Received. Thanks

Sent from my iPhone

On Jan 31, 2018, at 8:25 AM, Richard Kahn

wrote:

Thank you.

Richard Kahn
HBRK Associates Inc.
575 Lexington Avenue, 4th Floor
New York, NY 10022

On Jan 31, 2018, at 8:24 AM, Gary Press

wrote:

Please follow the steps below for all parties to access the call:

1) Dial

2) When prompted, enter the conference number

3) When prompted, enter the pin number for the conference —

You will then be directed into the conference call.

Gary W. Press, CPA
Sacks, Press & Lacher P.C.
600 Third Avenue - 18th Fl
New York NY 10016

To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to bo used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (Si) promoting, marketing, or recommending to another party any tax-related matter addressed herein.

CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments

From: Richard Kahn

Sent: Wednesday, January 31, 2018 8:05 AM

To: Gary Press
Cc: Lesley Groff
Subject: Re: Next

Do you have a call in number? If not please call me and I can patch in Jeffrey. Thank you.

Richard Kahn
HBRK Associates Inc.
575 Lexington Avenue, 4th Floor
New <u>York,</u> NY <u>10022</u>



On Jan 31, 2018, at 7:20 AM, Gary Press
wrote:

I can provide me

Gary W. Press, CPA

Sacks, Press & Lacher P.C.

600 Third Avenue - 18th Fl

New York NY 10016

To ensure compliance with requirements imposed by the IRS,

we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code, or (11) promoting, marketing, or recommending to another party any tax-related matter addressed herein. CONFIDENTIAL! This electronic message and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments

From: Lesley Groff

Sent: Wednesday, January 31, 2018 7:19 AM
To: Gary Press
Cc: Rich Kahn
Subject: Re: Next

Do we have a dial in number for today?

On Jan 30. 2018, at 7:48 AM, Gary Press
wrote:

Confirmed for tomorrow at 11:30. Do you want me to distribute a call-in number?

Gary W. Press, CPA

Sacks, Press & Lacher P.C.

60O Third Avenue - 18th Fl

New York NY 10016

To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or

written to be used, and cannot be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax-related matter addressed herein.

CONFIDENTIAL! This electronic message and any attachments to it pay contain information that is legally Confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you aro not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, please notify the sender immediately and delete or destroy this message and/or attachments

<u>From:</u> Lesley <u>Groff</u>

Sent: Tuesday, January 30, 2018 6:58 AM
To: Gary Press
Cc: Rich Kahn
Subject: Re: Next

I I :30am on Wed. would work best. May we confirm?

On Jan 29, <u>2018, at 9:27</u> PM,
<u>Gary Press</u>
wrote:

I am currently available to talk
this Wednesday morning
between 7:00 and noon

## Gary W. Press, CPA

Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016

To ensure compliance with
requirements imposed by the IRS,
we inform you that unless
specifically indicated otherwise,

## Gary W. Press, CPA (cont.)

any tax advice contained in this
communication (including any
attachment to this communication,
other than an attachment which is
a formal tax opinion) was not
intended or written to be used,
and cannot be used, for the
tax-related purpose Internal of penalties Revenue (i) avoiding Code, under or the
(11)
promoting, marketing, or
recommending to another party any
tax-related matter addressed
herein.

CONFIDDITIAL! This electronic
message and any attachments to it
may contain information that is
legally confidential. This
information is intended only for
the individual or entity named
above and is not to be disclosed
or distributed any further.
Access by any other party is
prohibited. If you are not the
intended recipient any disclosure,
copying, distribution or use of
the contents of this message or
attachments is strictly prohibited
and could be a Violation of law.
If you have received any of this
information in error, please
notify the sender immediately and
delete or destroy this message
and/or attachments

## <u>From: Lesley Groff</u>

Sent: Monday, <u>January</u> 29, 2018 9:26 PM
To: Gary Press
Cc: Richard Kahn
Subject:  Re: Next

Might you be able to give some available times for wed? Or is this a timely conversation?

