RON WAVY OREGON. (MAIRMAN DEW STARENDLY.NIONGAPI MIKE CRAP°. IDAHO MARIA CANTWELL WASHINGTON MUCK GRASSIER. IOWA ROBERT MENTNITRZ RIEW ARMY ANN comenE TEXAS DE IMAMIN L. CAR IN. MPAYLANO SHERK0 MOWN ONO MICNAEL F. RELINE T. COLORADO POSER! P CASEY. Ai PE ANSYLVANTA MARK WARNER %TRONA SHFLOON WHITOCUSE. RHODE ISLAND MAGGIE HASSAN. NEW HAMPSEIRE WIEST( COOTIE MASTO. NEVADA ELIZABETH WARREN MASSAORKE YTS JOHN IDIU.C. SOUTH DAKOTA DM SCOTT. SOUTH CAROLINA pµ CASSIDY. LOUISIANA JAWS LANKFORD. OKLAHOMA SIEVE PONES. MONTANA TODD YOUNG INOIANA JOHN PARRASSO WYOMING RON JOHNSONAMSGONSIN TOM flint NORTH CAROLINA MARSHA SIACKLIMIN TERM SSE t JOSHUA SENNEMAN. STAFF ORION:RI GREGG PICNAPO. REPLItuCAN STAIR Oat MA lamed *tatcs *mate July 24, 2023 Leon D. Black do Brownstein Hyatt Farber Schreck LLP 410 Seventeeth Street Suite 2200 Denver, Colorado 80202-4432 Dear Mr. Black, COMMITTEE ON FINANCE WASHINGTON, DC 20510-6200 As Chairman of the Senate Finance Committee ("the Committee"), I write regarding the Committee's investigation into your financial dealings with Jeffrey Epstein. This effort is part of an ongoing set of investigations by the Committee into the means by which ultra-high net worth persons avoid or evade paying federal taxes, including gift and estate taxes. These investigations include the avoidance of billions of dollars in income, gift and estate taxes through the use of tax shelters such as Private Placement Life Insurance; the possible circumvention of laws related to gift taxes and deductions involving the complementary use of private aircraft/superyachts by public officials; and the use of Swiss banks by wealthy taxpayers to expatriate from the United States and evade gift taxes while concealing offshore accounts from the Internal Revenue Service (IRS). As you are aware, the Committee is investigating the $158 million in payments you made to Epstein for services related to a variety of tax and estate planning m