EFTA00175998.pdf

t i 1 EFTA00175998  LAW OFFICES OF GERALD B. LEFCOURT, P.C. A PROFESSIONAL CORPORATION 148 EAST TEP, STREET NEW YORK, NEW YORK 10021 GERALD B. LEFCOURT TELEPHONE [email protected] FACSIMILE SHERYL E. REICH reichelekowtlaw.COrn RENATO C. STABILE statklenlekOwIlaw.COm FAITH A. FRIEDMAN licieknanalekOwtlawcOm June 12, 2007 BY FEDERAL EXPRESS A. Marie Villafaila, Esq. Assistant United States Attorney Office of the United States Attorney Southern District of Florida 500 South Australian Avenue, Suite 400 West Palm Beach, Florida 33401 Subpoenas dated May 31, 2007, to J. Epstein Virgin Islands Foundation, Inc., J. Epstein & Co., Inc.; Epstein Interests; and Financial Trust Company, Inc. Dear Ms. Villafana: I write to respond to the subpoenas served on the above entities all dated May 31, 2007. Each of the subpoenas has a substantively identical Attachment to Subpoena describing the documents requested. Be advised that J. Epstein & Co., Inc., executed a certificate of dissolution in December 2000 and therefore could not have any documents responsive to the subpoena. Please be further advised that no entity has any documents responsive to Request Nos. 1, 3, 4 and 5. We are still in the process of ascertaining whether documents responsive to Request No. 2 exist, and will provide them to you, assuming they do exist, as soon as we are able to do so. Finally, we have enclosed for your review all documents we believe to be responsive to Request No. 6, including a schedule of the corporate directors, board members and shareholders of each entity, to the extent the question is applicable to each entity. The documents provided bear the following production numbers, which we note were placed on said documents for control purposes only and do not appear on the documents in the normal course: Schedule of Corporate Directors, Board Members, Shareholders J. Epstein Virgin Islands Foundation, Inc. JEVIF 0001 EFTA00175999  LAW OFFICES Or GEEtALD B. LEE/COURT, P.C. A. Marie Villafafia, Esq. Assistant United States Attorney Office of the United States Attorney Southern District of Florida June 12, 2007 Page 2 IRS Form 1096 J. Epstein Virgin Islands Foundation, Inc. 2004 JEVIF 0002 IRS Form 1099 J. Epstein Virgin Islands Foundation, Inc. 2004 JEVIF 0003 IRS Form 1096 J. Epstein Virgin Islands Foundation, Inc. 2003 JEVIF 0004 IRS Form 1099 J. Epstein Virgin Islands Foundation, Inc. 2003 JEVIF 0005 Schedule of Corporate Directors, Board Members, Shareholders Epstein Interests EI 0001 IRS Forms W2 Epstein Interests 2006 El 0002-0003 IRS Form W2 Epstein Interests 2005 EI 0004 IRS Form 1096 Epstein Interests 2005 EI 0005 IRS Form 1099 Epstein Interests 2005 EI 0006 Schedule of Corporate Directors, Board Members, Shareholders Financial Trust Co., Inc. FTC 0001 IRS Form W3 Financial Trust Co., Inc. 2006 FTC 0002 IRS Forms W2 Financial Trust Co., Inc. 2006 FTC 0003-0008 IRS Form W3 Financial Trust Co., Inc. 2005 FTC 0009 IRS Forms W2 Financial Trust Co., Inc. 2005 FTC 0010-0015 IRS Form W3 Financial Trust Co., Inc. 2004 FTC 0016 IRS Forms W2 Financial Trust Co., Inc. 2004 FTC 0017-0022 IRS Form W3 Financial Trust Co., Inc. 2003 FTC 0023 IRS Forms W2 Financial Trust Co., Inc. 2003 FTC 0024-0030 IRS Form 1096 Financial Trust Co., Inc. 2006 FTC 0031 IRS Forms 1099 Financial Trust Co., Inc. 2006 FTC 