Alan Dlugash is associated with Alan J. Dlugash LLC [1] [2] [3]. He exchanged emails with Jeffrey E. on October 20, 2017 [1] [2] [3], and July 7, 2017 [4], regarding various topics including an audit response and a company called Z Cash. Alan Dlugash also received an email from Richard Joslin on September 14, 2015 [5], and was mentioned in an email from Richard Kahn to Jeffrey E. on May 11, 2015 [6], in which Kahn requested approval to pay Dlugash's invoice for $9,605 [6]. Alan Dlugash's emails were sent from his iPhone [2] and included his company's name and an EFTA reference number [1] [2] [3].