From: Richard Joslin Sent: Tuesday, April 18, 2017 12:38 AM To: Jeffrey E. Subject: Re: Re: Were fees paid to you in 2016? Did not consider. SE tax? Do you mean Medicare tax. LDB does not pay SE tax.=His income is exempt given that it is earned via limited partnership inter=st. On Apr 17, 2017, at 7:16 PM, jeffrey E. <[email protected] <mailto:jeevacation@g=ailcom» wrote: but what about my fees for income tax planning? = sorry to bother you , i am also reviewing what you sent= Im trying to figure out why we began the self employment tax with A=l . I dont have the calcuatios but I will fo=ard some questions later. . On Mon A r 17 2017 at 7:00 PM, Richard Joslin =span dir="ltr"> <mailto > wrote: Estate planning is generally non-dedu=tible (peronal) and any portion that would be deductible is not dedu=tible for AMT. Your agreement precludes investment advice. If Alan's fees are deductible he would itemize the p=rtion that might be planning/ deductible . However, he does not do so. Her= are a couple of cases. Last, I indicated in the past that such fees could=be deductible for the Medicare tax. You instructed to not claim the deduction. From: Jeffrey E. [mailto:[email protected]] Sent: Monday, April 17, 2017 6:27 PM To: Richard Joslin > Subject: Re: Re: thanks .. Maybe I was mista=en, but I thought your position was that my fees for leons planning =as NOT deductible. / was it the alt min limitation. = ? 17 at 6:24 PM, Richard Joslin <=a href="mailto: target="_blank" > wrote: EFTA_R1_01345420 EFTA02358327

Yes — falls under this bucket 3) in connection with the determination, collection or refund of any tax From: jeffrey E. [mailto:[email protected] Sent: Monday, April 17, 2017 6:22 PM To: Richard Joslin c > Subject: Re: Re: so do we agree that a fee for filing the delinquenst=8865s and other docs. would be deductible. ? =nbsp; I think so . just checking with you. On Mon, Apr 17, 2017 at 6:18 PM, Richard Joslin <=a href="mailto target="_blank" -> wrote: The foreign filings are required repo=ting for income tax purposes and are to be filed with income tax return,&n=sp; Tax return prep is deductible. Whether timely or delinquent makes no difference. From: jeffrey E. [mailto:[email protected]] Sent: Monday, April 17, 2017 6:15 PM To: Richard Joslin O> Subject: Re: fees for audits? =fees for preparation of the 8854 delinquent returns? Mon, Apr 17, 2017 at 6:13 PM, Richard Joslin <=a href="mailtc " target="_blank" > wrote: Income tax planning and fees for serv=ces to calculate the income tax are deductible From: jeffrey E. [mailto:[email protected]] Sent: Monday, April 17, 2017 6:09 PM To: Richard Joslin O> Subject: are fees for tax planning deductible? 2 EFTA_R1_01345421 EFTA02358328

please no=e The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected] <mailto:[email protected]> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved please note The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected] <mailto:[email protected]> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved privileged, may please no=e The information contained in this communication is confidential, may be attorney-client constitute inside information, and is intended only for 3 EFTA_M_01345422 EFTA02358329

the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected] <mailto:[email protected]> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved please no=e The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected] <mailto:[email protected]> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved please note The information contained in this communication is confidential, may be attorney-client privileged, may constitute inside information, and is intended only for the use of the addressee. It is the property of JEE Unauthorized use, disclosure or copying of this communication or any part thereof is strictly prohibited and may be unlawful. If you have received this communication in error, please notify us immediately by return e-mail or by e-mail to [email protected] <mailto:[email protected]> , and destroy this communication and all copies thereof, including all attachments. copyright -all rights reserved 4 EFTA_R1_01345423 EFTA02358330