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                                                                   EXHIBIT 10.17

THESE SECURITIES ARE SUBJECT TO RESTRICTIONS ON TRANSFER AS SET FORTH ON THE
REVERSE.

                             AMENDED AND RESTATED
                                PROMISSORY NOTE
                                   ISSUED BY
                              BOARDRUSH MEDIA LLC

                   6.32% Secured Non-Recourse Note due 2004

No. 3                                                              $2,110,618.28

     Boardrush Media LLC, a limited liability company formed under the laws of
the State of New York ("Issuer"), for value received, hereby promises to pay to
JFAX.COM, Inc., or registered assigns (the "holder"), the principal sum of
$2,110,618.28 on December 31, 2002 (the "Maturity Date"), and to pay interest
thereon from January 1, 2000, or from the most recent Interest Payment Date to
which interest has been paid or duly provided for, payable monthly on the last
Business Day of each month, commencing in January 2000, at a rate of 6.32% per
annum.  Interest shall be computed on the basis of a 360-day year of twelve 30-
day months.  The interest so payable, and punctually paid or duly provided for,
will be paid to the person in whose name this Note (or a predecessor note) is
registered at the close of business on the fifth Business Day next preceding the
Maturity Date.  Any such interest not so punctually paid or duly provided for
will forthwith cease to be payable to the Holder on such regular record date and
may either be paid to the person in whose name this Note is registered at the
close of business on a special record date for the payment of such defaulted
interest, to be fixed by the Issuer, or be paid at any time in any other lawful
manner.

     This Note is issued pursuant to a Note Agreement, dated as of March 17,
1997 (as amended by a letter agreement, dated as of June 1, 1999, and a
modification agreement, dated as of January 1, 2000, the "Note Agreement"),
between the Issuer and JFAX.COM, Inc., as the initial Investor named therein,
and is subject to the provisions thereof, including the restrictions on transfer
contained therein.  The Notes shall be issuable solely in denominations of
$100,000 and integral multiples of $1,000 in excess thereof.  Terms used herein
and not otherwise defined shall have the meanings set forth in the Note
Agreement.

     The indebtedness evidenced by this Note is, to the extent provided in the
Note Agreement, subject to the provisions stating that this Note is a non-
recourse obligation of the Issuer, with recourse solely against the Collateral,
as provided in Section 5.2 of the Note Agreement, and provisions permitting
payment of this Note by the Issuer through the provision of consulting services
to JFAX.COM, Inc., as provided in Section 5.3 of the Note Agreement, and this
Note is issued subject to the provisions of the Note Agreement with respect
thereto, including Section 5.4 of the Note Agreement.  The holder of this Note,
by accepting the same, agrees to and shall be bound by such provisions.

     Payment of this Note will be made by wire transfer to the address or
account specified by the holder or, in the absence of such specification, by
check mailed to the holder at his address appearing in the Notes register.

     Upon the occurrence of any Event of Default under the Note Agreement, this
Note (including principal, interest, and all other amounts) shall be immediately
due and payable.  This Note is subject to redemption, either (a) mandatorily, in
whole, at such time as the common stock of JFAX.COM, Inc. has become publicly
traded (as defined for purposes of the Note Agreement) and the Issuer, Mr. Jens
Muller and their Affiliates have sold at least $6 million in value of such
common stock, or (b) optionally, in whole or in part, at the option of the
Issuer, in either case at 100% of the principal amount hereof (or the portion to
be redeemed) together with accrued interest to the redemption date, as set forth
in the Note Agreement.

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     The Notes are issuable only in registered form without coupons and
transfers will be effected only on the Notes register maintained as provided in
Section 7.5 of the Note Agreement.

     The undersigned Issuer hereby waives presentment, demand, notice of
dishonor, protest and all other demands and notices in connection with the
delivery, acceptance, performance and enforcement of this Note.

IN WITNESS WHEREOF, the Issuer has caused this Note to be duly executed.

Dated: January 1, 2000

                                                 BOARDRUSH MEDIA LLC

                                                 By:   /s/  Jens Muller
                                                     -----------------------
                                                     Name:  Jens Muller
                                                     Title: Manager

THESE SECURITIES HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS
AMENDED, OR ANY STATE SECURITIES LAWS AND MAY NOT BE SOLD, OFFERED FOR SALE,
PLEDGED OR HYPOTHECATED EXCEPT IN ACCORDANCE THEREWITH.

