Who is Alan J. Dlugash in the Epstein files?

Alan J. Dlugash was Jeffrey Epstein's personal certified public accountant and tax advisor. A Wharton-trained CPA specializing in high-net-worth individuals, Dlugash worked with Epstein on tax planning and preparation from at least 2013-2015, coordinating regularly with Epstein's attorney Darren Indyke and financial advisor Richard Kahn. He worked from Marks Paneth & Shron LLP until 2012, then continued as an independent consultant through Alan J. Dlugash LLC.

What tax work did Alan Dlugash do for Jeffrey Epstein?

The documents show Dlugash handled Epstein's personal tax returns and advised on complex tax planning decisions, including whether to defer tax on PFIC (Passive Foreign Investment Company) income reported on Form 8621, and determining appropriate deductions for fees paid to entities like Elysium. He met regularly with Epstein and his financial team, often at Epstein's New York residence, to discuss tax projections and strategy.

Was Alan Dlugash investigated in connection with Epstein?

Yes. Following Epstein's arrest and death, both Marks Paneth LLP and Alan J. Dlugash LLC received subpoenas for tax and accounting records related to their work with Epstein from 1998 to the present. In July 2025, Senator Ron Wyden also questioned the IRS about its failure to investigate Epstein's tax planning activities, which would have involved scrutiny of Dlugash's work.

How often did Alan Dlugash meet with Jeffrey Epstein?

The emails show frequent coordination for in-person meetings, often at Epstein's Manhattan townhouse. Meetings were scheduled at times like '3:15 at Jeffrey's house,' '5:30PM today at Jeffrey's home,' and 'Friday 2PM,' suggesting regular face-to-face consultations beyond typical remote CPA-client relationships. Dlugash also made himself available while traveling, noting he'd be 'reachable by email and phone' during a Panama trip.

Who is Alan J. Dlugash in the Epstein files?

Alan J. Dlugash was Jeffrey Epstein's personal certified public accountant and tax advisor. A Wharton-trained CPA specializing in high-net-worth individuals, Dlugash worked with Epstein on tax planning and preparation from at least 2013-2015, coordinating regularly with Epstein's attorney Darren Indyke and financial advisor Richard Kahn. He worked from Marks Paneth & Shron LLP until 2012, then continued as an independent consultant through Alan J. Dlugash LLC.

What tax work did Alan Dlugash do for Jeffrey Epstein?

The documents show Dlugash handled Epstein's personal tax returns and advised on complex tax planning decisions, including whether to defer tax on PFIC (Passive Foreign Investment Company) income reported on Form 8621, and determining appropriate deductions for fees paid to entities like Elysium. He met regularly with Epstein and his financial team, often at Epstein's New York residence, to discuss tax projections and strategy.

Was Alan Dlugash investigated in connection with Epstein?

Yes. Following Epstein's arrest and death, both Marks Paneth LLP and Alan J. Dlugash LLC received subpoenas for tax and accounting records related to their work with Epstein from 1998 to the present. In July 2025, Senator Ron Wyden also questioned the IRS about its failure to investigate Epstein's tax planning activities, which would have involved scrutiny of Dlugash's work.

How often did Alan Dlugash meet with Jeffrey Epstein?

The emails show frequent coordination for in-person meetings, often at Epstein's Manhattan townhouse. Meetings were scheduled at times like '3:15 at Jeffrey's house,' '5:30PM today at Jeffrey's home,' and 'Friday 2PM,' suggesting regular face-to-face consultations beyond typical remote CPA-client relationships. Dlugash also made himself available while traveling, noting he'd be 'reachable by email and phone' during a Panama trip.

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Alan J. Dlugash

Person

141

Total Mentions

121

Documents

Connected Entities

Attorney at Alan Dlugash CPA firm, handled Epstein financial tax matters

Alan J. Dlugash was Jeffrey Epstein's personal accountant and tax advisor, appearing in 80 documents spanning 2013-2015. The correspondence shows regular in-person meetings at Epstein's New York residence to discuss tax planning, including decisions on deferrals, deductions, and PFIC income reporting.

