Dr. Steven D. Kaplan and Jeffrey Epstein: Dental Care, a School Donation, and a Later Billing Dispute
Snapshot
Dr. Steven D. Kaplan is a New York endodontist whose relationship with Jeffrey Epstein extended beyond dental appointments. Released records document treatment, payment disputes, charitable requests, proposed tuition benefits, personal invitations, family contacts and referrals involving Epstein’s staff and associates.
Two particularly important records expand that history. A January 2013 SMS signed “Kaplan” refers to a New York endodontics clinic “in your name for young girls.” Separately, an FBI interview records a witness’s account of a bill from “DR KAPLAN” and Epstein’s assurance that she should not worry about paying it.
These records belong within the broader Jeffrey Epstein dental network. They establish professional, financial and personal connections. They do not, by themselves, establish that Kaplan participated in sexual abuse, operated a clinic for Epstein or committed blackmail.
| Item | Documented information |
|---|---|
| Name | Steven D. Kaplan, DMD |
| Profession | Endodontist specializing in root canal treatment |
| Historical practice location | 119 West 57th Street, Suite 700, New York |
| More recent provider listing | 119 West 57th Street, Suite 915, New York |
| Direct Epstein connection | Dental treatment, appointment arrangements, bills and correspondence |
| Charitable connection | Solicitation of a donation to Yeshiva Tifereth Moshe and related MATCH paperwork |
| Personal financial interest | Correspondence describes a proposed $12,000 benefit toward Kaplan’s children’s tuition |
| Important SMS evidence | EFTA01620164 and EFTA01620165 |
| Important witness evidence | EFTA01245461, particularly pages stamped EFTA01245465 and EFTA01245469 |
| Separate civil case | Roberts v. Steven D. Kaplan DMD et al., New York County index 652909/2022 |
Professional Background and Identity
Kaplan’s professional profile identifies a Doctor of Dental Medicine degree from the University of Pennsylvania and a certificate in endodontics from Nassau County Medical Center. It associates him with Compassionate Endodontists New York/NYC and lists NPI 1386861292.
EFTA00420454 contains an email from Lesley Groff to a contact identified as “Dentist Kaplan Dr. Steven.” EFTA00419651 supplies the West 57th Street address for an Epstein appointment. Practice correspondence and invoices also identify Steven D. Kaplan, DMD.
This identification matters because records involving other people named Steven Kaplan, physicians with different middle initials, or Judge Lewis Kaplan cannot be assigned to this dentist merely because the surname matches.
Epstein’s Dental Treatment and Early Contact
EFTA01832376 records Epstein requesting Kaplan’s cellphone number on January 1, 2011. By July 2011, the correspondence explicitly concerns Epstein’s root canal and payment.
EFTA02185079 contains a July 27, 2011 exchange asking whether the accounting office had received an invoice for Jeffrey’s root canal and whether he had approved it. EFTA01862513 preserves a July 24 instruction to obtain a proper bill because Kaplan said the previous one remained unpaid.
EFTA02542098 records Kaplan asking Epstein to come in so he could check the tooth’s healing and discuss the bill. He offered to see Epstein without making him wait. Later messages urged follow up and warned that the tooth could fail even without pain.
EFTA00420454 and EFTA00419651 document arrangements for a February 16, 2012 appointment at 12:30 p.m. These establish scheduling; an appointment entry alone is not proof that the visit occurred.
EFTA02559719 adds a significant payment complaint. On August 31, 2012, Groff relayed Kaplan’s statement that almost two years had passed since Epstein’s root canal without payment. Kaplan offered the name of a yeshiva Epstein could pay instead. The approximate treatment date is Kaplan’s reported recollection, not an independently established procedure date.
The FBI Witness Account of a Kaplan Bill
EFTA01245461 is a nine page FBI interview report concerning an interview conducted on November 4, 2020. Its entry date is January 13, 2021. The witness’s identity is redacted.
On the page stamped EFTA01245465, the witness describes sexual abuse by Epstein and says he sent her to his dentist and medical providers when she needed care.
On the final page, stamped EFTA01245469, she describes a later call about a bill from Epstein’s dentist, “DR KAPLAN.” She recalled being approximately 23 or 24 when she contacted Lesley and Epstein returned her call. She estimated the bill at about $5,000. According to the report, Epstein told her not to worry about it.
This is a witness account recorded by the FBI, not a judicial finding. The passage does not accuse Kaplan of sexual misconduct. It does place a Kaplan dental bill within a survivor’s account of continued financial contact with Epstein. The report does not establish whether the bill was ultimately paid.
