CBIZ MIIM, LLC

CBIZ MIIM, LLC 10474 SANTA MONICA BOULEVARD, SUITE 200 Los AN ELF 90025 PH FAx 310.268.2001 September 18, 2013 Via Email Mr. Jeffrey Epstein Re: Barry Josephson Dear Mr. Epstein: We are Mr. Barry Josephson's CPA. Below is a summary of Mr. Josephson's upcoming obligations that are required to be paid: 2012 Federal income tax due of approximately $225,000. 2011 California income tax due of approximately $14,000. We also recommend Mr. Josephson to pay back his pension loan of approximately $101,000. Total from above = $340,000. Mr. Josephson's residence is currently listed for sale at $4,999,000. His mortgage debts total $3,123,000. Mr. Josephson does not have any other outstanding tax liabilities prior to 2012 except for the 2009 year with the Internal Revenue Service. However, he is currently on a payment plan with the Internal Revenue Service for this year. Mr. Josephson will separately discuss with you his incoming fee income. Sincerely, Amy Y. Chen Senior Manager Cc: Barry Josephson As required by new U.S. Treasury rules, we inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this correspondence is not intended or written to be used, and cannot be used, by any person for the purpose of avoiding any penalties that may be imposed by the Internal Revenue Service. SOUTHERN CALIFORNIA LOCATIONS 10474 SANTA MONICA BOULEVARD, SUITE 200 • Los ANGELES, CA 90025. 5060 CALIFORNIA AVENUE, Sun 800. BAKERSFIELD, CA 93309. EN 300 ESPLANADE DRIVE, SurrE 250. OXNARD, CA 93036. PH FAX 310.268.2001 FAX 661.325.7004 FAX 805.988.3220 EFTA01119987