Dlugash appears primarily in direct professional correspondence with Epstein and his associates (Darren Indyke, Richard Kahn, Lesley Groff) coordinating meetings, confirming appointments, and discussing tax matters. The emails show him working from Marks Paneth & Shron LLP (later Alan J. Dlugash LLC after 2012) on Epstein's personal tax returns and financial planning. Following Epstein's arrest, both Marks Paneth LLP and Alan J. Dlugash LLC were subpoenaed for tax and accounting records from 1998 onwards. All mentions appear to be legitimate professional correspondence—there are no mass emails or newsletters in the sample provided.

Key Highlights

•Served as Epstein's personal CPA handling tax planning and returns, with regular in-person meetings at Epstein's Manhattan residence
•Coordinated closely with Epstein's inner circle including attorney Darren Indyke, financial advisor Richard Kahn, and assistant Lesley Groff
•Documents show substantive tax decisions including PFIC income deferrals and deduction strategies
•Both his firm (Marks Paneth) and his personal LLC were later subpoenaed for records dating back to 1998
•A Wharton MBA and veteran CPA specializing in high-net-worth tax planning, he retired from Marks Paneth in 2012 but continued consulting through his own firm

Frequently Asked Questions

Document Mentions (20 of 121)

EFTA00389359.pdf

EFTA00389359

2 mentions

answer...I have emailed him also...I will try his assistant Bella also.. Was the call to be with Rich or with Jeffrey? On Jun 4, 2013, at 4:18 PM, Dlugash, Alan wrote: > I was expecting a call 3:30ish per Richard Kahn. > • Please note my new mailing address: > • Alan J. Dlugash > • Marks Paneth &

IMIII > Subject: RE: Jeffrey Epstein Date: Tue, 04 Jun 2013 20:26:48 +0000 I thought they would be together. Please note my new mailing address: Alan J. Dlugash Marks Paneth & Shron LLP 685 Third Avenue, New York, NY, 10017 P. F. C. E. Original Message From: Lesley Groff [mailto: Sent: Tuesday, Jun

EFTA00384079.pdf

EFTA00384079

2 mentions

tein Date: Mon, 09 Sep 2013 22:24:02 +0000 Monday 9/23 at 3PM works fine - let me know if Jeff wants the 19th Please note my new mailing address: Alan J. Dlugash Marks Paneth & Shron LLP 685 , New York, NY, 10017 P. F. 212-503-6359 C. E. Original Message From: Lesley Groff [mailto: Sent: Monday, Sep

n.) Will 3pm on Monday Sept. 23rd at Jeffrey's home, 9 East 71st Street between 5th and Madison, work for you? Lesley On Sep 8, 2013, at 6:21 PM, Dlugash, Alan wrote: > I am flexible most of the day on 9/19 and most of the following week (usually except Friday's). Let me know some times that work for

EFTA00846478.pdf

EFTA00846478

2 mentions

05:23 +0000 ok On Fri, Sep 11, 2015 at 8:04 PM, Dlugash, Alan < > wrote: FYI, I am In Westchester today so my contact with him will be by phone. Alan J. Dlugash Marks Paneth & Shron LLP 685 Third Avenue, New York, NY, 10017 P. 212-753.8777 F. 212-503.6359 C. 914.629.5658 E. Marks, Paneth & Shron From: J

[email protected]> To: "Dlugash, Alan" Subject: Re: talk by phone today Date: Fri, 11 Sep 2015 18:05:23 +0000 ok On Fri, Sep 11, 2015 at 8:04 PM, Dlugash, Alan < > wrote: FYI, I am In Westchester today so my contact with him will be by phone. Alan J. Dlugash Marks Paneth & Shron LLP 685 Third Aven

