From: Ada Clapp •c > Sent: Wednesday, December 18, 2013 3:51 PM To: Jeffrey Epstein Subject: Art Rental Attachments: Email re Sotheby's art rental discussions with IRS.pdf, Untitled attachment 00390.htm See =ovember 2012 email below re IRS inquiries with Sotheby's. New Yo phone: IRS Circular 230 =isclosure: Pursuant to IRS =egulations, I inform you that any tax advice contained in this =ommunication (including attachments) is not intended or written to be =sed, and cannot be used by any person or entity for the purpose of (i) =voiding tax related penalties imposed by any governmental tax =uthority, or (ii) promoting, marketing or recommending to another party =ny transaction or matter discussed herein. I advise you to consult with =n independent tax advisor on your particular tax =ircumstances. This communication, =nd any attachment, is for the intended recipient(s) only and may =ontain information that is privileged, confidential and/or proprietary =nbsp;lf you are not the intended recipient, you are hereby notified =hat further dissemination of this communication and its attachments is =rohibited. Please delete all copies of this communication and its =nbsp;attachments and notify me immediately that you have received them =n =rror. </=iv> 1 EFTA_R1_01972621 EFTA02677602