0032-0033 IRS Form 1096 Financial Trust Co., Inc. 2005 FTC 0034 IRS Forms 1099 Financial Trust Co., Inc. 2005 FTC 0035-0036 IRS Form 1096 Financial Trust Co., Inc. 2004 FTC 0037 IRS Forms 1099 Financial Trust Co., Inc. 2004 FTC 0038-0041 IRS Form 1096 Financial Trust Co., Inc. 2003 FTC 0042 IRS Forms 1099 Financial Trust Co., Inc. 2003 FTC 0043-0045 EFTA00176000  LAW OVYICCS or GERALD B. LEarcormer, P.G. A. Marie Villafaila, Esq. Assistant United States Attorney Office of the United States Attorney Southern District of Florida June 12, 2007 Page 3 If you have any questions, please do not hesitate to call. cc: Special Agent Nesbitt Kuyrkendall Lilly Ann Sanchez, Esq. EFTA00176001  Response to Request No. 6 to Subpoena dated May 31, 2007. to J. Epstein Virgin Islands Foundation. Inc. J. Epstein Virgin Islands Foundation, Inc. Corporate Directors/Board Members: Jeffrey Epstein, Cecile De Jongh, Darren Indyke No Shareholders JEVIFOLII EFTA00176002  0 CORRECTED Patelname, street address, city. stele, Z. dde, and telephone no. 1 Rents tarie No. 1546.0115 V:./.1ChTrr.c, Miscellaneous (.3. vittata t?r,A.g:54 S 2 Royalties 2004 Income F000Dal?rx:, tnC.) Wog Et? roan 1099•MISC rt. lila4210.4, • nEVI 00:.%02-114lt 3 Other Income 4 Waal Income lox vathheld Copy C PAVERS federal kleraleatlon RECPENT'S ldontifirsetion a Fishing boat proceeds 6 wddhat ird healb two min For Payer number number or State Copy 66-0585379 6-013 6 64.9 S RECIPIENT'S name, address, and ZIP code 7 tionernployes oompereatNn ri Streatham payments In lint 44 For Privacy Act dividends a intereSt and Paperwork I, AUL HOFFPIrsti P.C: 2c I Mt . Reduction Act 9 Payer medi Ord sites of 10 Crop UM /no, proceeds Notice, see the 15,010 a rrOT1 or axmornet 2004 General (necklets to a buyer (reeplint) for resole > 0 Instructions for Forms 1099, 1098, §498, 2nd 11N not, 13 Excess go den porocitute 14 Gross proceeds pad to and VI-2G. payments an attorney C 15 la State tax withheld 17 State/Payees suite no. 18 Stew Inconlo $ Form 1099•MISC Dopaltrnent of Ihn Treasury- Intend Revenue Service • 0 VOID 0 CORRECTED I Rents PAYER'S name, =eel address. city. sone. ZIP °ode• and telephone no. OMB No. 1645.0116 Miscellaneous 2 Royalties 2004 Income $ Form 1099-MISC 3 Other Income 4 Raul frame tax withheld S Copy C PAYERS Federal IdendkotiOn RECIPIENT'S IdOnWICalithl 6 Fishing boat proceeds 6 Meath anitethe eta opted For Payer timber number or State Copy RECIPIENTS name. address, and ZIP code 7 Noncolplere companion 0 Substitute meats h Ike ni dieends or Knot For Privacy Act and Paperwork S Reduction Act 9 Payer male &ea sates or 10 Crop Insurance proceeds Notice, see the 15,0(0 or intro of ecratimar 2004 General products to a buyer (reelable) for ogee t* 0 $ instructions for Forms 1099, 1098, 5498, Account number (optima 3 Excoss golden parachute 14 Gross pomade paid to and W-2G. PaY11111.1 en attorney $ ii 11 ts State le vAthhced 17 State/Payees ;tato ma 18 Suite Inoonm $ S Form 1099-MISC Department of the Treasery sterna'. Ramo SeMco LIEVIF003 EFTA00176003  IWO. F1VO Oo ?Int 3% 969 OW ic, Annual Summary anti Transmittal of ecnn logs US. infommtion Returns 2003 caccivrant of the 'Ream • teem* ninon &Mee i PILER.8 name ENCHANCED EDUC ATION ISLANDS FOUNDATION IN . ) (J. EPSTEIN VIRGIN number) Street address (Including room or suite 6100 RED HOOK grss 1 