Accused Jeffrey Epstein madam Ghislaine Maxwell plans to ignore a lawsuit that was served by email — insisting she has “done nothing wrong,” according to a friend who claims to be in contact with her in hiding.

The British media heiress, who has long been accused of procuring and training girls for pedophile Epstein, was served a complaint by email after a New York judge accepted the argument that she is proving too tough to physically trace.

Maxwell, 58, insists she has not received the complaint — and would not respond even if she had, close friend Laura Goldman told the Sun.

“My situation is incredibly frustrating. I’ve done nothing wrong,” Maxwell reportedly told Goldman, who insists she is in contact with the wanted woman from her hiding spot.

Maxwell insists that just because the allegations against her are repeated “over and over again doesn’t make any of it any more true” — also claiming Epstein’s death by suicide should have closed the case anyway, Goldman told the Sun.

“What does it all matter now?” Maxwell reportedly told her. “What are they hoping to accomplish from all this? Jeffrey is dead.”

Goldman claims the emailed lawsuit proves that “the American justice system is farcical.”

“Ghislaine is still just shrugging her shoulders and staying in hiding,” she told the paper.

“These pathetic attempts to bring her to heel would be funny if it wasn’t so damn frustrating for everyone concerned. She’s too smart for them to get anywhere near her.”

Maxwell has not been seen since Epstein was arrested last summer on serious sex charges. She became the alleged focus of ongoing FBI investigations after Epstein hanged himself in his Manhattan lockup last August.

The emailed lawsuit was served by attorney Joshua Schiller on behalf of Epstein accuser Annie Farmer.

“If she really did nothing wrong, she should have nothing to fear from standing up in court and saying so under oath,” Schiller, a partner at Boies Schiller Flexner, told The Post.