DEPARTMENT OF THE TREASURY

DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE Washington, D.C. 20224 SMALL BUSINESSMELF•EMPLOYED DIVISION Contact Address & Telephone Estate & Gift, Group 1101 290 Broadway — 6th Floor New York, NY 10007-1867 Telephone: 1M Fax: lack New York, NY 10021 Re: Gift Tax Return for 2012 Dear Mr. Black: We are reviewing the above-captioned return and find we need more information. Please send me the following information and documents: 1. Please provide a detailed description, along with supporting documents, as to the circumstances surrounding the issuance of the promissory note for $5,120,000 dated December 19, 2012, e.g., if a sale was involved, provide contract and closing statement. 2. Have any payments of principal or interest been made under the note? 3. Enclosed please find form 2848, Power of Attorney, if you wish to be represented in this matter. Please provide this information or before January 15, 2015. Thank you. Sincerely, ID #13-25325 Cc: Thomas Turrin,CPA Enclosures:Pub 1; form 2848; notice 609 EFTA01201639