To: <u>Gary Pres</u>
Cc:

From: Richard Kahn

Sent Wed 1/31/2018 1:25:32 PM

Subject Re: Next

Thank you.

Richard Kahn
HBRK Associates Inc.
575Lexington 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 — 502

3) When prompted, enter the pin number for the conference —1512

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 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 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 [mailto: ]
Sent: Wednesday, January 31, 2018 8:05 AM

To: Gary <u>Press</u>
Cc:
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
HEIRIC Associates Inc.
575 Lexington Avenue, 4th Floor
New York, NY 10022

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 (i) avoiding tax-related penalties under the Internal Revenue Code, or (ii) promoting, marketing, or recommending to another party any tax-related matter add d 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

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

Email details:

*   **From:** (Redacted)
*   **Sent:** Wednesday, January 31, 2018, 7:19 AM
*   **To:** Gary Press
*   **Cc:** Rich Kahn, (Redacted)
*   **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. 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 (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:

Sent: Tuesday, January 30, 2018 6:58 AM

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

To: Gary Pres
Cc: Rich Kahn
Subject:  Re: Next

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

<u>On Jan 29, 2018,</u> at 9:27 PM, Gary Press
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, 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 Iii) 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. Metes 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 mender immediately and delete or destroy this message and/or attachments

From:
<u>[mailto:</u> 

Sent: Monday, <u>January</u> 29, <u>2018 9:26</u> PM

To: Gary Press

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

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 iPhonc
On Jan 29, 2018, at 9:20 PM, Gary Press
wrote:

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

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

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

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

Key information from the email:

*   **Date:** January 29, 2018
*   **Time:** 9:20 PM
*   **To:** Gary Press
*   **Cc:** Richard Kahn
*   **Subject:** Re: Next

Gary Press asked about availability: before 9:00, 2:30, or after 5:30.
Morning meeting was moved.
---

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

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 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: Monday,January 29, 2018 7:22 PM

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

To: Gary <u>Press</u>
Cc:
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
HBRK
Associates
Inc.
575
Lexington
Avenue,
4th Floor
New York,
NY 10022

On Jan 29, 2018,

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

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 change s for today

Gary
W.
Press,
CPA

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

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

<table><tr><th>Το
ensure
complia
nce
with
require
ments
imposed
by the
IRS, we
inform
you
that
unless
specifi
cally
indicat
ed
otherwi
se, any
tax
advice
contain
ed in
this
communi
cation
(includ
ing any
attachm
ent to
this
communi
cation,
other
than an
attachm
ent
which
is a
formal
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</th></tr></table>

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

<table><tr><th>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
distrib
uted
any
further

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
Y</th></tr></table>

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

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: R

ichard

Kahn

Sent: Sunday,January 28,20189:08 <u>PM</u>
To: Gary Press
Subject: Re: Next

thanks
for
reply
can we
set a
time
for
tuesda
y?
thank
you

Ric

## From: R (cont.)

hard Kahn HB RK Associates Inc. 575 Lexington Ave nue, 4th Floor New York, NY 100 22

## From: R (cont.)



On Jan 28, 2018, at 4:03 PM, Gary Press <blackened out> wrote:

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

## From: Richard Kahn

Date: Sun, 28 <u>Jan</u> 2018 14:47:13 -0500
To: Gary Pres
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, 4th
Floor
New York, NY 10022

## From: Richard Kahn (cont.)

On Jan <u>16, 2018, at 7:00 PM,</u> Gary Press wrote:

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

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

## From: Richard Kahn (cont.)

named above and is not to be disclosed or distributed any further. Access by any other party is prohibited. If you arc 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
[mailto:]
Sent: Tuesday, January 16, 2018 10:33 AM
To: Gary Press [blackened out]
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

HBRK Associates Inc.

575 Lexington Avenue 4th Floor
New York, NY 10022