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EFTA00389356.pdf

EFTA00389356

2 mentions

13 4:14 PM To: Dlugash, Alan Subject: Re: Jeffrey Epstein I'm sorry, I'm not aware of a call..is Jeffrey to call you? On Jun 4, 2013, at 4:11 PM, Dlugash, Alan wrote: Have not received the call yet - are we delayed? Please note my new mailing address: Alan J. Dlugash EFTA00389356 EFTA00389357

pstein Date: June 4, 2013 4:18:54 PM EDT To: Lesley Groff < I was expecting a call 3:30ish per Richard Kahn. Please note my new mailing address: Alan J. Dlugash Marks Paneth & Shron LLP 685 Third Avenue, New York, NY, 10017 P. F. E. Original Message From: Lesley Groff [mailto: Sent: Tuesday, June 04

EFTA00389880.pdf

EFTA00389880

2 mentions

/5 at 9AM works for me - but I'm confirming that this is a change, not in addition to Tuesday. Alan > • Please note my new mailing address: > • Alan J. Dlugash > • Marks Paneth & Shron LLP > 685 Third Avenue New Y rk NY 10017 > • E. • Original Message > From: Lesley Groff [mailto: > Sent: Wednesday,

d. June 5th at 9am at Leon Black's office. Thank you and I will get back to you with a room number next week. Lesley On May 29, 2013, at 1:29 PM, Dlugash, Alan wrote: > Wednesday 6/5 at 9AM works for me - but I'm confirming that this is a change, not in addition to Tuesday. Alan > • Please note my

EFTA00384082.pdf

EFTA00384082

2 mentions

4 PM, "Dlugash, Alan" < wrote: > Monday 9/23 at 3PM works fine - let me know if Jeff wants the 19th > • Please note my new mailing address: > • Alan J. Dlugash > • Marks Paneth & Shron LLP > 685 Third Avenue, New York, NY, 10 > P. F. 212-503-6359 C. > E. • Original Message > From: Lesley Groff [mail

Will 3pm on Monday Sept. 23rd at Jeffrey's home, 9 East 71st Street between 5th and Madison, work for you? > Lesley > On Sep 8, 2013, at 6:21 PM, Dlugash, Alan wrote: » I am flexible most of the day on 9/19 and most of the following week (usually except Friday's). Let me know some times that work for

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EFTA00366397.pdf

EFTA00366397

2 mentions

Dlugash Subject: Re: Jeffrey Epstein Date: Thu, 24 Jul 2014 20:44:45 +0000 ok, thank you...I will let Jeffrey know. On Jul 24, 2014, at 4:37 PM, Dlugash, Alan < wrote: > Still waiting to see him > Alan J. Dlugash, CPA > Marks Paneth, LLP > 685 Third Avenue > New York, NY 10017 > T. > F. > E.

ul 2014 20:44:45 +0000 ok, thank you...I will let Jeffrey know. On Jul 24, 2014, at 4:37 PM, Dlugash, Alan < wrote: > Still waiting to see him > Alan J. Dlugash, CPA > Marks Paneth, LLP > 685 Third Avenue > New York, NY 10017 > T. > F. > E. > Original Message > From: > Sent: Thursday, July 24, 2014 4

EFTA00846156.pdf

EFTA00846156

2 mentions

E." <[email protected]> To: "Dlugash, Alan" Subject: Re: Joslin Date: Mon, 14 Sep 2015 21:41:54 +0000 > ok On Mon, Sep 14, 2015 at 3:28 PM, Dlugash, Alan < > wrote: Should I get back get back to Jostin this afternoon? Alan J. Dlugash Marks Paneth & Shron LLP 685 Third Avenue, New York, NY, 1

14 Sep 2015 21:41:54 +0000 > ok On Mon, Sep 14, 2015 at 3:28 PM, Dlugash, Alan < > wrote: Should I get back get back to Jostin this afternoon? Alan J. Dlugash Marks Paneth & Shron LLP 685 Third Avenue, New York, NY, 10017 P. 212-753.8777 F. 212-5034359 C. 914.629.5658 E. Marks, Paneth & Shron Any tax

