYBERLUX CORPORATION, et. al., Defendants. DEFENDANT UNITED STATES OF AMERICA'S RESPONSES TO DISCOVERY REQUESTS INTERROGATORIES Explain the nature of your claim to any of the proceeds that are the subject of this Interpleader, including an explanation of: A. The amount of the proceeds that you claim. Response: The United States claims proceeds in the amount of $1,149,776.34, as of March 26, 2026, plus interest and statutory additions that will continue to accrue according to law. B. The legal basis for your right to the proceeds. Response: The United States has a right to the proceeds pursuant to 26 U.S.C. § 6321 (Lien for Taxes), 26 U.S.C. § 6322 (Period of Lien), and 26 U.S.C. § 6323 (Priority & Validity). A delegate of the Secretary of the Treasury assessed taxes and penalties against Cyberlux Corporation for tax periods in 2010, 2012, 2013, 2021, 2022 and 2023. These assessments by the United States against Cyberlux Corporation are summarized in Table 1 below: 1

Case 3:25-cv-00483-JAG Document 175-23 Filed 04/15/26 _ Page 3 of 6 PagelD# 2916 TABLE 1: ASSESSMENTS AGAINST CYBERLUX CORPORATION Tax Tpe Assessment NFTL Total Due (including Tax Period Date Filing Date interest & penalties) as of March 26, 2026 IRS Form 941 6/30/2010 5/13/2013 4/30/2024 $87,188.95 IRS Form 941 12/31/2010 4/11/2011 4/30/2024 $149,003.11 IRS Form 941 12/31/2012 4/01/2013 4/30/2024 $869,532.75 IRS Form 941 12/31/2021 9/5/2022 10/10/2023 $2,617.01 IRS Form 940 12/31/2022 2/27/2023 10/10/2023 $320.48 IRS Form 940 12/31/2023 2/26/2024 4/30/2024 $358.73 26 USC § 6721 12/31/2013 10/24/2016 8/21/2017 $40,755.31 Total: $1,149,776.34 A delegate of the Secretary of the Treasury gave notice of these assessments to Cyberlux Corporation and made demand upon it for payment of those assessments. Despite this notice and demand for payment, Cyberlux Corporation has failed or refused to pay the full amounts due and owing for these assessments. As a result, under 26 U.S.C. § 6321, the amounts of these unpaid taxes and penalties are a lien in favor of the United States upon all property and rights to property belonging to Cyberlux Corporation, including upon the interpleaded proceeds. Under 26 U.S.C. § 6322, that lien arose at the time the assessments were made. Under 26 U.S.C. § 6323, the liens are effective as to other creditors because of the filing of the Notices of Federal Tax Lien (NFTLs") with the North Carolina Secretary of State. The filing dates for the NFTLs are summarized in Table 1 above. Copies of those NFTLs were produced with the United States' Initial Disclosures. C. How the amount you claim became a liquidated amount or, if not liquidated, state so. Response: Cyberlux Corporation is indebted to the United States for unpaid Form 940 and Form 941 tax liabilities and for penalties assessed under 26 U.S.C. § 6721. The amounts the United States claims became liquidated amounts at the time the assessments were made. ' Unlike the other tax debts, which are calculated with interest accruing through March 26, 2026, this fourth quarter of 2010 Form 941 tax debt is calculated as of February 16, 2026. 2