Dental Referrals, Payment Approval and Disputes
EFTA01859753 records a July 2011 dispute over another patient’s treatment. Staff said she had seen Thomas Magnani before receiving several root canals from Kaplan, but maintained that Epstein’s office had not sent her and that she was responsible for her bills.
EFTA02542097 reports that Kaplan knew the patient could not pay and asked whether he should cancel an appointment for a different tooth if Epstein would not cover it. EFTA01860542 records Epstein’s response: “cancel.”
These messages illustrate how payment decisions could affect access to care. They do not establish what treatment ultimately occurred or identify this patient as the witness in the later FBI interview.
EFTA02168692 records a May 2012 response to a person identified as Yfke who asked for a good root canal dentist in New York. Magnani and Kaplan were recommended.
EFTA00841538 records a November 2015 request for Epstein’s approval before visiting Kaplan about an infected root canal. EFTA00841539 preserves his approval.
EFTA00834634 contains Bella Klein’s February 11, 2016 request to pay a $2,500 root canal bill. EFTA00834635 contains Epstein’s affirmative response. The American Express record beginning at EFTA00693440, page 3, records a same day $2,500 charge to Steven D. Kaplan DMD.
The Donation, Tuition Contract and Personal Benefit
EFTA00422095 shows that the donation discussion was underway by December 29, 2011. Groff told Kaplan that Epstein wanted details of his yeshiva and wished to donate $25,000.
EFTA00420991 records a January 26, 2012 interruption: Richard Kahn said Epstein had instructed him to pass and forget about the matter. The later records show that the request nevertheless continued.
EFTA02559163 records Groff’s September 5, 2012 account of another call. Kaplan reportedly said Epstein had initially discussed $50,000 before reducing the amount to $25,000. He proposed three yeshivas and asked whether the larger amount remained possible.
The same message says Kaplan suggested a donation to himself and the IRS if Epstein did not want to donate to the schools. Groff added speculation that Kaplan might owe the IRS. That parenthetical is not a tax assessment, lien, finding of fraud or proof of tax evasion.
EFTA00283632, page 2, contains a Yeshiva Tifereth Moshe tuition contract dated July 10, 2012. The page is stamped EFTA00283633 and identifies the Kaplan household. It lists $18,450 in tuition and a total obligation of $21,510 including registration and other charges. The document establishes a school bill, not its payment by Epstein.
EFTA02158852 records Epstein’s September 12 response of “25” when asked whether the contribution would be $25,000 or $50,000. EFTA02158371 contains Kahn’s September 21 statement that Epstein had approved $25,000 to a yeshiva the previous day, with an education entity identified in the payment discussion.
EFTA02158812 shows staff seeking clarity about whether this meant paying the children’s tuition bill or making a donation. EFTA02158270 records resistance to Kaplan’s request for two checks and further discussion of matching funds.
EFTA01976754 and EFTA01980674 make the proposed personal benefit explicit. Staff reported that completing the matching application could save Kaplan $12,000 on his children’s tuition the following year. The latter record also says Kaplan intended to keep calling until the paperwork was addressed.
The records therefore concern both charitable fundraising and an anticipated household benefit. They do not establish that the matching grant or tuition credit was ultimately awarded.
The MATCH Application and Epstein’s Refusal
EFTA00401255 preserves a November 2012 refusal to authorize the requested form. The correspondence resumed in January.
EFTA00398088 records Groff’s January 8, 2013 statement that Epstein had allowed her to prepare the form but wanted to review it before final approval. She asked Kahn to confirm the donor entity and amount.
EFTA00668457 records a January 10 request for permission to submit the application. Groff said she had answered no to a question about previous contributions by Epstein or his foundation to a Jewish day school. This records her proposed answer; it does not independently establish Epstein’s full giving history.
EFTA01907210 supplies the decisive January 11 response: Epstein instructed staff to say they could not submit it. The application deadline was January 15.
EFTA02521246 records Kaplan’s January 14 request for an explanation. He emphasized that the organization simply matched donations already made. That email provides contemporaneous context for the SMS messages dated the same day.
The January 2013 Messages About a Clinic for Young Girls
EFTA01620164 contains SMS messages dated January 14, 2013. One message signs off “love Kaplan.” The export redacts identifying information and labels a participant “Unknown,” so the two page extract alone does not independently establish the recipient’s identity. The matching grant dispute closely corresponds to the separately identified Epstein correspondence.
