DS9 Document EFTA01142623

&RR SECKENDORF HASSON & REILLY, cm's LLC 3000 Marcus Avenue Stine 3W4, Lake Success, NY 11042 Phone: May 20, 2015 JEFFREY E. EPSTEIN 6100 RED HOOK QUARTER B3 ST. THOMAS, VI 00802 Dear Jeffrey, Enclosed for your review and filing are the following: Form 114 Report of Foreign Bank & Financial Accounts Each tax return or form listed above should be filed in accordance with the enclosed filing Instructions. Mail all returns certfied return receipt for proof of timely filing. Please be sure to call if you have any questions. Sincerely, DAVID M. HASSON, CPA EFTA01142623 2014 FEDERAL FILING INSTRUCTIONS JEFFREY EPSTEIN FORM TO FILE: FORM 114 - REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS THE ABOVE TAX RETURN WILL BE ELECTRONICALLY FILED WITH FINCEN, DEPARTMENT OF THE TREASURY FINANCIAL CRIMES ENFORCEMENT NETWORK, UPON RECEIPT OF A SIGNED FORM 114A. PAYMENT: '.0 fkli EN'T IS REQUIRLD. TIMELY FILING: A FOREIGN BANK REPORTING FORM 114 MUST BE 'ACCEPTED' OR 'ACCEPTED WITH ERRORS' BY JUNE 30, 2015 FOR THE FINANCIAL CRIMES ENFORCEMENT NETWORK (FINCEN) TO CONSIDER IT TIMELY FILED. IF AN ORIGINAL FORM 114 IS F-FILED AFTER THE JUNE 30, 2015 DEADLINE, THE LATE FILING EXPLANATION PORTION OF THE FORM 114 MUST BE COMPLETED. FINCEN CAN LEVY PENALTIES WHEN THE ORIGINAL FOREIGN BANK REPORTING FORM 114 IS E-FILED AFTER THE DEADLINE. IF THE FOREIGN BANK REPORTING FORM 114 IS REJECTED IT MUST BE RESUBMITTED AND ACCEPTED BY THE FINANCIAL CRIMES ENFORCEMENT NETWORK (FINCEN) BY JUNE 30, 2015. THE FINANCIAL CRIMES ENFORCEMENT NETWORK (FINCEN) DOES NOT ALLOW A PERFECTION PERIOD FOR CORRECTING REJECTED SUBMISSIONS. IF THE ORIGINAL FOREIGN BANK REPORTING FORM 114 E-FILING IS 'REJECTED' BY FINCEN AND THE SUBSEQUENT E-FILING OF THE ORIGINAL FORM 114 TAKES PLACE AFTER THE FILING DEADLINE, THE LATE FILING EXPLANATION PORTION OF THE FORM 114 MUST BE COMPLETED. IF THE FOREIGN BANK REPORTING FORM 114 IS 'ACCEPTED WITH ERRORS' BY JUNE 30, 2015 DEADLINE, FINCEN WOULD LIKE TO SEE AN AMENDED FORM 114 E-FILED WITHIN 30 DAYS EFTA01142624 Forrn 114a Department of the Treasury Financial Crimes Enforcement Network (FinCEN) October 2013 Record of Authorization to Electronically File FBARs (See instructions below for completion) Do not send to FInCEN. Retain this form for your racer dis. ,t,ctud.c0 * ez • le' pait 1.t: Persons who have an obligation to file a Report of Foreign Bank and Financial Account(s) 1. Caner last name or entlys legal name EPSTEIN 2. Owner first name JEFFREY 3. Owner M. I. 4. Spouse last name (If Jointly tiling FBAR - see instructions below) 5. Spouse first name 6. Spouse It I. gwe declare that give have provided Information concerning 2 (en er number of accounts) foreign bank and financial account(s) for the fling year ending December 31 2014 to the preparer listed in Part II that this Information Is to the best of my/our knowledge true, coned, , and complete; that Wee authorize the preparer listed In Patti to complete and submit to the Financial Crimes Enforcement Network (FInCEN) a Report of Foreign Bank and Financial Accounts (FBAR) based on the information that I/we have provided; and that lAve authorize the preparer fisted In Part II to receive Information from FInCEN, answer Inquiries and resolve issues relating to this submission. Uwe acknowledge that, nohvihstanding this dedaration, it is mylour legal responsibity, not that of the preparer listed in Part II, to timely file an FBAR If required by law to do so. 7. Owner signature (Authorized