133 City, state, and ZIP code i s ST . THOMAS / USVI 00802-1348 J For Official Use Only , En Telephone number Nome of parson to contact (340) 775-2525 JEANNE Il i Pox number smal address • (340) 775-2528 Form1026 eaturlW number a Total number Of 4 Vodral Mara VN eithheld 6 Total mann repotted ail% thIS I Enpbyer Idertfattiorl 'Viable 1 2 Sochi forms $ `$25 r 000. op 1 ,_ 66-0585379 filed. If this is your final eturn, enter en where . . . le• 0 of form being Enter an "X" In only one boa below to indicate the type 1099441 1009-LTO 10914/40 19094a 10294 1099•CAP 1092-ON 109045 1099-ii es W.29 1099 10(62 1095-T 10094‘ 7a 51 GO 71 A2 95 Cuf 0 to 79 55 OA et O O ❑ • ' O O • O O O El • O O 1099-0 1099-R 100.0 049E 6408-EfIn 6491-m5A 100945SA 1099410 MAG-PRM 98 75 OA 72 Sr Gil SI 97 01 O O O O • O O O O • ce. Photocopies ere not acceptable. Return this entire page to the Internal Revenue Servi arc Inio, end accompanying docUmarda, end, to Ihn ban o1my lowtoladoo and belial, they 1. Under penalties of penury, I dooltro that I have examined the return Oormot, and.ComplOtO. Title isdid r 74. S:glItthlrel ► ON. #0.2 or W-2G When to fife. File Form 1096 with Fonns 1099, 1098,5498 Instructions FEB by March 1, 2004. File Form 1096 with Forms 6498, -ESA, Forms 1099, and 6498-MSA by May 31, 2004. Purpose of form. Usg,th to tran 1098. 6498, and W-2GZff tie avenue ice. Do not Where To File Ig erotically. For use Form 1098 to trunsm the magnetic media, area Form 4804,T 5),fiermation Send all Information returns filed on paper with Form 1036 to Returns Report ed Magnet ically; for electro nl QLAtS lpns, eaa following: Ki6498 and Pub. 1220, Speolfloations for Filing Forma 1098, 1 If your principal business' Use the followIrts W-20 Electronically or Magnetically. office or agency , or legal Internal Revenue on Service Center Who must file, The name, address, and TIN of the filer residence In the case of an address' this form must be the same as those you enter in the uppers Individual, Is located in Include left area of Forms 1099, 1098, 6498, or W-20. A filer (Including a payer; a recipient of mortgage interest payments on; a points) or student loan Interest; an edumtonal Instituti g real Alabama, Arizona, Florida, Georgia, broker; a barter exchange; a creditor; a person reportin Louisiana, Miss1C4IpPlitialtaxl00. . Austin, TX 7330 or Issuer of any Individu al estate transactions; a trustee MSA North Carolina, Texas, retirement arrangement, a Coverdell ESA, an Archer tions: end a (InoludIng a Medlcare+Cholce MSA); certain corpora has Arkansas, Connecticut, Delaware, who acquire s an Interest in secure d propert y or who Kentuoky, Maine, Massachusetts, lender bean abando ned. Cinoinnati, OH 4599 reason to know that the propert y has New Hampshire, New Jersey, Preaddrossod Form 1096, If you received a preaddressed Form New York, Ohio, Penney/Limn' 1096 from the IRS with Package 1099, use It to transmit paper Rhode Island, Vermont, WoStillill Forme iove,1098. 5498, and W-20 to the Internal Revenu e make Illinois, Indiana, Iowa, Kenna, Service. If any of the preprinted Information le incorrect, Michigan, Minnesota, Missouri, corrections on the form. Kansas City, MO 6491 Nebraska, North Dakota, OWahoma. the filer's If you are not using a preaddreesed form, enter South Carolina, South Dakota, name, addres s (includi ng room, suite, or other unit number), and Tennessee, Wisconsin TIN In the spaces provided en the form, Reduction Act Notice, Oat. No. 144000 Form 1096 tear For more Information and the Privacy Act and Paperworksage, and W-2O. see the 2003 General Instructions for Forms 1090, 1098, JEVIF004 EFTA00176004  ' . 