From: Alan Dlugash < Sent: Friday, October 20, 2017 7:58 PM To: Jeffrey Epstein Subject: AS IRS Jeff, > Not sure if you want to discuss. =ooks OK to submit to the IRS. There are a few minor issues, such as whethe= they are really on the accrual basis or hybrid (accrual as required for C=S, but cash basis for other expenses), and whether the $20,000 potential c=ange from "Fabrication expense" to "inventory" will re=uire an adjustment. Overall it looks like an appropriate standard response=to a routine audit. I'm OK with them just sending it in and waiting to=see how much a stickler the IRS will be, but if you would like me to touch=base with Jay Kim I can do that. Al=n Alan J. Dlugash Alan J. Dlugash LLC 1 EFTA_R1_01752422 EFTA02578579