representative if entity) TirDate 9 Owner or entity TIN 10 TIN a L VP° b e EIN SSN/ITIN Foreign tali LID i YYYY 13 Spouse TIN 14 TIN a type b C EIN SSNATIN LForeign 1. Spouse signature 12 Date WA /DO 1 ltNYY - F- Pitili a - A Individual or Entity Authorised to File FBAR on behalf of Persons who have an obligation to file. 15. Preparer last name CPA 16. Preparer first name DAVID 17. Preparer M.I. 18. Preparer PTIN 19 Address 3000 MARCUS AVE STE 3W4 20 City LAKE SUCCESS 21 State NY 22 ZIP/postal code 11042-1009 23 Country code 24 Prepare?, (item 15) employer's (Entity) name RR, CPA'S LLC 25. Employer EIN 26. Preparers signature Instructions for completing the FEAR Signature Authorization Record This record may be completed by the individual or entity granting such authorization (Part I) OR the individunVentay authorized to perform such services. The completed record must be signed by the individuagsyentity granting the authorization (Part I) and the individual/entity that wit fie the FBAR. The Preparer/filing entity must be registered with FinCEN BSA E-File system. (See hfip://bsaefiling.fncentress.govensinhtrri for nsuishation). Read and complete the account owner statement In Pall. To authorize a third party to file the Foreign Bards and Financial Accounts Report (FBAR), the account owner should complete Part I, items 1 through 3 (as required), sign and date the document In Pan I, Items 7/8 and complete items 9 and 10. Accounts Jointly Owned by Spouses (see exceptions In the FBAR instructions) If the account owner is filing an FBAR folntly with his/her spouse, the spouse must also complete Part I, items 4 through 6. The spouse must also sign and date the report In items 11/12, and complete items 13 and 14. A third party preparer may be one of the spouses of the Jointly owned foreign account In this case, both spouses must complete Part I of form 114a in Its entirety. The third party preparer (spouse) that will fib the FBAR on behag of both spouses will complete Part II in its entirety (do not use such terms as see above, or same as Item numbers). Complete Part II, Items 15 through 18 with the prepares Information. The address, toms 19 through 23, Is that of the preparer or the preparers employer if the preparer is an employee. Record the employer's information (d any) in items 24 and 25. If the preparer does not have a PTIN, leave kern 18 blank. The third party prepare/ must sign In kern 26 of Part II Indicating that the FEAR will be glad as directed by the authorizing authority. The person(s) listed in Part I, and the person listed In Pad II as authorized to file on behalf of the person(s) listed In Part I, should retain copies of this record of authorization and the fang itself, both for a period of 5 years. See 31 CFR 1010.430(d). DO NOT SEND THIS RECORD TO FinCEN UNLESS REQUESTED TO DO SO. SAA CBAA0301t. 02115714 Rev. 10.4 July 11, 2013 EFTA01142625 ********** DO NOT MAIL FinCEN Form 114 Depattient of Me Infamy OKI no. 15964009 (Rev teektreber 2013) --- MUST BE ELECTRONICALLY FILED REPORT OF FOREIGN BANK AND FINANCIAL ACCOUNTS Do NOT file with your Federal Tax Return Do not use previous ecitIons of this form ***dirk***** I Iles repots tot calendar year ended 12/31 2014 Amended leadV4Filerinhannation 2 bps caws • pile/Mail b OPereemNP 8 U.S. Teepee Identification Number NOW ha no US M an 4 ilkollon Monter 3. ne bye SSNIT1N DEN I Forage bentitlearne (Compreple aTne Passport attester mkt( gem 3 Is not apyikable) Foe* TN D Other S InctivIdua.'s daft of bit