Harry Beller exchanged emails with Jeffrey, whose email address is [email protected], on multiple occasions, including February 13, 2013 [1], April 27, 2010 [2], March 1, 2010 [3], March 8, 2010 [4], and April 25, 2012 [5]. On April 25, 2012, Harry Beller asked Jeffrey if he could sign confirmations on behalf of FTC for a JP Morgan account handled by Paul Barrett [5]. Harry Beller also sent an email to Jeffrey on July 13, 2016, to thank him for tuition assistance for his children [6]. Jeffrey responded to Harry Beller's emails, including one on April 25, 2012, where he mentioned that he believed something had been "rolled forward" [5]. Harry Beller also received emails from Drew Benenson, a C.P.A. at Tarlow & Co., on February 13, 2013, regarding a defective grantor trust [1].