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The first Crimson Cowl was the disguise used by Ultron when forming his version of the Masters of Evil in hopes of conquering the heroes of the Avengers. The second Crimson Cowl was an identity that Ultron gave his brainwashed lackey, the Avenger's butler, Jarvis, as a dummy leader of later version of the Masters of Evil. In both cases, Ultron revealed the true identity of the Cowl in the course of the Masters' encounter with the Avengers before the Masters were defeated. (Character bio from Marvel Universe)