0 VC `i 0 CORRECTED no. 1 Rents OMB No. 1545 011R 42/eornia Mb street oddrelit city, state. ZIP cobs, bad telephone voAhtiCSD UDWATION Miscellaneous (J. 1:103TEIV roumcATios Erltac::. a Rosales 2003 Income i slot) fan :;0011. QTRa f OS Form 1099-MISC .7AGKAS, van 00602-1348 3 Myr Income 4 Racal Income lox withheld S State Copy S 5 Fishing boot proceeds Ntellcal snd health amp:rots or Extra PAYER'S federal identilioation RECIPIENTS Ideraircotton number number File Copy 66-86'35379 66-0436649' 7 N000rnpcytrt comp0ODIAIon 8 Substerte portents In Intl of PRCIPIENT'S name, address. finclualnp apt no.). thy, elate. end ZIP code (Wands or Interval 0011.074104 V.O. $25,000.00 9 Pow retie direct soles of 10 Crop lnsumnoo premeds • 3533) or more of consumer srodircts to a boyar B02C (171:: bacblent) for rook in CHIVALOTTP, .204PiLiEt, • 00804-0970 13 Excess goidernicachuni 11 Gross proceeds Fold to Account number (optima payments on stormy $ to State tax tnehh9ld • 17 staterPnyer's Mote no. 13 State income 15 $ Department or the Treasury - Internal Revenue Benno Fcart 1099-MISC ❑ VOID •D CORRECTED rnT.Ica DIOT/111,OWV4M.LAIIIIIEN Gay. %KUM, tar woe, fatly varT131.11K tie. I Rents ohitt No. 1545:0115 . 1 ' Miscellaneous $ Royettlos 2003 Income . 1 Fano 1099-MISC $ 3 Other Income . 4 Fa ersol bane tax ettUiteld $ S State Copy PAYER'S Federal Identification RECIPIENT'S IdanantatiOn 8 Visiting boat monads 6 WILD andWMcm plitrAIS or Extra, number number File Copy $ RECIPIENT'S name, &knees. °Mud ng apt. MO), oily. Mote, end ZIP coda 7 Nonomptom conlpansallon Substitute open In feu of dM4trds a Interest $ 0 Paw troda dirfitt soles cf 10 Crop Insurance oroceods 55033 or more ci consumer DOCUCIS to a brier Ifaelrleob for resole in 0 S lit 12 Account number ktptlOnC6 13 Escape gofdcri parachute 14 Gross proceeds paid fo payment", en attorney 15 16 State tax s1thhold 17 State/Macs state no. 18 State Income $ Fc,,,,1009-rorsc Depanmont of the Tmancy • InteMN Rtnanue Service JEVINE5 EFTA00176005  Response to Request No. 6 to Subpoena dated May 31 2007. to Epstein Interests Epstein Interests No Shareholders, Board Members or Corporate Directors E1001 EFTA00176006  rb,,Empleyer,Identlfloation number (Elt0 1 Wages, lips, other canpense5on 2 Federal Income tax withheld 13-3643429 60000.00 6065.04 o'.Employers name, address, and ZIP code 3 Sodel security wages 4 Social security lax wIthhard EPSTEIN INTERESTS 60000.00 3720.00 457 MADISON AVENUE 6 Medicare wages Ind Upe 6 M00ktire tail withheld NEW YORK, NY 10022 60000.00 870.00 7 Social secudty Ups 8 Allocated rips d Employee's social security number 9 Advance E1C payment 10 Dependent care benelitt a Emp:oyes's first name and Initial Last name Sufi. 11 Honour:dined plan 12o Soo Instructions for box 12 • 13 tan. ° Ill Waterer .,12b n 14 Other n 12c . 12d . f Employee's address and ZIP code rtRIWWWgitTag-WL, 15 612ga Emp'cryer's state ID number 10 Stale vines, Ups, Mo. 17 State Income lax 15 Local new, tips, Mo. 11) Local Income tax 20 Isr.ely name i I. Wage and Tax Department of the Treasury—!ntemai Revenue SonAce Form W-2 Statement Copy D—For Employer. 