EFTA00352993.pdf

EFTA00352993

2 mentions

: Rich Kahn "Guzman, Marylyn" Subject: Re: 3:15 Jeffrey's House Date: Thu, 12 Feb 2015 18:07:42 +0000 super! thanks On Feb 12, 2015, at 1:04 PM, Dlugash, Alan < > Will be there > • Alan J. Dlugash, CPA > • Marks Paneth, LLP > 685 Third Avenue > New York, NY 10017 wrote: > E. > Original Messa

: Re: 3:15 Jeffrey's House Date: Thu, 12 Feb 2015 18:07:42 +0000 super! thanks On Feb 12, 2015, at 1:04 PM, Dlugash, Alan < > Will be there > • Alan J. Dlugash, CPA > • Marks Paneth, LLP > 685 Third Avenue > New York, NY 10017 wrote: > E. > Original Message > From: Lesley Groff > Sent: Thursday, Feb

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EFTA00298510.pdf

EFTA00298510

2 mentions

Quarter, 83 St. Thomas, USVI 00802 May 28,2013 Laura LaPorgia Marks Paneth & Shron l.LP 685 Third Avenue New York. NY 10019 Alan .1. Dlugash Alan J. Dlugash, LLC 600 Third Avenue New York, NY 10017-6701 Re: Consulting Services Dear Ms. LaForgia and Mr. Dlugash: The undersigned. Southern Trust Company

York. NY 10019 Alan .1. Dlugash Alan J. Dlugash, LLC 600 Third Avenue New York, NY 10017-6701 Re: Consulting Services Dear Ms. LaForgia and Mr. Dlugash: The undersigned. Southern Trust Company. Inc.. a Virgin Islands corporation ('STC"). has engaged Marks Paneth & Shron I.I.P (to provide consulting

EFTA00387010.pdf

EFTA00387010

2 mentions

tein Date: Wed, 24 Jul 2013 20:33:04 +0000 ok, you are confirmed for llam (ish) on Tues. July 30th at Jeffrey's home. On Jul 24, 2013, at 4:18 PM, Dlugash, Alan wrote: > Should be fine - I'll be coming from another meeting in the Wall St area, so I might be a few minutes late. Alan > • Please note

e - I'll be coming from another meeting in the Wall St area, so I might be a few minutes late. Alan > • Please note my new mailing address: > • Alan J. Dlugash > • Marks Paneth S Shron LLP > 685 Third Avenue, New York, NY, 10017 > P. F. 212-503-6359 C. > E. • Original Message > From: Lesley Groff (m

EFTA00351044.pdf

EFTA00351044

2 mentions

Rich Kahn Alan Dlugash Subject: Re: meeting with jee next week Date: Fri, 20 Mar 2015 17:47:57 +0000 Great. thanks On Mar 20, 2015, at 1:47 PM, Dlugash, Alan < > See you then. > • Alan J. Dlugash, CPA > • Marks Paneth, LLP > 685 Third Avenue > N > T > F > E. > Original Message > > > >

meeting with jee next week Date: Fri, 20 Mar 2015 17:47:57 +0000 Great. thanks On Mar 20, 2015, at 1:47 PM, Dlugash, Alan < > See you then. > • Alan J. Dlugash, CPA > • Marks Paneth, LLP > 685 Third Avenue > N > T > F > E. > Original Message > > > > Cc: Dlugash, Alan > Subject: Re: meeting with

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EFTA00366076.pdf

EFTA00366076

2 mentions

> To: Alan Dlugash Subject: Re: 2:30 Meeting Today at Jeffrey's home Date: The, 29 Jul 2014 15:42:46 +0000 thanks On Jul 29, 2014, at 11:41 AM, Dlugash, Alan < wrote: > I'll be there > • Alan J. Dlugash > • Marks Paneth & Shron LLP > 685 Third Avenue, New York, NY, 10017 > • E. > • From:

Today at Jeffrey's home Date: The, 29 Jul 2014 15:42:46 +0000 thanks On Jul 29, 2014, at 11:41 AM, Dlugash, Alan < wrote: > I'll be there > • Alan J. Dlugash > • Marks Paneth & Shron LLP > 685 Third Avenue, New York, NY, 10017 > • E. > • From: > Sent: Tuesday, July 29, 2014 7:47 AM > To: Eileen Al

