<table><tr><th>From:</th><th>Alan Dlugash &lt;</th></tr><tr><td>Sent:</td><td>Friday, October 20, 2017 7:58 PM</td></tr><tr><td>To:</td><td>Jeffrey Epstein</td></tr><tr><td>Subject:</td><td>AS IRS</td></tr></table>

Jeff,

Not sure if you want to discuss. =ooks OK to submit to the IRS. There are a few minor issues, such as whethe= they are really on the accrual basis or hybrid (accrual as required for C=S, but cash basis for other expenses), and whether the $20,000 potential c=ange from "Fabrication expense" to "inventory" will re=uire an adjustment. Overall it looks like an appropriate standard response=to a routine audit. I'm OK with them just sending it in and waiting to=see how much a stickler the IRS will be, but if you would like me to touch=base with Jay Kim I can do that.

Al=n

- Type: signature block / business-card style contact block.

- Visible text:
  - Alan J. Dlugash
  - Alan J. Dlugash LLC

- Redacted elements (from top to bottom):
  - 4 short-to-medium blacked-out lines directly under the company line (likely title/phone/phone/mobile).
  - 1 long black bar with angle brackets "< … >" (likely email or URL).
  - 1 very long black bar across the bottom (likely full address/disclaimer or additional contact details).