2006 For Privacy Act and Paperwork Reduction Aot Notice, see back of Copy D. • Kt.. ********************************** TOTALS w***************************** For: Batch No. 2006/4/00859 1 TOTAL EMPLOYEES For: Company 66/LMB 31.20 NYDD (Box 14) 1 FORMS 60,000.00 State Wagea (Box 16) 3,063.96 State Income Tax (Box 17) E1002 EFTA00176007  , UUL/,1 ' 00/ litiD .-- I—I I OMB NO. 1645-0008 Leib UVUL . I .11 Employee Identification number (EN) 1 Wages, fps, other compensation 2 Federal Income tax vAttiheld " 13-3643429 60000.00 6065.04 / " 0 EMployees name, address, and ZIP code 3 Social security wages 4 Social seaway tax wleitaid EPSTEIN INTERESTS 60000,00 3720.00 457 MADISON AVENUE 0 Madame, wages and dps 0 Medicare tax withheld NEW YORK, NY 10022 60000.00 870.00 7 Social security ttpe 0 Allocated Ups d Employee's &eclat security number 9 Advance EC payment 10 Dependent are benefits 451-11-5768 c Employee's Fret name and Initial Last name Suff. 11 Nonquallead plans ,32a See Instructions for box 12 1 LESLEY GROFF I 120 OAK STREET 13 cri.,1. :cas. Vithe Ph NEW CANAAN, CT 06840 n n. n . 14 Other 12c I ? 1 I 31.20 NYDD 12d i I Employee's address and ZIP Code 10 Local Income tax 20 Leanly ntrAe I 10 MS Employees state ID number 10 State waged, tpa, etc. 17 State income tax 13 Local wage,, tips, est. 60000.00 3063.96 NY 1 13-3643429 RmliA ej r m AL Copy D—For Employer. MlageandTax Statement 2006 Department of the Treasury—Internal Review. Service Fe Privacy Act and Paperwork Reduction Act Notice, Gee bock of Copy D. t% . a Control meteor Vold OMB No. 1545-0)08 b Employer IdenUtIcatIon number EIN) 1 Wages, tips, other compensaton 2 Federal Incans tax wIthhekt o Employees name, address, and DP coda 3 Social security wagoe 4 Sodal security tax withheld 6 Medicare wages and tips 0 Medicare tax withheld 7 &odd security tips 0 Allocated 'pa d Employee's social security 'lumbar 9 Advance EIC payment 10 Dependent care Innards a Employee's lint name and initial last name Suff. 11 Nonqualltled pans 12a Sae Instructions for box 12 ?, I 13 g1121. W.,'"' liter p-ta n 14 Other n n i12c I ? I 12d 1 Employee's address end ZIP coda leSue Employers state ID number 10 Slate wages, lips, etc. 17 State Income tax 10 Local wages, Ilps, etc. 19 Local income fax 20 Laxity rams I. Wage and Tax Wes t `For Employer. Statement 2006 Department of the Treasury—Internal Roicnie Service For P#vacy Act and Paperwork Reduction Act Notice, see back of Copy D. E1093 EFTA00176008  , a, Centre number 0001 VOW a omeNo.iss-moeLM8 0001 66/LMB 1 Wages, ape, other compfentalee 2 Federal Income tax wahheld la Employer identification number (Elio) 6834.27 13-3643429 60000.00 3 Social security wages 4 Soda) security tax withhold G EMOWArsb&MkOMION,WdZIPON20 60000.00 • 3720.00 EPSTEIN INTERESTS s Medicare wages and tips 8 Medicare lax withheld --457 MADISON AVENUE 6000000 870.00 NEW YORK, NY 10022 7 Social security Ups 8 Allocated tips 9 Advance ESC payment 10 Dependent cam Ninths d Employee's social security number 451-11-5768 11 Nonquailled plans 12e See instructions for box 12 e Employee's Eat name end Initial Last name LESLEY GROFF 13trx, .... Other I 12b I 120 OAK STREET OM F it Pi NEW CANAAN, CT 06840 n i 12o I 14 Other' i I 28.80 NYDD 32°