Case 3:25-cv-00483-JAG Document 175-23 Filed 04/15/26 _ Page 3 of 6 PagelD# 2916 TABLE 1: ASSESSMENTS AGAINST CYBERLUX CORPORATION Tax Tpe Assessment NFTL Total Due (including Tax Period Date Filing Date interest & penalties) as of March 26, 2026 IRS Form 941 6/30/2010 5/13/2013 4/30/2024 $87,188.95 IRS Form 941 12/31/2010 4/11/2011 4/30/2024 $149,003.11 IRS Form 941 12/31/2012 4/01/2013 4/30/2024 $869,532.75 IRS Form 941 12/31/2021 9/5/2022 10/10/2023 $2,617.01 IRS Form 940 12/31/2022 2/27/2023 10/10/2023 $320.48 IRS Form 940 12/31/2023 2/26/2024 4/30/2024 $358.73 26 USC § 6721 12/31/2013 10/24/2016 8/21/2017 $40,755.31 Total: $1,149,776.34 A delegate of the Secretary of the Treasury gave notice of these assessments to Cyberlux Corporation and made demand upon it for payment of those assessments. Despite this notice and demand for payment, Cyberlux Corporation has failed or refused to pay the full amounts due and owing for these assessments. As a result, under 26 U.S.C. § 6321, the amounts of these unpaid taxes and penalties are a lien in favor of the United States upon all property and rights to property belonging to Cyberlux Corporation, including upon the interpleaded proceeds. Under 26 U.S.C. § 6322, that lien arose at the time the assessments were made. Under 26 U.S.C. § 6323, the liens are effective as to other creditors because of the filing of the Notices of Federal Tax Lien (NFTLs") with the North Carolina Secretary of State. The filing dates for the NFTLs are summarized in Table 1 above. Copies of those NFTLs were produced with the United States' Initial Disclosures. C. How the amount you claim became a liquidated amount or, if not liquidated, state so. Response: Cyberlux Corporation is indebted to the United States for unpaid Form 940 and Form 941 tax liabilities and for penalties assessed under 26 U.S.C. § 6721. The amounts the United States claims became liquidated amounts at the time the assessments were made. ' Unlike the other tax debts, which are calculated with interest accruing through March 26, 2026, this fourth quarter of 2010 Form 941 tax debt is calculated as of February 16, 2026. 2

Case 3:25-cv-00483-JAG Document 175-23 Filed 04/15/26 Page 4 of 6 PagelD# 2917 D. Whether you claim a security interest in, lien on, or assignment of all or any portion of the proceeds and, if so, provide your claimed priority date and explain the basis for your security interest, lien, or assignment. Response: The United States claims liens on all property and rights to property of Cyberlux Corporation, including a portion of the proceeds. The United States' liens became effective as to other creditors upon the filing of the NFTLs referred to above. The priority of the United States' liens will be determined by application of 26 U.S.C. § 6323. E. Whether you claim a right to interest and, if so, the amount and basis for continuing accrual thereof, if any. Response: The United States claims a right to interest pursuant to 26 U.S.C. §§ 6601(a) and 6621(a)(2). The United States seeks $1,149,776.34, as of March 26, 2026, plus interest and statutory additions that will continue to accrue according to statutory law. F. Whether you claim a right to attorneys' fees. Response: N/A. The United States does not claim a right to attorneys' fees. G. For any creditor claiming a secured interest, identify the date(s) on which advances were made to Cyberlux or on its behalf for which any secured interest is claimed. Response: N/A. The United States did not advance money to Cyberlux. CERTIFICATION I declare under penalty of perjury under the laws of the United States of America that the foregoing is true and correct. Carol Dans Dated: March 4, 2026 CAROL DAVIS Revenue Officer Internal Revenue Service

Case 3:25-cv-00483-JAG Document 175-23 Filed 04/15/26 Page 5 of 6 PagelD# 2918 DOCUMENT REQUESTS Documents supporting or otherwise concerning your answer to the above interrogatory. Response: The responsive documents were produced on February 19, 2026, and are bates- stamped USA0001-15. All documents on which you rely to assert any security interest in, lien on, or assignment of the proceeds that are the subject of this interpleader. Response: The responsive documents were produced on February 19, 2026, and are bates- stamped USA0001-15. 4

Case 3:25-cV-00483-JAG Document 175-23 Filed 04/15/26 Page 2 of 6 PagelD# 2915 IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF VIRGINIA Richmond Division HII MISSION TECHNOLOGIES CORP. Case No. 3:25-cv-00483-JAG Interpleader Plaintiff, CYBERLUX CORPORATION, et. al., Defendants. DEFENDANT UNITED STATES OF AMERICA'S RESPONSES TO DISCOVERY REQUESTS INTERROGATORIES Explain the nature of your claim to any of the proceeds that are the subject of this Interpleader, including an explanation of: A. The amount of the proceeds that you claim. Response: The United States claims proceeds in the amount of $1,149,776.34, as of March 26, 2026, plus interest and statutory additions that will continue to accrue according to law. B. The legal basis for your right to the proceeds. Response: The United States has a right to the proceeds pursuant to 26 U.S.C. § 6321 (Lien for Taxes), 26 U.S.C. § 6322 (Period of Lien), and 26 U.S.C. § 6323 (Priority & Validity). A delegate of the Secretary of the Treasury assessed taxes and penalties against Cyberlux Corporation for tax periods in 2010, 2012, 2013, 2021, 2022 and 2023. These assessments by the United States against Cyberlux Corporation are summarized in Table 1 below: 1