THESE SECURITIES ARE SUBJECT TO RESTRICTIONS ON TRANSFER CONTAINED IN THE NOTE
AGREEMENT, DATED AS OF MARCH 17 1997, BETWEEN BOARDRUSH LLC, AS ISSUER, AND JFAX
COMMUNICATIONS, INC., AS THE INVESTOR NAMED THEREIN, A COPY OF WHICH IS ON FILE
AT THE PRINCIPAL EXECUTIVE OFFICES OF JFAX COMMUNICATIONS, INC., AND WHICH
RESTRICTIONS REQUIRE, AS A CONDITION TO ANY TRANSFER, APPROPRIATE DOCUMENTATION
TO EVIDENCE COMPLIANCE WITH APPLICABLE SECURITIES LAWS, INCLUDING AN OPINION OF
COUNSEL WITH RESPECT THERETO.

NO REGISTRATION OF TRANSFER OF THIS SECURITY WILL BE EFFECTED ON THE NOTES
REGISTER UNLESS AND UNTIL SUCH RESTRICTIONS ARE COMPLIED WITH.

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                                                                   EXHIBIT 10.18

                            MODIFICATION AGREEMENT

     MODIFICATION AGREEMENT, dated as of January 1, 2000 (this "Modification
Agreement"), between BOARDRUSH MEDIA, LLC, a Vermont limited liability company
having an office at 972 Putney Road, Suite 299, Brattleboro, Vermont  05301
("Boardrush"), and JFAX.COM, INC.,  a Delaware corporation having an office at
6922 Hollywood Boulevard, Suite 900, Los Angeles, California 90028 ("JFAX").

                                  WITNESSETH:

     WHEREAS, Boardush and JFAX are parties to, or payees under, the following
documents and agreements:

     Pledge Agreement, dated as of March 17, 1997 (the "Pledge Agreement"),
     among Boardrush, JFAX, and Sullivan & Cromwell, as collateral agent;

     Note Agreement, dated as of March 17, 1997 (as amended by a letter
     agreement, dated as of June 1, 1999, the "Note Agreement"), between
     Boardrush and JFAX;

     $2,250,000 Promissory Note, dated March 17, 1997 (as restated on February
     26, 1999, the "Note"), issued by Boardrush payable to JFAX;

     Consulting Agreement, dated March 17, 1997 (the "Consulting Agreement"),
     among Boardrush, JFAX, Jens Muller, and John F. Rieley; and

     Registration Rights Agreement, dated as of March 17, 1997 (the
     "Registration Rights Agreement"), among JFAX, Boardrush, Orchard/JFAX
     Investors, Jens Muller, John F. Rieley, Nehemia Zucker, and Anand
     Narasimhan; and

     WHEREAS, the parties desire to modify certain terms of the Note Agreement,
the Note, and the Consulting Agreement as more fully set forth below.

     NOW, THEREOF, for full and valuable consideration, the receipt and
sufficiency of which are hereby acknowledged, Boardrush and JFAX hereby agree as
follows:

     1.  The Extended Term (as defined in the Consulting Agreement) is hereby
reduced such that the Extended Term (and the term of the Consulting Agreement)
shall expire on December 31, 2002.

     2.  Section 5.3 of the Note Agreement is hereby deleted in its entirety and
replaced with the following:

     "5.3.  (a)  Payment Through Consulting Services.  In addition to and not
                 -----------------------------------
in limitation of Section 5.2 above, during the period beginning on March 17,
1999 and ending on December 31, 2002, the Issuer shall effect payment of the
Notes through an extension, for an additional period of approximately three and
one-half years commencing on March 17, 1999 and ending on December 31, 2002 (the
"Extended
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Term"), of the Consulting Agreement entered into between the Issuer and the
Investor simultaneously with the Closing (the "Consulting Agreement"). Such
payment of the Notes through services rendered pursuant to such Consulting
Agreement shall be deemed to include both principal and interest, with
reductions in principal to be calculated pro rata according to the time served
over a five (5)-year period (i.e., $37,500 per calendar month) commencing March
17, 1999, so that the Notes shall be deemed to have been prepaid, in part, in
the total principal amount of $1,704,435.48 during the Extended Term; provided,
however, that the parties agree that the principal reduction for the period
January 1, 2000 through December 31, 2002 (in the amount of $1,350,000) shall
not occur on a monthly basis and shall not be deemed earned until December 31,
2002 at the completion of the Extended Term, on which date such $1,350,000
amount shall be deemed earned in full. Any and all interest on the Notes
accruing during the Extended Term shall be deemed paid in arrears on the last
Business Day of each month occurring during the Extended Term. Any termination
during the Extended Term of Consulting Agreement (with the single exception of
termination thereof for Cause as defined in the Consulting Agreement), whether
as a result of death, disability or other reason, shall have the effect of
accelerating the performance of such extended Consulting Agreement to the date
of termination, and the Notes shall be deemed to have been prepaid in part in
accordance with the second sentence of this Section 5.3(a) at such time.
However, in the case of any termination during the Extended Term of the
Consulting Agreement for Cause as defined in the Consulting Agreement, the
deemed prepayment of the Notes pursuant to this Section 5.3 shall be a partial
prepayment of principal through the date of such termination only (with the
partial prepayment equaling $37,500 per calendar month, commencing March 17,
1999 and ending on the date of such termination). The parties further agree that
any cash payments made by the Company to the Issuer under the Consulting
Agreement during the Extended Term shall reduce dollar-for-dollar the deemed
principal reduction discussed in the second sentence of this Section 5.3(a).