Sent from my iPhone
On Jan 29, 2018, at 9:20 PM,
Ga Press
wrote:

Okay. I will also let
you know if I can
excuse myself from
the meeting earlier

## <u>From: Lesley Groff</u> (cont.)

Gary W. Press,

CPA

Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl <u>New York NY</u> 10016

To ensure compliance
with requirements
imposed by the IRS,
we inform you that
unless specifically
indicated otherwise,
any tax advice
contained in this
communication
(including any
attachment to this
communication, other
than an attachment
which is a formal tax
opinion) was not
intended or written
to be used, and
cannot be used, for
the purpose of (i)
avoiding tax-related
penalties under the
Internal Revenue
Code, or (ii)
promoting, marketing,
or recommending to
tax-related another party matter any
addressed herein.
CONFIDENTIAL! This
electronic message
and any attachments
to it may contain
information that is
legally
confidential. This
information is
intended only for the
individual or entity
named above and is
not to bo disclosed
or distributed any
further. Access by
any other party is
prohibited. If you
are not the intended
recipient any
disclosure, copying,
distribution or use
of the contents of
this message or
attachments is
strictly prohibited
and could be a
violation of law. If
you have received any

## <u>From: Lesley Groff</u> (cont.)

of this information
in error, please
notify the
sender immediately
and delete or destroy
this message and/or
attachments

- From: [REDACTED]  
- Sent: Monday, January 29, 2018 9:20 PM  
- To: [REDACTED]  
- Cc: [REDACTED]  
- Subject: Re: Next

- Body excerpts:
  - "Let me get back to you"
  - "Sent from my iPhone. On Jan 29, 2018, at 9:05 PM, [REDACTED] wrote:"
  - Quoted: "Does before 9:00, 2:30 or after 5:30 work for you? I just got out of late running meetings and noticed that a morning meeting was..." (truncated)

- Other visible text:
  - Confidentiality notice fragment about notifying the sender and deleting/destroying the message/attachments if received in error
  - Several names/addresses are redacted with black boxes in the image

## <u>From: Lesley Groff</u> (cont.)

moved.

Gary
W.
Press,
CPA

Sacks, Press & Lacher P.C. 600 Third Avenue - 18th Fl New York NY 10016

To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal

## <u>From: Lesley Groff</u> (cont.)

<table><tr><th>tax
opinion
) was
not
intende
d or
written
to be
used,
and
cannot
be
used,
for the
purpose
of (1)
avoidin
g tax-
related
penalti
es
under
the
Interna
1
Revenue
Code,
or (ii)
promoti
ng,
marketi
ng, or
recomme
nding
to
another
party
any tax-
related
matter
address
ed
herein.
CONFIDE
NTIAL!
This
electro
nic
message
and any
attachm
ents to
it may
contain
informa
tion
that is
legally
confide
ntial.
This
informa
tion is
intende
d only
for the
individ
ual or
entity
named
above
and is
not to
be
disclos
ed or</th></tr></table>

## <u>From: Lesley Groff</u> (cont.)

distributed
any
further

<table><tr><th>Access
by any
other
party
is
prohibi
ted. If
you are
not the
intende
d
recipie
nt any
disclos
ure,
copying

distrib
ution
or use
of the
content
s of
this
message
or
attachm
ents is
strictl
у
prohibi
ted and
could
be a
violati
on of
law.
If you
have
receive
d any
of this
informa
tion in
error,
please
notify
the
sender
immedia
tely
and
delete
or
destroy
this
message
and/or
attachm
ents</th></tr></table>

From: Richard Kahn [mailto:

## <u>From: Lesley Groff</u> (cont.)

Sent: Monday, January 29, 2018 7:22 PM
To: Gary Press
Cc: Lesley Groff
Subject: Re: Next

confirming
11:30am
tomorrow if
that
still
works
for you
i will
call
you at
your
office
number
thank
you

Richard Kahn
HB RK Associates Inc.
575

## <u>From: Lesley Groff</u> (cont.)

| Field | Value |
|---|---|
| Address | Lexington Avenue, 4th Floor |
| City, State, ZIP | New York, NY 10022 |
| tel | [redacted / blacked out] |
| fax | [redacted / blacked out] |
| cell | [redacted / blacked out]

## <u>From: Lesley Groff</u> (cont.)

On Jan 29, 2018, at 7:26 AM, Gary Press  wrote:

# Does either 11:30 or 2:30 work for you
tomorrow?

I will also let you know if my scheduled changes for today

# Gary W. Press, CPA
Sacks, Press & Lacher P.C.
600 Third Avenue - 18th Fl
New York NY 10016

To ensure compliance with requirements imposed by the IRS, we inform you that unless specifically indicated otherwise, any tax advice contained in this communication (including any attachment to this communication, other than an attachment which is a formal tax opinion) was not intended or written to be used, and cannot be tax-related used, penalties for the purpose under the of (i) Internal avoiding Revenue Code, or (11) promoting, marketing, or recommending to another party any tax-related matter addressed herein.

