From: Richard Kahn Sent: Friday, September 15, 2017 7:54 PM To: Jeffrey E. Subject: form 1041 schedule d as discussed earlier no need to mention =uction house however i do not know the formal process of how the =uction houses report sales although it is =ublic information i do not think they issue 1099's from quick broad general conversations with alan he was =naware of 1099's however alan was going to look =nto.. https://www.irs.gov/pub/irs-pdf/f1041sd.pdf https://www.bloomberg.com/news/articles/2016-10-17/auction-hous=s-told-to-improve-transparency-in-reporting- prices Richard Kahn HBRK Associates Inc. 1 EFTA_R1_01438540 EFTA02401722