     (b)   Payment in Common Stock.  In lieu of the Issuer making payments of
           -----------------------
principal and/or interest due on the Notes in cash, the Issuer may, in
connection with any such payment, elect to make such payment by the delivering
to the Holder a written notice of repayment with Common Stock (a "Common Stock
Repayment Notice") together with a certificate or certificates representing a
number of shares of Common Stock equal to the product of (i) the aggregate
amount of principal and/or interest which the Issuer is electing to pay in
shares of Common Stock (which amount shall be set forth in the Common Stock
Repayment Notice) multiplied by (ii) a fraction, the numerator of which is one
(1), and the denominator of which is the Fair Market Value (as hereinafter
defined) per share of the Common Stock at the time of the delivery of the
Repayment Common Stock Notice to the Holder.  As used herein, "Fair Market
Value" shall mean (x) if the Common Stock is listed on a national securities
exchange registered under the Securities Exchange Act of 1934, a price equal to
the closing sales price for the Common Stock on such exchange for the trading
day immediately preceding the time of the delivery of the Repayment Common Stock
Notice to the Holder and (y) if not so listed, and the Common Stock is quoted on
NASDAQ, a price equal to the closing sales price for the Common Stock quoted on
such system for the trading day immediately preceding the time of the delivery
of the Repayment Common Stock Notice to the Holder.

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     (c)  If at any time prior to December 31, 2002, the Issuer makes a payment
in cash or Common Stock equal to $760,618, then (i) the provisions of Article VI
hereof (regarding mandatory redemption of the Note in the event that the Issuer
or its affiliates sells at least $6 million in value of Common Stock) shall
thereafter be void and of no further force or effect and (ii) Pledge Agreement
shall be of no further force or effect and the shares of Common Stock pledged
thereunder shall be released from the lien thereof.  Thereafter, absent a
termination of the Consulting Agreement for Cause, the outstanding principal
amount of, and interest on, the Notes will be paid off through payment of fees
under the Consulting Agreement.

     3.   The parties agree that the Note is hereby amended and restated in its
entirety in the form of an Amended and Restated Promissory Note delivered by
Boardrush to JFAX concurrently with the execution of this Modification
Agreement.

     4.   Except as expressly modified herein, the Pledge Agreement, the Note
Agreement, the Consulting Agreement and the Registration Rights Agreement remain
unmodified and in full force and effect.  The parties hereto expressly ratify
and reaffirm the terms of these agreements as modified by this Modification
Agreement.

     5.  This Modification Agreement may be executed in counterparts, each of
which shall be deemed an original and all of which together shall constitute one
and the same document.

IN WITNESS WHEREOF, the parties have caused their respective authorized
representatives to sign this Modification Agreement as of the date first written
above and each of the undersigned hereby represents and warrants that (s)he is
authorized to execute this Modification Agreement on behalf of the respective
party to this Modification Agreement and that this Modification Agreement when
executed by such party shall become a valid and binding obligation enforceable
by and against such party in accordance with its terms.

                                             BOARDRUSH MEDIA, LLC

                                                  By: /s/ JENS MULLER
                                                     _________________________
                                                     Jens Muller
                                                     Manager

                                             JFAX.COM, INC.

                                                  By: /s/ Richard S. Ressler
                                                     _________________________
                                                     Richard S. Ressler
                                                     Chairman

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