The first visible message reads:
“You’re a Nazi web sites and you’re scared of an organization for Jewish day schools”
The wording is awkward in the source itself. It cannot be silently corrected into a definite statement that the recipient visited Nazi websites.
The sender then explains that the organization matches first time donations, offers a contractual assurance about further contributions and acknowledges concern about attaching the recipient’s name.
Across consecutive message bubbles, the sender writes:
“I love you anyway but now I cannot open the New York endodontics clinic in your name for young girls love Kaplan”
The following message states:
“PS I didn’t know you were such a pussy”
A later message invokes depriving young children of a good Jewish education.
The clinic statement is material evidence and should be quoted directly. It connects the proposed naming of a dental clinic with “young girls” during an argument over donation paperwork. The page does not explain whether the statement was literal, sarcastic or a reference to an earlier discussion. It does not document the clinic’s establishment, location, licensing, patients or operation.
Family Introductions, Employment Requests and Social Contact
EFTA02381005 records a February 14, 2012 message saying Kaplan wanted to bring his wife and three children to meet Epstein during the planned dental visit.
EFTA02550396 reports that Kaplan had brought his children out of school and urged Epstein to attend even if late. EFTA02550630 records a later message saying he would send them home and examine the next day’s availability. These are arrangements and requests, not confirmation that the meeting occurred.
EFTA02550229 records Kaplan proposing to find Epstein a Jewish woman to marry and take him on a yoga retreat. It does not establish that either proposal resulted in an introduction or trip.
EFTA02557874 records a June 29, 2012 request for summer work from Kaplan’s son, then described as 17. EFTA02382762 records a renewed request in May 2014, when he was described as 19. The later message refers to a recent conversation with Epstein. Neither record establishes that employment occurred or that the son participated in wrongdoing.
EFTA01620165 contains an August 23, 2013 message signed “Love Dr Kaplan” inviting the recipient to his son’s bar mitzvah on a boat. It follows the January messages in the supplied SMS extract. It documents an invitation, not attendance.
EFTA00420438 contains Kaplan’s February 3, 2012 offer of dental help to Lesley Groff without charge. EFTA02502421 contains a May 2015 exchange with Kathryn Ruemmler about an appointment she believed was with another doctor in Kaplan’s office, following a Magnani referral.
Friction, Unreturned Calls and the 2018 Billing Dispute
EFTA02541368 records Kaplan’s July 2011 complaint that Epstein had hung up before he finished speaking. EFTA02580432 reports a January 2014 complaint about waiting a year for a return call. EFTA02588355 records renewed frustration in August 2014.
The strongest later dispute concerns a $2,800 bill for treatment in March 2013. The patient’s surname appears with different spellings across the records.
EFTA01918748 documents a June 2014 request for payment. EFTA00991566 preserves Epstein’s brief response, “give.” That word should be retained in context rather than treated as bank confirmation that the bill was paid.
EFTA02242017 contains April 2018 correspondence in which Kaplan described retreating a failed root canal after a Magnani referral. He said the $2,800 remained unpaid. The patient maintained that Epstein had sent her and undertaken to cover the charges.
EFTA02241678 records the response to a payment request:
“ignore tell him i dont know thise person”
EFTA02241956 contains the practice’s objection that Epstein had acknowledged knowing the patient and that she was one of his model friends. EFTA02241947 records another follow up on April 23.
This is a documented conflict between the patient’s account, the practice’s account and Epstein’s denial. It supports scrutiny of payment responsibility and Epstein’s contradictory communications. It does not establish that Kaplan fabricated the bill or blackmailed Epstein.
Financial Evidence and the Risk of Double Counting
EFTA02810827 contains Jorge Amador’s June 2023 financial expert report from the JPMorgan litigation. Tables list payments to Steven D. Kaplan, DMD, of $1,260 and $5,700 under indirect payments benefiting women.
The entries appear in both broader and account specific tables, including PDF pages 41, 42, 64 and 65. These repeated presentations are not four separate payments. The report’s analysis of suspicious account activity is the expert’s opinion; the payee entries are not findings that Kaplan knowingly participated in trafficking.
| Amount or entry | Record | What it establishes |
|---|---|---|
| Approximately $5,000 | EFTA01245469 | A witness’s recollection of a Kaplan bill and Epstein’s assurance |
| $21,510 | EFTA00283633 | Total obligation on the household’s school contract |
| $25,000 | EFTA02158371 | Kahn’s report of Epstein’s donation approval |
| $12,000 | EFTA01980674 | Anticipated tuition benefit described in correspondence |
| $2,800 | EFTA01918748 and EFTA02242017 | Dental bill pursued in 2014 and again in 2018 |
| $2,500 | EFTA00834635 and EFTA00693440 | Payment approval and a corresponding February 2016 card charge |
| $1,260 and $5,700 | EFTA02810827 | Payee amounts listed in the financial expert’s tables |
| Later card entries | EFTA01671962, pages stamped EFTA01680860 and EFTA01681374 | Further Kaplan merchant entries dated February 8, 2018 and July 5, 2019 |
These figures must not be combined into a supposed lifetime total. They mix invoices, estimates, proposed benefits, donation authorization and recorded transactions. The later card entries also do not identify who received treatment.