ellACKWYYY 1/20/1953 c County ol este 6 Last Nene et °Natalie* Neer EPSTEIN 7 Melamine JEFFREY ledge InIVa1 8. Sore 9 Carat addles (weber, ;beet. and apadmerd or Ste ranee° 6100 RED HOOK QUARTER 83 10 City 11 SUM 12 2Throslal Cody • ST THOMAS VI 00802 11 Canby US c Deaco/Son Consolidated • Ficluaary et Other — Dar bee 14a Coos ire filer have a finarclar arrest et 25 or more aflame Yee Err tot* number of nowt recycle? Do not temples Part II or Part III. but maintain records of Be inernaikr. M 14b Does tie Ns have statuette euhotiry over tut no Sendai inlerest In 75 or more finenclet accaults? Yes Erie( told muter ol accounts Dempee, Pet V, Acrd 34 111010 43 for each person 00 WelOSC nehall to filer has eraker eatery. Nth 1PartillIntomiationontlnancialaccount(s)ownedseparately 15 • maximum dUrfe0 160 AmomA 16 Type ci Domani a Unk Da b I 1 Swaim c u Other — EMU hare below value el necotat wander tea (See instruction under MC/Mtn Onn4111/ f440 17 NW* of Frontlet Instituter e welch amour is held PART II INFORMATION WILL PRINT ON PAGE 2 18 Ammer number or efts designation Is eared addies• (amber, street. or suet nuttier) el financial Institution in *Nth account is held 20 City 21 SW1e6 it kitten 22 Forcer postal ore. rearm 28 County Signature: 44e Check two (XI Y net rare is completed by a tird parry lamer and mapkie Iw trel party premier action. 44 CIS $411411/0 - 110 101701i en be eiottronitelly Maned when Wad 46 Far nae. i not lepoithe a Parreal at 46 13.0. COMODOYYYY) This dale will seAo4ill Men We FEAR s etecherkelly Maned Third Party Preparer Use Only 47 Reamers UM name CPA 48 post tome DAVID SBA, CPA'S LLC 55 Neer° andle11 Miner. street. npelment or mule nitekai) 3000 MARCUS AVE STE 3W4 56 017 49 sa 150 Check If 151 TIN LAKE SUCCESS 51a TIN bee O ssreerm TN bee X r PTV Fortagn 31 EN fixecm 57 Sete 158 P/Poste[Cote W. 111042-1009 59 Country US This font sated be used to report a financial Interest in. strata authority. or other °Mealy our one or more financed atoms In foreign countries. as 'mulled byte Dotaitment of se TreasyryRooraions 31 CFA 1010358 No won r temired 9 be snare value of the =outs dd not emceed $10.007. See instortions ter Mallon& PRIVACY ACT AND PAPERWORK REDUCTON ACT 18311[£ Paean( tote tematreseents al Public law 53.579 (Primary Ad of 1974). (etc•• * hereby ;Mon Mat the eerily to mind IniontratIon on FrICEN Farm III in IC4OITLYCO wit 5 USC 552a (a) ;$ Pick Lac 91.56; 31 USC 5314: 5 USC 301; 31 CM 1010.35°. The Pit00Pal Parma ter colecteg ben mama en s to assta manhanarce of needs where nth means et 1.10:441 have a hlth degree el usefulness In criminal tax, or reoiMoly Inws6P10•• or Procadket. The ISOM:WM collected may be plaided to those offers ard trnMayeed of arY01r5fterit orris of tat Departmcra ot 116 itgapry *to ham a need fare roars In fie performance of lair Stabs. The records way be reload Warr Mar sewn* or money ey bra oniod saes on yea request el tat head of ash department or agency for ma ln a crimina bu. or rellufater 'ilwaSOPStacr or proceeding. The information collected may NSO be matted le aptinrdale state. local. and spear law ralatemint end regiiktn,y pnrccellei ba as pert:mance of heir crelictal autlos. DIelaut• of tip 'rewrote° is marda ory. Cal and crinfinsl paraffins. intuit/1 In rennet &CERAMIC= a the C110t nee Ton $505.04:0 ard IncisonmeM of rot moo that Ave yeas, are prodded for failure to No a mood. for leas to smelt Information, and ter nitro • Nee or fraudulent react Olsclowiti of Se Social 14001y runts, s rerratcry. The ato* to collect a 31 CFR 1010.350. The Sod& Sentry nuts! wit be tdeO as a meats to ideate), tie IndniAart who figs the open 11ss estimated teeny burden instodabd wflh this collocate of leserapon a 60 minutes gra, (execrator; or w eed keeper. dipancena en odiyaaar citeenslancias. Canners recording to &coney of Pa buden itstneslet, asi sumesticas for reduckg he burden Moue be decked to To Unreel Comm Erforcement Network. P.O. Box 39. thank VA 22188 Atha Steelfletuletery Peter. BAA FMAA02011. 