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Richard Kahn and Darren Indyke administer Epstein’s estate - court filings allege complicity in his crimes.
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But an issue with the warrant meant they could not leave with the items. And when they returned with a new one, the safe had been emptied while they were gone - according to FBI documents.
Richard Kahn, Epstein's accountant and bookkeeper since 2005, had told the mansion's staff to pack two suitcases with the contents of the safe and deliver them to his home, agents wrote.
After the FBI spoke to Kahn's then lawyer, Kahn agreed to hand over the suitcases untouched, but he did not want agents coming to his house and declined to say who had told him to remove the items.
However, a source close to the investigation into Epstein told us that he was not aware of Kahn ever being interviewed or investigated in relation to the paedophile financier's criminal investigation.
Kahn's current lawyer told BBC News that his client had fully co-operated with the FBI's requests.
Kahn, and Epstein's long-serving lawyer Darren Indyke, are the sole executors of Epstein's estate, controlling all his wealth and possessions.
Although hardly household names, the pair now hold control over compensation owed to survivors and the secrets contained in the documents still held by the Epstein estate - which, upon request, have been released to the House Oversight Committee.
As part of its investigation into Epstein's network, a congressional committee has subpoenaed - summoned - the pair to testify. Kahn is appearing on Wednesday, while Indyke is due to testify on Thursday 19 March.
We have spoken to people associated with investigations linked to disgraced Epstein, looked through papers from multiple court cases, and analysed the most recent material released in the Epstein files by the US Department of Justice - to try to uncove
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