Who is George Delson in the Epstein files?

Delson appears to have been an outside tax or accounting adviser to Epstein. In the documents he exchanges emails with Epstein's assistant Lesley Groff about flight logs and counts of days spent in the U.S. and the Virgin Islands. He also shows up in Epstein's schedules and to-do lists as someone to meet or call. The files do not state his employer or exact role.

What were Delson and Lesley Groff discussing?

Mostly record-keeping and scheduling. Groff sent or confirmed flight logs and Delson reported what he had received, for example that the last log he had was July 3, 2012. They also arranged meeting times, including one changed to 3:00 in May 2011. The emails are brief and routine, and the text available does not show why the counts were needed.

Does this show Delson did anything improper?

No. The documents show routine professional correspondence about travel records and appointments. Appearing in the files does not by itself indicate wrongdoing. The records do not show what the day counts were used for, and they say nothing about Delson's knowledge of any criminal conduct.

How often does Delson appear, and in what kinds of documents?

He is mentioned in 292 documents: 259 emails, 24 other records such as daily schedules, and 9 calendar entries. Only 36 emails have him in the header, so most of his appearances are other people mentioning him, such as Groff telling Epstein to "Please call George Delson."

Who is George Delson in the Epstein files?

Delson appears to have been an outside tax or accounting adviser to Epstein. In the documents he exchanges emails with Epstein's assistant Lesley Groff about flight logs and counts of days spent in the U.S. and the Virgin Islands. He also shows up in Epstein's schedules and to-do lists as someone to meet or call. The files do not state his employer or exact role.

What were Delson and Lesley Groff discussing?

Mostly record-keeping and scheduling. Groff sent or confirmed flight logs and Delson reported what he had received, for example that the last log he had was July 3, 2012. They also arranged meeting times, including one changed to 3:00 in May 2011. The emails are brief and routine, and the text available does not show why the counts were needed.

Does this show Delson did anything improper?

No. The documents show routine professional correspondence about travel records and appointments. Appearing in the files does not by itself indicate wrongdoing. The records do not show what the day counts were used for, and they say nothing about Delson's knowledge of any criminal conduct.

How often does Delson appear, and in what kinds of documents?

He is mentioned in 292 documents: 259 emails, 24 other records such as daily schedules, and 9 calendar entries. Only 36 emails have him in the header, so most of his appearances are other people mentioning him, such as Groff telling Epstein to "Please call George Delson."

Back to People & Entities

George Delson

Person

292

Total Mentions

292

Documents

200

Connected Entities

Person referenced in documents

Watch: George Delson in the Epstein files

1:20

Narrated from the AI-generated summary of the documents. Numbers reflect the archive at generation time.

George Delson appears in the files as a tax or accounting-type adviser who worked with Jeffrey Epstein's office in 2011–2012. His emails with Epstein's assistant Lesley Groff mostly concern tallying Epstein's days in the U.S. versus the Virgin Islands, using flight logs, and he also appears in Epstein's meeting schedules.

The files include 292 documents that mention Delson, and 36 are emails with him in the From/To/Cc header. Nearly all of that direct correspondence is with Lesley Groff, between May 2011 and August 2012. It covers flight logs, day counts and scheduling. The rest of his appearances are calendar and to-do entries, such as "George Delson call Fri at 11:30", plus a few daily schedules listing appointments with him. Most of the 292 documents are emails (259), and only 9 are substantive non-email records.

