From: "Rosen, Arthur"

From: "Rosen, Arthur" To: "McCaffrey, Carlyn" CC: Jeffrey Epstein <jeevacation®gmail.com> Subject: Re: RE: Date: Mon, 04 Feb 2013 21:14:48 +0000 About 90 days but there are variations. By the way - for future reference - the State Tax Commission went out of existence as of 9/1/87. Arthur R. Rosen McDermott Will & Emery LLP 333 Avenue of the Americas Miami, Florida 33131 340 Madison Avenue New York New York 10173 On Feb 4, 2013, at 4:11 PM, "McCaffrey, Carlyn" < wrote: Art - can you give us some idea as how long it takes to obtain an advisory opinion from the NYS Tax commission on the sales tax issue we were discussing on Friday? Carlyn S. McCaffrey I Partner Emery LLP 1340 Madison Avenue, New York, NY 10173 www.mwe.com From: Jeffrey Epstein imaitto Sent: Monday, February 04, 2013 3:54 PM To: McCaffrey, Carlyn Subject: how long would an adviory opionion take The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of Jeffrey Epstein Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to jeevacation®gmail.com, and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA00718485 **** **** IRS Circular 230 Disclosure: To comply with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained herein (including any attachments), unless specifically stated otherwise, is not intended or written to be used, and cannot be used, for the purposes of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter herein. This message is a PRIVILEGED AND CONFIDENTIAL communication. This message and all attachments are a private communication sent by a law firm and may be confidential or protected by privilege. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution or use of the information contained in or attached to this message is strictly prohibited. Please notify the sender of the delivery error by replying to this message, and then delete it from your system. Thank you. **** **a* Please visit http://www.mwe.com/ for more information about our Firm. EFTA00718486