03.46114 Rev 5.7 -613!2013 EFTA01142626 ********** DO NOT MAIL --- MUST BE ELECTRONICALLY FILED ***** ***** Pert 1_1 Information on financial account(s) owned separately Complete a separate block for each account owned separately Add an additional Part I I page as many tirnes as necessary in order to provide information on all accounts 1 Intro Nee Mender Yea 34 Cheri appropriate Identeleinon number 6 Lag name a orgenimien norm 2014 0 Thisayer ICentiflabon Numbly Forebn identificaton Amber Enter elamilcaticri number new EPSTEIN 15 Maximarn vahe of account during sandal* year (Sim Insehfons oda mussily 'mow,* 2122 2) 98,894. 150 amount tnknom 16 Type ol Kowa • FinCEN Form 114 Page Number 2 of 2 ask b I I soar Other — Enter bp, beim 17 Nemo of Firdenclal Intilltullion in which wand to Ps BNP PARIBAS 18 20 1$ Accost number or oar deilgrano° 19 Meng address Nenber, street a sues number) or OnenciM habitation hi beach anoxia Is Mid 16 BOULEVARD DES ITALIANS City PARIS 21 SUS. 2 Isom I 22 nolo 00,031 code, Simon 75009 23 FR IntlinUT an al ancourt Arta car d& year (See Instructions under Monetary amoubs, Ono 2) Bank b atlas Crain — Entry iypa betty 110,267. 17 Name of financial stab ion in which acme( Is nod BNP PARIBAS Is &crown meta a other desihailian l 19 Malting edam (number. Neal. a cute flunk° or financial institution in whit, account is held 20 City PARIS 15 master, win of accost On* carder year edge Instruc6ane hoer Monetary anionic, nap 2) 17 Nara of Francini institution a which acannt is laid 25 Danny FR 6 U Samar I JCS" — Enka type below 16 Account marts a other desecration 19 Merin bildmst (number. street or auk rester) d finarcal inshullan k which account is head 20 Clly 21 15 Maximum sane of accurst chrism calendar year (Sao ininann under Monetary iltrOnliS. step n 17 Nome of Mancha Instate:xi in when nowt le Mid Stan, it imam 72 Foliar poshl cads, if known l 23 Canby 15x Anna trencen 0 16 'Typo el account a Ulank b U Saurian c LIMN. — Enter We below 16 Account runner a ohm &alb-talon 19 Molise address (rumba, street. a sale nuance) al rlsroinl Mauls In wadi aocoud is hold 20 City 21 State. if known 22 For postal code, II known Secu 15 Macirman value al account dieing Sauter net (See imitations trader Monolog amounts, nap 17 Nana or Franca' Institstiart whith accost is held 16a Arnaud 16 2).Pe cif account • I jeank b Oar — Enter two beav 16 Account number a attar cassignetor 20 Oily 15 Mailman are ot account drag calendar year (Sly emanations under Monetary amosints, slap 2) 19 Malay address (number, street. or alto menber) of finrclel irstinition k ankh account is held 21 Slab, if known 22 Soudan Point code, if known 21 Canty 15a Ammar 16 Type of accost al j Bank b I I SeaMties o Ober unloynin Leer type Mom 17 Name of Fbanolal In In which accent is tea le Account des*, 19 Mating actass (number, and. or Ste lumber) of filarial bantam in latch amxint S held number a oar tale. 2• qty 21 Stele. If Mom 22 Foram sestet code, 9 known 23 Camay rekracroa 02826/14 EFTA01142627