<table><tr><th>From:</th><th></th><th>jeffrey E. &lt;jeevacation@gmail.com&gt;</th></tr><tr><td>Sent:</td><td></td><td>Friday, June 5, 2015 12:20 PM</td></tr><tr><td>To:</td><td></td><td>Brad Wechsler; Richard Joslin; Melanie Spinella</td></tr><tr><td>Subject:</td><td></td><td>to create a boat file</td></tr><tr><td colspan="3">1. Sta=ement of taxpayer's boating experience.</td></tr><tr><td colspan="3">2. Cop=es of potential charterers.</td></tr><tr><td></td><td></td><td></td></tr><tr><td colspan="3">3. Pur=hase agreement, Bill of Sale and Invoice, and all canceled checks showing =erification of yacht purchase.</td></tr><tr><td>4. Sta=ement</td><td>of actions taken to</td><td>investigate boat 5. Nam= and address of all charterers and their lease agreement.</td></tr><tr><td>6. =chedule</td><td>of fees or charges billed</td><td>to charters.</td></tr><tr><td colspan="3">7. =opies of original loan agreements/promissory notes on financed portion of =roperty.</td></tr><tr><td colspan="3">8. =nsurance policy(s) on yacht and its contents (collision and liability).</td></tr><tr><td>=AO</td><td>Note to examiner: Does</td><td>policy cover rental=of boat?</td></tr><tr><td>9. Cop=</td><td>of First Preferred Ship</td><td>Mortgage.</td></tr><tr><td>=</td><td></td><td></td></tr><tr><td>10.</td><td>Pr=motional materials and</td><td>charter sailing brochures for yacht.&lt;=p&gt;</td></tr><tr><td>11. In=oices</td><td>and ad copies for</td><td>advertisements on availability of yacht for rental=</td></tr><tr><td>12. Co=ies</td><td>of any management</td><td>agreements or management contracts for boat supervis=on, maintenance, or operation.</td></tr><tr><td>13. Sh=ps</td><td>log(s) for engine and/or</td><td>boat use.</td></tr></table>

14. Ma=ntenance records and service check performance records.

15. Ce=tificate of Origin.

16. Ce=tification of Documentation from U.S. Coast Guard.

17. Co=y of commercial captain's license.

=AO please note

The information=contained in this communication is confidential, may be attorney-client=privileged, may constitute inside information, and is intended only for=br>the use of the addressee. It is the property of JEE

Unauthorized =se, disclosure or copying of this communication or any part thereof is =trictly prohibited and may be unlawful. If you have received this co=munication in error, please notify us immediately by return e-mail or b= e-mail to jeev=cation@gmail.com <mailto:jeevacation@gmail.com> , and destroy this communication and all copies the=eof, including all attachments. copyright -all rights reserved