Al. rDat eimmddyyyyj Box Number Form Type = 'CITADEL' Account Number's 05192011 Dec Code Doc Code Dec Code Doc Code 942 Account Numbers FITIFTIFFMT LJLJLJLJLJLJLJULJLJLJ 1 GOVERNMENT EXHIBIT 506 S2 200. 330 WM Confidential Treatment Requested by JPMorgan Chase JPM-SDNY-00002407 EFTA00020578

134109791 AJ 00 000000 1301 19953-524-00722-0 8389 200019 R07067 lig0 ..... 069Almen101 to Treasury Cate 0 this r0101: MAY 22, 2000 Internal Revenue Sorvies Talpar• learallyni /krt./ 1S-4109791 HOLTSVILLE NY 00501 Fwm: Tea P6600 FarniANNOtkimtly Callus al: 1-800-829-1040 I, JIIIIIOIL,I,IIJ„I,Iilll.l I III AIR GHISLAINE INC 457 MADISON AVE 4TH FIR NEW YORK NY 10022-6809570 OVI0OurruyvelitLAIAI 00.W4ItInSaown4the Wit I pou reflar.to VdetattaCIM4bAOM NedroinOrLe NOTICE OF ACCEPTANCE AS AN S-CORPORATION YOUR ELECTION TO BE TREATED AS AN S-CORPORATION WITR AN ACCOUNTING PERIOD OF DECEMBER IS ACCEPTED. 'HE ELECTION IS EFFECTIVE BEOINNINO JAN. 28, 2000, SUILECT TO VERIFICATION IF WE EXAMINE YOUR RETURN. IF YOUR EFFECTIVE DATE IS NOT AS REQUESTED. IT WILL HAVE BEEN CHANGED FOR ONE OF TWO REASONS. EITHER YOUR ELECTION WAS MADE AFTEF THE ISTil DAY OF THE THIRD MONTH OF THE TAX YEAR TO WHICH IT APPLIES, BUT BEFORE THE END OF THAT TAX YEAR, OR THE ELECTION WHEN SUBMITTED WAS INCOMPLETE, AND REQUESTED INFCRNATION WAS RECEIVED AFTER THE FILING PERIOD. IN EITHER CASE, YOUR ELECTION IS INVALID FOR THE TAX YEAR REQUESTED AND HAS THEREFORE, BEEN TREATED AS THOUGH IT WERE MADE FOR THE NEXT TAX YEAR. PLEASE KEEP THIS NOTICE IN YOUR PERMANENT RECORDS AS VERIFICATION OF YOUR ACCEPTANCE AS AN S-CORPORATION. IF YOU HAVE ANY QUESTIONS ABOUT THIS NOTICE OR THE ACTIONS WE HAVE TAKEN, PLEASE WRITE TO US AT THE ADDRESS SHOWN ABOVE. IF YOU PREFER, YOU MAY CALL US AT THE IRS TELEPHONE NUMBER LISTED IN YOUR LOCAL DIRECTORY. AN EMPLOYEE THERE MAY BE ABLE TO HELP YOU: HOWEVER, THE OFFICE AT THE ADDRESS SHOWN ON THIS NOTICE IS MOST FAMILIAR WITH YOUR CASE. IF YOU WRITE TO US. PLEASE PROVIDE YOUR TELEPHONE NUMBER AND THE MOST CONVENIENT TIME FOR US TO CALL SO WE CAN CONTACT YOU TO RESOLVE YOUR INQUIRY. PLEASE RETURN THE BOTTOM PART OF THIS NOTICE TO HELP US IDENTIFY YOUR CASE. THANK YOU FOR YOUR COOPERATION. To MO4 WM rw RS aervioringnocKataoulfespent &Malaga ribrintom to a cpaon a wand IFS rocy.• Wristlet Istant non WoritUNCift Ornday6rrill49{RavOi Keep this part for your records Return this past to us with your cheek or Inquiry Ye., rtgrOar Esse Orne b call III 1341017'11 AJ 00 000000 INTERNAL REVENUE SERVICE NOLT)VILLE NY 00501 AIR GHISLAINE INC / 457 MADISON AVE 4TH FIR 3)Y1 -31,) q ft ( , ,1 NEW YORK NY 10022-6809570 Confidential Treatment Requested by JPM-SDNY-000024108 JPMorgan Chase EFTA00020579

DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE NOLTSVILLE NY 00501 AIR OMISLAINE INC 457 MADISON AVE 4TH FIR NEW YORK NY 10022 DATE OF THIS NOTICE; 04-14-2000 MOWER OF THIS NOTICE: CP 575 A EMPLOYER IDENTIFICATION SUMER: 13-4109791 FORM: SS-4 1925507677 O FOR ASSISTANCE CALL US AT: 1-808-$29-1040 OR WRITE TO THE ADDRESS SHOWN AT THE TOP LEFT. IF YOU WRITE, ATTACH THE STUB OF THIS NOTICE. WE ASSIGNED YOU AN EMPLOYER IDENTIFICATION LAUNDER (EIS) Thank you for your Form SS-4, Application for Employer Identification Number (EIN). We assigned YOU (IN 15-4109791. ThisFINwill identify your business account, tax returns, and documents, oven if you have no omployects. Please keep this notice in your permanent records. Use your complete name and EIN as shown above on all federal tax forms, payments, and related correspondence. If you use any voristion in your news or EIS, it may cameo s delay in processing. incorrect inforestion in your accoont, or couse you to be orsigned sere than one EIN. Booed on the information shown on your Fors SS-4, you oust file the following form(•) by the date we show. Form 1120 02/15/2001 Your assigned toe cleveificetion is based on information abtoined free your For■ SS-4. It is not • legal determination of your tax classification and is not binding on the IRS. If you want • determination en your tax classification, you may seek a 'Privet* letter ruling from the IRS under the procedures sot forth in Rev. Proc. 98-01, 1998-1 I.R.B. 7 (or the supermoding revenue procedure for the year at ). If you mood help in determining what your tox year is, you can get Publication 538, Accounting Periods and Methods, at your loco' IRS office. If you have questions about the forme shown or the date they are dre, you may call us ■t 1-800-829-1040 or write to us at the oddress shown above. If you're required to deposit for employment taxes (Ferns 941, 943, 940. 945, CT-1, or 1842), excise taxes (Form 720). or income taxes (Form 1120), me will mend en initial manly of Faders! Tex Deposit (FTD) common books within six weeks. You can use the enclosed coupons if you need to make a deposit before you receive your supply. Start your business off right - pay your taxes the easy way. Pay through the Electronic Federal Tax Payment System (EFTPS). For information about EFTPS, call 1-800-1129-3676 and request Publication 966, 'FIT'S An to the Mast Commonly Milked Questions. Confidential Treatment Requested by JPM-SDNY-00002409 JPMorgan Chase EFTA00020580

The Morgan Account / / MIINI Ars S. Aca nr1111t mane mu use Sa3i SaaunrK fToOna teased ric E-0-:n ri u taw ._ no, r Ad Ano•MherlderViinin mat Mr U.t Siputte FOrm OW* n Wt. ChodisAMInxIxch M s fined ' ActeunrxkleuSiret. 1Wr. (swear. D btxr 'Se Gistatigt- Ni(*sti1/ PlAidevi PI" Oa rd haburdW0WWW. Nxa Cole:480.0vectot rt Hapty Nfld., Scathe,/ S0IV, I Tale er re Solt I rd =I X PC' /weber 'rota. Owl Oa. Ej far.b erode. elect bat j t talent breve ews to. :] Sank wenn. sten hot C Is ins en sung wash. CIS Ora I te‘ eon els sot belie* .1 Other unit ayerbs the ma re O les Lno Scree rilh,Xlamirme a Pal ao trot eerer.r, The Morgan Account / / Use 0oar toe lA nerast tee MOM PIO St. Saw /Iv /le :fthistrt Al Accatautbolderwripaers oust bin bus Witilvert term .nctlr a tbe chtchanstrunfor t alit be surd h.m JiaDJMhOdihweref, ILtR. OMICan On ir. Im 6h,h' Miftwe,11, 'gnaw' At 0esal ACOlingroestSpel. Carla OINCISt Pot, Bola. . Stott-fat, NM Iasi Sae tem Ofer: Alma aS Man Nam 44h. rhir f9Y4Y, (MO t1M n Th ' Lbws* nap% :bed bas Nose* flea t. check bos r; lactirrk Knave. then boa C I thd sr ening Komi> .41,410:1alli• reel hKehell 139 47Y- ;`, Ors at elits the card stplxe Acker cols sbetra et, tour Confidential Treatment Requested by JPM-SDNY-00002410 JPMorgan Chase EFTA00020581

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