CONFIDENTIAL! This electronic massage and any attachments to it may contain information that is legally confidential. This information is intended only for the individual or entity named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you are not the intended recipient any disclosure, copying, distribution or use of the contents of this message or attachments is strictly prohibited and could be a violation of law. If you have received any of this information in error, pleas* notify the sender immediately and delete or destroy this message and/or attachments

<u>From: Richard Kahn</u>

Sent: Sunday, January 28, 2018 9:08 PM
To: Gary Press ████████████████

# Gary W. Press, CPA
Sacks, Press & Lacher P.C.
600 Third Avenue - 18th Fl
New York NY 10016 (cont.)

Subject: Re: Next

thanks for reply
can we set a time for tucsday?
thank you

Richard Kahn
HBRK Associates Inc.
575 Lexington Avenue, 4th
Floor
<u>New York, NY 10022</u>



On Jan 28, 2018, at 4:03 PM, Gary
Press  wrote:

I have a full day of prior commitments. I should hopefully free up by 6:30 Sent from my Verizon Wireless BlackBerry

# Gary W. Press, CPA
Sacks, Press & Lacher P.C.
600 Third Avenue - 18th Fl
New York NY 10016 (cont.)

## <u>From: Richard</u> Kahn

Date: Sun, 28 <u>Jan 2018 14:47:13 -0500</u>
To: Gary Press l
Subject: Re: Next

can we set a time to talk tomorrow to
review next
please advise on your availability
thank you

Richard Kahn
HBRK Associates Inc.
575 Lexington Avenue,

# Gary W. Press, CPA
Sacks, Press & Lacher P.C.
600 Third Avenue - 18th Fl
New York NY 10016 (cont.)

## <u>From: Richard</u> Kahn (cont.)

Information in the image:

*   4th Floor, New York, NY 10022
*   Address obscured.

On Jan 16, 2018, at 7:00 PM,
Gary Press 
 wrote:

While we have started the process, I will have a better read on the timing next week

- Name: Gary W. Press, CPA
- Firm: Sacks, Press & Lacher P.C.
- Address: 600 Third Avenue — 18th Fl, New York, NY 10016
- Large blacked-out rectangle (redacted logo or image)
- Appears to be an email signature/footer

To ensure compliance with
requirements imposed by the IRS,
we inform you that unless
specifically indicated otherwise,
any tax advice contained in this
communication (including any
attachment to this
communication, other than an
attachment which is a formal tax
opinion) was not intended or
written to be used, and cannot be
used, for the purpose of (i)

# Gary W. Press, CPA
Sacks, Press & Lacher P.C.
600 Third Avenue - 18th Fl
New York NY 10016 (cont.)

## <u>From: Richard</u> Kahn (cont.)

avoiding tax-related penalties
under the Internal Revenue Code,
or (ii) promoting, marketing, or
recommending to another party
any tax-related matter addressed
herein.

CONFIDENTIAL! This
electronic message and any
attachments to it may contain
information that is legally
confidential. This information is
intended only for the individual or
entity named above and is not to
be disclosed or distributed any
further. Access by any other
party is prohibited. If you are not
the intended recipient any
disclosure, copying, distribution
or use of the contents of this
message or attachments is strictly
prohibited and could be a
violation of law. If you have
received any of this information
in error, please notify the
sender immediately and delete or
destroy this message and/or
attachments

-----Original Message-----
From: Richard Kahn

Sent: Tuesday, January 16, 2018
10:33 AM
<u>To: G</u> Press

Subject: Next

Good morning

In regards to timing please advise on realistic date to review draft of 12-31-2017 numbers Thank you

Richard Kahn

# Gary W. Press, CPA
Sacks, Press & Lacher P.C.
600 Third Avenue - 18th Fl
New York NY 10016 (cont.)

## <u>From: Richard</u> Kahn (cont.)

HBRK Associates Inc.
575 Lexington Avenue 4th Floor
New York, NY 10022
████████████