Key Highlights

•In a September 26, 2011 email, Delson wrote that, consistent with the count through 9/13/11, the U.S. days were 132 and gave a Virgin Islands figure that is cut off in the text. The email is part of a back-and-forth about day counts.
•In May 2012 he sent Lesley Groff an attachment named "JEE_Days_Present_5-10-12.xlsx" and said he would send her the count. In an August 22, 2012 email he told her "The last log I have is July 3rd."
•Several subject lines show he was asking for Epstein's flight logs: "Jeffrey Epstein Flight Logs" in March 2012 and "Jeffrey Epstein Flight Log" in June 2012. His March 7, 2012 reply confirms he had received them.
•Some of Delson's emails end with a U.S. Treasury Department Circular 230 notice, which is standard on tax advice. Some are signed "Mary Ellen" rather than "George", so the person writing may be a colleague using his account. The files do not say what his firm or title was.
•Epstein's schedules and to-dos list Delson repeatedly. A January 5 daily schedule has a 10:00 appointment with him. A March 5–8 itinerary lists him with Terje Roed-Larsen, David Mitchell and Brock Pierce. A September 22, 2011 email tells Darren Indyke to "Come see JE at 12:30 tomorrow along with George Delson."
•One calendar to-do reads "George Delson on Friday at 12:30?? JE to go see him? need to hear from Merkin", and another asks whether he can come in April with "Rich/Darren too". He appears alongside Richard Kahn and Darren Indyke, who handled Epstein's finances and legal affairs. He also appears with Marc Rich, though the files shown do not explain that overlap.

Frequently Asked Questions

Books for Further Reading

Perversion of Justice: The Jeffrey Epstein Story

Julie K. Brown

Investigative journalism that broke the Epstein case open

Filthy Rich: The Jeffrey Epstein Story

James Patterson

Bestselling account of Epstein's crimes and network

Relentless Pursuit: My Fight for the Victims of Jeffrey Epstein

Bradley J. Edwards

Victims' attorney's firsthand account

Document Mentions (20 of 292)

EFTA00304809.pdf

EFTA00304809

1 mention

January 5th, Wednesday 10:00 Appt w/George Delson 12:15 Leon Black at the house for a walk 1:00 Appt w/Steve Hanson (take a walk up Madison?) 1:30 Call Erika Kellerhals 3:00 Go see Dr. Jarecki 4

EFTA00304808.pdf

EFTA00304808

1 mention

January 5th, Wednesday 10:00 Appt w/George Delson 11:00 TENATIVE appt w/David Mitchell 1:00 Appt w/Steve Hanson (take a walk up Madison?) 1:30 Call Erika Kellerhals 3:00 Go see Dr. Jarecki 4:00

EFTA00304810.pdf

EFTA00304810

1 mention

January 5th, Wednesday 10:00 Appt w/George Delson 11:30 Appt w/Gulsum 12:30 Leon Black at the house for a walk 1:30 Call Erika Kellerhals 2:00 Appt w/Steve Hanson 3:00 Go see Dr. Jarecki 4:00is

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EFTA00422994.pdf

EFTA00422994

1 mention

From: ==. > To: George Delson Subject: Re: Jeffrey Epstein Date: Mon, 28 Nov 2011 20:13:38 +0000 you bet! On Nov 28, 2011, at 3:11 PM, George Delson wrote: > Thank you > •

EFTA00422993.pdf

EFTA00422993

1 mention

From: George Delson To: Subject: Re: Jeffrey Epstein Date: Mon, 28 Nov 2011 20:11:42 +0000 Thank you Mary Ellen US Treasury Department Circular 230 requires that we

EFTA00427295.pdf

EFTA00427295

1 mention

From: ==la To: Darren Indyke <t=l > Subject: 12:30 tomorrow Date: Thu, 22 Sep 2011 19:09:36 +0000 Come see JE at 12:30 tomorrow along with George Delson EFTA00427295

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EFTA00431486.pdf

EFTA00431486

1 mention

From: Lesley Groff To: Jefffrey Epstein <jeevacation®gmail.com> Subject: George Delson Date: Wed, 29 Jun 2011 16:29:32 +0000 Please call George Delson EFTA00431486

EFTA00431982.pdf

EFTA00431982

1 mention

From: To: Jeffrey Epstein Subject: Re: George Delson Date: Wed, 22 Jun 2011 17:24:20 +0000 ok On Jun 22, 2011, at 1:22 PM, Jeffrey Epstein wrote: yes also add heidi to ,monday On Wed, Jun 22, 2011 at

