Harry Beller

Harry Beller is a New York accountant who worked for Jeffrey Epstein as his in-house accountant. He held power of attorney and signatory authority over Epstein's accounts at JPMorgan Chase, executed wires for him, and made cash withdrawals that the bank flagged to the Treasury in suspicious activity reports. He was subpoenaed to the federal grand jury in Florida in 2007, directed the 2012 wire that paid the application fee for Epstein's Virgin Islands tax-incentive company, and in 2025 and 2026 was named by the minority staff of the Senate Finance Committee under Senator Ron Wyden as a person whose role merited criminal investigation. Wyden's August 2026 report stated that federal prosecutors had never questioned him. He has not been charged with any crime.¹²³

The Grand Jury Subpoena

In the federal investigation that ended with Epstein's non-prosecution agreement, the U.S. Attorney's Office for the Southern District of Florida subpoenaed Beller to the grand jury in September 2007, in the same weeks as subpoenas to Epstein's assistant Lesley Groff, the model agent Jean-Luc Brunel and Bear Stearns. The lawyer Nathan Z. Dershowitz represented Beller and a second Epstein employee on their subpoenas, and on September 12, 2007 told the prosecutor that Groff would "proceed by interview." The agreement was signed on September 24, 2007.⁴

JPMorgan Accounts and Cash

A forensic accountant retained by the Virgin Islands identified 134 JPMorgan accounts owned by Epstein or related people and entities, including accounts for Beller, Richard Kahn, Darren Indyke and Ghislaine Maxwell.²⁵ According to a November 19, 2025 memorandum by a Senate Finance Committee investigator to Wyden, based on JPMorgan records unsealed in the territory's suit against the bank, Beller "had power of attorney over Epstein's bank accounts at JPMC and withdrew massive amounts of cash at Epstein's direction," and suspicious activity reports filed by the bank "documented how Beller had signatory authority over Epstein's accounts and withdrew millions of dollars in cash on Epstein's behalf." A report JPMorgan filed with the Treasury on August 13, 2019, after Epstein's arrest, stated the bank's belief that "both Indyke and Beller controlled movement of Epstein's funds as signers of several Epstein accounts."¹

Internal bank correspondence recorded that Beller cashed 20 checks totaling about 800,000 dollars from January 2007 through 2008. In March 2012, when a risk executive raised 160,000 dollars in cash withdrawals that Epstein said paid for jet fuel, John Duffy, chief executive of JPMorgan's U.S. private bank, answered that "this is a better pattern than I thought...I did ask him to withdraw this cash from his aviation account for these payments," and, according to the memorandum, suggested following up about the withdrawals with Beller, "who we know." In 2013 compliance executives found more than 920,000 dollars in cash withdrawals from his accounts between 2009 and 2013, "all conducted in NY by POA Harry Beller."¹

The Southern Trust Application Fee

On September 21, 2012 Beller faxed JPMorgan a memorandum directing it to wire 5,000 dollars from Epstein's account through Pacific Coast Banker's Bank to Merchants Commercial Bank in St. Thomas, "for further credit to Kellerhals Ferguson LLP," the firm of Epstein's territorial lawyer Erika Kellerhals; Epstein's statement for the month records the debit with the reference "Southern Trust Company Application Fee." Two months later Epstein and Kellerhals presented Southern Trust Company to the Virgin Islands Economic Development Commission, which granted it a ten-year tax-incentive certificate from February 1, 2013. The territory later estimated that the certificate let Epstein avoid 80,576,236 dollars in taxes.⁶⁷

Congressional Inquiries

The memorandum recalled that in September 2025 Wyden had pointed out to Treasury Secretary Scott Bessent that Treasury records documented that Indyke and Beller "had signatory authority over Epstein's bank accounts and were responsible for executing hundreds of millions of dollars in suspicious transactions on Epstein's behalf." Wyden's Produce Epstein Treasury Records Act, S. 2746, introduced on September 9, 2025, would require the Treasury to produce suspicious activity reports relating to a list of people and entities that includes Beller, Kellerhals, Indyke, Kahn and Maxwell. The November 2025 staff memorandum concluded that "Epstein's accountant Harry Beller was an integral part of Epstein's financial operation and his potential links to sex trafficking crimes merits further investigation," and that "Beller and Darren Indyke's roles as financial intermediaries for Epstein, merit further investigation."¹⁸

Wyden's August 4, 2026 report, "Looking the Other Way," called for criminal investigations of Indyke, Kahn and Beller, stating that federal prosecutors had never questioned them. None of the three has been charged with a crime.³