From: Thomas Turrin <

Sent: Monday, June 3, 2013 10:03 PM
To: Jeffrey Epstein
Subject: plane

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Jeffrey,

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YES — it's po=sible to utilize form 3115 to make an "automatic" accounting m=thod change with respect to the claiming of previously unclaimed

under-claimed bonus depreciation. bonus depreciation. =Such change would be a negative adjustment to income (in year of accountin= change) ..for

But in making this accoun=ing change there is a presupposition that the aircraft was "in servi=e" and reported on his 2011 tax return without bonus

depreciation.

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It may be that the aircra=t might have been "placed in service" for business use in 2012= We need to review the records I mentioned in

my Friday email to fully =valuate.

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Best,</=>

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Tom

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THOMAS TURRIN, CPA<=o:p>

Partner

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New York, New York 100=8

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Website: www.rem-co.com <http://www.rem-co.com> <p>

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From: Jeffrey =pstein Imailto:jeevacation@gmail=om <mailto:jeevacation@gmail.com> I
Sent: Friday, May 31, 2013 7:06 PM
To: Thomas Turrin
Subject: Re:

have you used 3115 before , i don't thin= that requires an amendmed return ,

On Fri, May 31, 2013 at 6:24 PM, Thomas Turrin <<= href="mailto >> wrote:

target="_blank

Jeffrey,

Once I have the purchase docs, entity structure and =r 2011 financial data (including usage data), I'll evaluate filing an
amen=ed return. Business use percentage will be a key factor re: deductib=lity of bonus depreciation.

Best,

Tom

Sent from my Verizo= Wireless 4G LTE DROID

Jeffrey Epstein <jeevacation@gmail.com <mailto:jeevacation@gmail.com> > wrote:

tom the plane was purchased in 8 / 2011.=nbsp; . that year bonus depreciation was allowed. can we use t=e form 3115 to claim it now.? in 2011 there =as also bonus depreciation of 100per cent for certain aircraft. not =ure if this applies to !eons. we will get the full purchase docs next week

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