<table><tr><th>From:</th><th>Richard Kahn &lt;</th></tr><tr><td>Sent:</td><td>Thursday, January 31, 2013 9:55 PM</td></tr><tr><td>To:</td><td>Jeffrey Epstein</td></tr><tr><td>Subject:</td><td>Fwd: Sales Tax Artwork</td></tr><tr><td>Attachments:</td><td>Hodgson Article - Disregarded Entities.pdf; Untitled attachment 00046.htm</td></tr></table>

Attached is email from new accountants

It =ppears that their reply did not even address your question which i =learly communicated to them

Should i run this =act pattern by Allan Dlugash?

The image shows an email communication.

*   **From:** Richard Kahn
*   **CC:** Drew Benenson, Michael Sieczkowski

Subject: Sales Tax Artwork

Rich,

I've attached a short =rticle for you to review. If you look at page 7, it discusses a sale =etween a grantor & a grantor trust as being taxable for NYS sales =ax purposes. We're still looking to find any sales tax issues as it =elates to property substitution.

Andy

Andrew S Marulis, CPA, =FP
Tarlow & Co., CPA's

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E www.tarlow.net