EFTA00384034.pdf

EFTA00384034

2 mentions

: > I am flexible most of the day on 9/19 and most of the following week (usually except Friday's). Let me know some times that work for you. > • Alan J. Dlugash > • Marks Paneth & Shron LLP > 685 Third Avenue, New York, NY, 100 > P. 646-571-2424 F. 212-503-6359 C. > E. > From: > Sent: Thursday, Septemb

EFTA00364121.pdf

EFTA00364121

2 mentions

t of town Date: Tue, 26 Aug 2014 16:02:29 +0000 Very good! thank you for letting me know.. Have a nice time Lesley On Aug 26, 2014, at 11:53 AM, Dlugash, Alan < wrote: > • Lesley, > Regarding any scheduling, I will be in Panama beginning 9/3, returning to my office on 9/9. I will be reachable by

> Regarding any scheduling, I will be in Panama beginning 9/3, returning to my office on 9/9. I will be reachable by email and phone while away. > Alan J. Dlugash, CPA > • Marks Paneth, LLP > 685 Third Avenue > E. > Original Message > From: > Sent: Saturday, August 16, 2014 8:45 AM > To: Dlugash, Alan

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EFTA00352975.pdf

EFTA00352975

2 mentions

y and I will be there at 5PM. Can you check with Jeffrey to see if there is any reason I should not tell Gerry who the ultimate position is with? > Alan J. Dlugash > • Marks Paneth S Shron LLP > 685 Third Avenue, New York, NY, 10017 > E. > • From: Lesley Groff [ > Sent: Thursday, February 12, 2015 9:36 AM

2015 16:06:26 +0000 Great on time change! thank you...and yes, I will ask him if ok to divulge ultimate employer... On Feb 12, 2015, at 11:04 AM, Dlugash, Alan < wrote: > No problem, Gerry and I will be there at 5PM. Can you check with Jeffrey to see if there is any reason I should not tell Gerry wh

EFTA00352982.pdf

EFTA00352982

2 mentions

12 Feb 2015 16:36:21 +0000 Alan, Jeffrey says it is fine for you to tell Gerry who the position is ultimately with... On Feb 12, 2015, at 11:04 AM, Dlugash, Alan < wrote: > No problem, Gerry and I will be there at 5PM. Can you check with Jeffrey to see if there is any reason I should not tell Gerry wh

EFTA00390446.pdf

EFTA00390446

2 mentions

reason, Thank you, Lesley On May 14, 2013, at 12:33 PM, Dlugash, Alan wrote: Lesley, 5:30 Works fine. Alan Please note my new mailing address: Alan J. Dlugash Marks Paneth & Shron LLP 685 Third Avenue, New York, NY, 10017 E Original Message From: Lesley Groff [mailto Sent: Tuesday, May 14, 201111. 1

lives at 9 East 71st Street between 5th and Madison. If you need to call the house for any reason, Thank you, Lesley On May 14, 2013, at 12:33 PM, Dlugash, Alan wrote: Lesley, 5:30 Works fine. Alan Please note my new mailing address: Alan J. Dlugash Marks Paneth & Shron LLP 685 Third Avenue, New

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EFTA00657704.pdf

EFTA00657704

2 mentions

Alan J. Dlugash Alan J. Dlugash, LLC 600 Third Avenue New York NY 10017-6701 Re: Consulting Services Dear Mr-rDitigash-and-Ms. LaForgia and Mr. Dlugash: The undersigned, Southern Trust Company, Inc., a Virgin Islands corporation ("STC"), has engaged you, Alan J. Dlugash and Marks Paneth & Shron LLP

lugash Man-Jr13lugeshAL-€ 6004hird-Avenue New York, NY 10017 6701 Laura LaForgia Marks Paneth & Shron LLP 685 Third Avenue New York, NY 10019 Alan J. Dlugash Alan J. Dlugash, LLC 600 Third Avenue New York NY 10017-6701 Re: Consulting Services Dear Mr-rDitigash-and-Ms. LaForgia and Mr. Dlugash: The unde