Kaplan’s Public Explanation in 2026
Andrew Lapin’s February 2026 JTA report includes an interview with Kaplan. He said the relationship developed through root canal visits and religious discussions. He said he did not know about Epstein’s 2008 conviction at the time.
Kaplan described sending religious books, proposing a rabbi introduction and asking for a school donation after Epstein offered help renovating his office. JTA reported a $25,000 contribution to Yeshiva Tifereth Moshe and said it could not independently verify Kaplan’s full account, although released correspondence supported his solicitation of the gift.
Kaplan also said that, knowing Epstein’s crimes, he would seek rabbinical guidance before accepting a comparable contribution. His statement about his earlier knowledge remains his account. The correspondence independently documents a relationship that included family introductions, personal proposals and requests for financial assistance.
The Separate Roberts Civil Case
The reproduced court filing in Roberts v. Steven D. Kaplan DMD et al. identifies New York County Supreme Court index 652909/2022. Named defendants include Kaplan, his dental practice and Cynthia Kaplan.
The accessible item is an affidavit of service, not the complaint or a decision on the merits. Trellis classifies the case as commercial contract litigation and marks it disposed. Those metadata do not establish the underlying allegations, the reason for disposition or any finding of liability.
The filing should not be characterized as a sexual misconduct case without the complaint. It also does not establish an Epstein connection. No verified criminal charge or adjudicated sexual misconduct finding against this dentist is established by the sources cited here.
The Blackmail Question
EFTA01620164 raises a question about the purpose of Kaplan’s pressure during the donation dispute. The sender discusses reluctance to attach the recipient’s name, refers to a proposed endodontics clinic “for young girls,” uses an insult and invokes children’s education. The extract does not explain whether the clinic remark was literal, sarcastic or intended to exert leverage.
EFTA01980674 documents the financial interest behind the matching application: staff reported a potential $12,000 tuition benefit and Kaplan’s intention to keep calling. EFTA02559163 records requests involving $50,000, $25,000 and an alternative involving Kaplan himself and the IRS. EFTA02559719 links an allegedly unpaid root canal to a proposed payment to a yeshiva.
Together, these records document financial pressure, persistence and an ambiguous clinic remark. They do not contain an explicit threat to disclose compromising information in exchange for payment or another benefit. The reviewed material therefore does not establish blackmail. It also cannot establish that no such conduct occurred outside these exchanges.
The unresolved question is whether surrounding communications show a threat, explain the clinic reference or connect a demand to information Kaplan possessed. The donation requests, insults and proposed naming of a clinic should remain visible in the evidence record without being converted into a proven blackmail allegation.
The records also support describing friction and avoidance. They do not support reducing the entire relationship to a claim that Epstein hated Kaplan. Treatment, payment requests, invitations and professional connections continued across several years.
Key Takeaways
- Kaplan’s relationship with Epstein included direct dental care, treatment of other people, financial requests and personal contact.
- The January 2013 reference to a clinic “for young girls” is a material document passage. The clinic’s existence and the sender’s precise meaning remain unestablished.
- An FBI witness described a Kaplan dental bill and Epstein’s assurance about it. Her statement does not accuse Kaplan of sexual abuse.
- Donation correspondence identifies an anticipated personal tuition benefit, while a separate school contract documents the household’s actual charges.
- The 2018 bill dispute preserves conflicting accounts about Epstein’s responsibility and whether he knew the patient.
- Family invitations and summer job requests demonstrate connections beyond routine dentistry, without establishing wrongdoing by family members.
- Repeated financial tables and duplicate releases must not be counted as separate transactions.