EFTA00431981.pdf

EFTA00431981

1 mention

From: Jeffrey Epstein To: Subject: Re: George Delson Date: Wed, 22 Jun 2011 17:22:49 +0000 yes also add heidi to ,monday On Wed, Jun 22, 2011 at 1:21 PM, > wrote: I George Delson is asking if you wil

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EFTA00431980.pdf

EFTA00431980

1 mention

From: MI=IMEn To: Jeffrey Epstein aMill > Subject: George Delson Date: Wed, 22 Jun 2011 17:21:57 +0000 George Delson is asking if you will be in NY next week. Please advise. EFTA00431980

EFTA00432044.pdf

EFTA00432044

1 mention

From: Lesley Groff To: Jeffrey Epstein <[email protected]> Subject: Re: George Delson Date: Thu, 23 Jun 2011 19:52:43 +0000 great. I will organize you to go see George on monday... On Jun 23, 2011, at 3:51 PM, Jeffrey Epstein wrote:

EFTA00432040.pdf

EFTA00432040

1 mention

Subject: George Delson on Mon. June 27? — This to do is stored on an IMAP server. — It is managed by Mail; do not modify or delete it. 'George Delson on Mon. June 27?' [

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EFTA00432039.pdf

EFTA00432039

1 mention

Subject: George Delson on Mon. June 27? — This to do is stored on an IMAP server. — It is managed by Mail; do not modify or delete it. 'George Delson on Mon. June 27?' [

EFTA00432168.pdf

EFTA00432168

1 mention

From: To: Jeffrey Epstein Subject: Call List Date: Wed, 15 Jun 2011 20:39:13 +0000 George Delson is in a meeting. They will let him know you wish to speak with him LM for Dr. Kaplan on his cell and at his office Cell: Office: EFTA00432168

EFTA00432171.pdf

EFTA00432171

1 mention

From: To: Jeffrey Epstein aill > Subject: George Delson Date: Wed, 15 Jun 2011 21:37:44 +0000 George Delson returned your call Sent from my 'Phone EFTA00432171

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EFTA00433386.pdf

EFTA00433386

1 mention

From: Lesley Groff To: Richard Kahn Subject: Re: 3:30 George Delson! Date: Mon, 23 May 2011 19:14:01 +0000 thx On May 23, 2011, at 3:11 PM, Richard Kahn wrote: > ok > Richard Kahn > HBRK Associates Inc. > 301 E

EFTA00433379.pdf

EFTA00433379

1 mention

From: Lesley Groff <MIMIlle To: Darren Indyke •c=lia> Subject: Re: 3:30 George Delson! Date: Mon, 23 May 2011 18:37:17 +0000 thx On May 23, 2011, at 2:36 PM, Darren Indyke wrote: > ok > Darren K. Indyke > Darren K. Indyke, PLLC

EFTA00433395.pdf

EFTA00433395

1 mention

From: Lesley Groff <MINIII > To: Jefffrey Epstein <jeevacation®gmail.com> Subject: George Delson Date: Mon, 23 May 2011 20:13:16 +0000 Please call George Delson EFTA00433395

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EFTA00434011.pdf

EFTA00434011

1 mention

rom: Lesley Groff > To: Heidi Office Email > Subject: Jeffrey Epstein > Sent: May 10, 2011 1:49 PM > • Hi Heidi! Ok, I was able to confirm it is George Delson who's number you need: > Sent via BlackBerry by AT&T EFTA00434011

EFTA00300074.pdf

EFTA00300074

1 mention

to San Francisco March 5 Saturday San Francisco to St. Louis or San Francisco to NY commercial March 6 Sunday March 7 Monday Terje Roed-Larsen George Delson David Mitchell Brock Pierce (March 6, 7) Lee Smolin (morning of March 7,8 along with other various times) 6:30 TENATIVE Call with Bill Elkus (310

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