From: Jeffrey Epstein <jeevacation®gmail.com>

From: Jeffrey Epstein <jeevacation®gmail.com> To: Ada Clapp Subject: Re: advisory opinion. Date: Wed, 18 Sep 2013 13:30:55 +0000 could you call me now On Wed, Sep 18, 2013 at 8:48 AM, Ada Clapp <1 l> wrote: I have a call at 11. Should take less than an hour. I am otherwise free. Ada Clapp Black Family Partners do Apollo Management 9 W 57th Street New York NY 10019 phone: email: IRS Circular 230 Disclosure: Pursuant to IRS regulations, I inform you that any tax advice contained in this communication (including attachments) is not intended or written to be used, and cannot be used by any person or entity for the purpose of (i) avoiding tax related penalties imposed by any governmental tax authority, or (ii) promoting, marketing or recommending to another party any transaction or matter discussed herein. I advise you to consult with an independent tax advisor on your particular tax circumstances. This communication, and any attachment, is for the intended recipient(s) only and may contain information that is privileged, confidential and/or proprietary If you are not the intended recipient, you are hereby notified that further dissemination of this communication and its attachments is prohibited. Please delete all copies of this communication and its attachments and notify me immediately that you have received them in error. On Sep 18, 2013, at 8:13 AM, Jeffrey Epstein <[email protected]> wrote: im availble anytime On Wed, Sep 18, 2013 at 7:55 AM, Alan S Halperin •ce wrote: Jeffrey, please note that Ada, Eileen, Rick Bronstein (my tax partner) and I had a lengthy conference call yesterday to discuss this item. I would like to discuss the following issues with you on the telephone (or in person if you are in NY): the definition of consideration in the context of a substitution power (and federal revenue rulings bearing on this issue); the compensating use tax; the identity of the taxpayer seeking the application and the effect on others; and the Second Circuit case which the NYS Deputy Director and Counsel mentioned to you on the telephone (and the possible implications of her reference). Ada should be on the call. I am out of the office, in court, this morning. Let's schedule a time to discuss or meet soon. Alan EFTA00970959 IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. Alan S. Halperin I Partner Paul, Weiss, Rifkind, Wharton & Garrison LLP 1285 Avenue of the Americas I New York. NY 10019-6064 (Direct Phone (Direct Fax) From: "Jeffrey Epstein" [[email protected]] Sent: 09/18/2013 06:17 AM AST To: Alan Halperin; "Melanie S inella" ; "Ada Clapp" <1 ›; "Eileen Alexanderson" Subject: advisory opinion. language apart from who is requesting . ? is it ready 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 [email protected], and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved This message is intended only for the use of the Addressee and may contain information that is privileged and confidential. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly prohibited. If you have received this communication in error, please erase all copies of the message and its attachments and notify us immediately. The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for EFTA00970960 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 [email protected], and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved 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 [email protected], and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved EFTA00970961