Case 3:25-cV-00483-JAG Document 175-23 Filed 04/15/26 Page 2 of 6 PagelD# 2915 IN THE UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF VIRGINIA Richmond Division HII MISSION TECHNOLOGIES CORP. Case No. 3:25-cv-00483-JAG Interpleader Plaintiff, CYBERLUX CORPORATION, et. al., Defendants. DEFENDANT UNITED STATES OF AMERICA'S RESPONSES TO DISCOVERY REQUESTS INTERROGATORIES Explain the nature of your claim to any of the proceeds that are the subject of this Interpleader, including an explanation of: A. The amount of the proceeds that you claim. Response: The United States claims proceeds in the amount of $1,149,776.34, as of March 26, 2026, plus interest and statutory additions that will continue to accrue according to law. B. The legal basis for your right to the proceeds. Response: The United States has a right to the proceeds pursuant to 26 U.S.C. § 6321 (Lien for Taxes), 26 U.S.C. § 6322 (Period of Lien), and 26 U.S.C. § 6323 (Priority & Validity). A delegate of the Secretary of the Treasury assessed taxes and penalties against Cyberlux Corporation for tax periods in 2010, 2012, 2013, 2021, 2022 and 2023. These assessments by the United States against Cyberlux Corporation are summarized in Table 1 below: 1

Case 3:25-cv-00483-JAG Document 175-23 Filed 04/15/26 Page 4 of 6 PagelD# 2917 D. Whether you claim a security interest in, lien on, or assignment of all or any portion of the proceeds and, if so, provide your claimed priority date and explain the basis for your security interest, lien, or assignment. Response: The United States claims liens on all property and rights to property of Cyberlux Corporation, including a portion of the proceeds. The United States' liens became effective as to other creditors upon the filing of the NFTLs referred to above. The priority of the United States' liens will be determined by application of 26 U.S.C. § 6323. E. Whether you claim a right to interest and, if so, the amount and basis for continuing accrual thereof, if any. Response: The United States claims a right to interest pursuant to 26 U.S.C. §§ 6601(a) and 6621(a)(2). The United States seeks $1,149,776.34, as of March 26, 2026, plus interest and statutory additions that will continue to accrue according to statutory law. F. Whether you claim a right to attorneys' fees. Response: N/A. The United States does not claim a right to attorneys' fees. G. For any creditor claiming a secured interest, identify the date(s) on which advances were made to Cyberlux or on its behalf for which any secured interest is claimed. Response: N/A. The United States did not advance money to Cyberlux. CERTIFICATION I declare under penalty of perjury under the laws of the United States of America that the foregoing is true and correct. Carol Dans Dated: March 4, 2026 CAROL DAVIS Revenue Officer Internal Revenue Service

Case 3:25-cv-00483-JAG Document 175-23 Filed 04/15/26 Page 6 of 6 PagelD# 2919 Date: March 5, 2026 BRETT A. SHUMATE Assistant Attorney General JOSHUA WO Deputy Assistant Attorey General, Tax Litigation Brach Is/ William J. Harrington WILLIAM J. HARRINGTON Is/ Elizabeth W. Pruitt ELIZABETH PRUITT Trial Attorneys Tax Litigation Branch Civil Division, Department of Justice Post Office Box 227 Washington, DC 20044 Telephone: (202) 353-1882 (WJH) Telephone: (202) 353-7293 (EP) William.J.Harrington@usdoj.gov Elizabeth.Pruitt@usdoj.gov -and- TODD W. BLANCHE Deputy Attorney General Is/ Jonathan H. Hambrick Jonathan H. Hambrick VSB NO. 37590 Assistant United States Attorney Eastern District of Virginia 919 E. Main Street, Suite 1900 Richmond, VA 23219 Phone: (804) 819-5400 Fax: (804) 771-2316 E-mail: jay.h.hambrick@usdoj.gov CERTIFICATE OF SERVICE I certify that on March 5, 2026, I served the foregoing response upon counsel to all parties by email. Is/ Elizabeth Prett 5

EXHIBIT 21 Case 3:25-cv-00483-JAG Document 175-23 Filed 04/15/26 Page 1 of 6 PageID# 2914