Evidence Appearances
| Evidence | Description |
|---|---|
| EFTA01832376 | Epstein requests Kaplan’s cellphone number in January 2011. |
| EFTA02185079 | Accounting discussion of Epstein’s root canal invoice. |
| EFTA01862513 | Request for a proper bill after a complaint of nonpayment. |
| EFTA02542098 | Follow up care and bill discussion. |
| EFTA00420454 and EFTA00419651 | February 2012 appointment correspondence and address. |
| EFTA01245461 | FBI interview; page 5 discusses care referrals and page 9 identifies a Kaplan bill. |
| EFTA01859753, EFTA02542097 and EFTA01860542 | Disputed payment responsibility and instruction to cancel an appointment. |
| EFTA02168692 | Root canal provider recommendation. |
| EFTA00841538 and EFTA00841539 | Request and approval for a Kaplan visit concerning an infected root canal. |
| EFTA00834634 and EFTA00834635 | February 2016 bill and payment approval. |
| EFTA00693440 | American Express transaction record, including the $2,500 charge. |
| EFTA00422095 and EFTA00420991 | Early donation request and subsequent instruction to drop the matter. |
| EFTA02559719 | Unpaid root canal complaint and proposed charitable payment. |
| EFTA02559163 | Donation amounts and the reported alternative involving Kaplan and the IRS. |
| EFTA00283632 | Tuition contract on page 2, stamped EFTA00283633. |
| EFTA02158852 and EFTA02158371 | Epstein’s amount response and Kahn’s confirmation of donation approval. |
| EFTA02158812 and EFTA02158270 | Tuition versus donation clarification, check requests and matching funds. |
| EFTA01976754 and EFTA01980674 | Proposed $12,000 tuition benefit. |
| EFTA00401255, EFTA00398088 and EFTA00668457 | Refusal, preparation and proposed submission of MATCH paperwork. |
| EFTA01907210 and EFTA02521246 | January 2013 refusal and Kaplan’s request for an explanation. |
| EFTA01620164 | January SMS messages, clinic remark and insults. |
| EFTA01620165 | August 2013 bar mitzvah invitation. |
| EFTA02381005, EFTA02550396 and EFTA02550630 | Proposed family meeting and scheduling changes. |
| EFTA02550229 | Marriage introduction and yoga retreat proposals. |
| EFTA02557874 and EFTA02382762 | Summer work requests from Kaplan’s son. |
| EFTA00420438 | Offer of dental help to Groff without charge. |
| EFTA02502421 | Ruemmler correspondence about Kaplan’s practice. |
| EFTA02541368, EFTA02580432 and EFTA02588355 | Complaints about a terminated call and unanswered contact. |
| EFTA01918748 and EFTA00991566 | June 2014 bill request and Epstein’s response. |
| EFTA02241678, EFTA02242017, EFTA02241956 and EFTA02241947 | April 2018 dispute over the unpaid bill and Epstein’s denial. |
| EFTA02810827 | Expert financial report listing Kaplan payee amounts. |
| EFTA01671962 | Large card record compilation with Kaplan entries on PDF pages 7761, 8899 and 9413. |
Questions That Remain
- Do surrounding communications contain a threat to disclose information, or clarify whether the clinic remark was intended as leverage?
- What surrounding messages and extraction metadata establish both participants in the January and August 2013 SMS exchange?
- Was the proposed clinic a real project, a joke or a reference to an earlier discussion?
- Was the MATCH application ultimately submitted, and did the school or Kaplan household receive matching funds or a tuition credit?
- Which bank, school and accounting records reconcile the donation, tuition request and unpaid dental charges?
- What did Kaplan know about Epstein’s conviction and conduct at each stage of the relationship?
- Was the bill described in the FBI interview paid, and can it be matched to an invoice without exposing the witness’s identity?
- Why did Epstein deny knowing the patient involved in the 2018 dispute after the earlier payment correspondence?
- Did the proposed family meetings, bar mitzvah attendance or summer employment occur?
- What do the complaint and disposition documents establish in the Roberts civil case?
Sources
- Epstein Data document archive, with individual records linked in the evidence table.
- United States Department of Justice Epstein Library, the government release repository.
- EFTA01620164 and EFTA01620165, SMS pages also examined in the supplied KaplanPissed2013.pdf extract.
- EFTA01245461, November 4, 2020 FBI interview, entered January 13, 2021.
- EFTA02810827, Jorge Amador financial expert report.
- Jewish Telegraphic Agency, Checks, charities and conversion classes: What the Epstein files show about Jeffrey Epstein’s Jewish world, Andrew Lapin, February 26, 2026.
- Zocdoc, Dr. Steven Kaplan, DMD, professional background and practice listing.
- Trellis, Roberts v. Steven D. Kaplan DMD et al., reproduced affidavit of service and case metadata.
- EpsteinWiki, Jeffrey Epstein’s Dental Network, related network coverage.