<table><tr><th>From:</th><th>Noam Chomsky &lt;</th><th></th></tr><tr><td>Sent:</td><td>Thursday, December 7, 2017 7:44 PM</td><td></td></tr><tr><td>To:</td><td>Deborah Pechet Quinan</td><td></td></tr><tr><td>Cc:</td><td>Valeria Chomsky</td><td>); Richard Kahn (r</td></tr><tr><td>Subject:</td><td>Re: FW: 2016 tax payments</td><td></td></tr></table>

Richard's advice seems to me sound. Please proce=d as he suggests.

Noam

On Thu, Dec 7, 2017 at 12:22 PM, Deborah Peche= Quinan <████████████████████████> > wrote:

Dear Noam,<=span>

Richard has requested tha= I request from Max $150,000 for 2017 estimated federal tax payments.40=A0 He has not provided me with a Massachusetts figure that he wants me to request. Nick Nichols has advised that if the estimates =or 2017 are paid from your IRA, four figure tax penalties may be avoided.=C2* Of course a distribution from non-IRA the IRA assets will (i.e. incur the a marital tax itself; trust) there=ore to=pay Nick the estimates. also advises Please that he see should Nick's calculate email of the 12/5/17 balance at 1:11 between p.m. the IRA and

Please confirm that yo= want me to follow Richard's instruction that a $150,000 distribut=on should be taken from the marital trusts to pay your 2017 estimates, and that you do not want to follow Nick's advice that the estimate=be taken from your IRA and the marital trust in some proportion that Nick reeds to calculate to avoid penalties and minimize income taxes. If you do want t= follow Nick's advice I will follow-up with him. </a

## </=pan>

Richard has requested tha= Max distribute an amount to you from the trusts of the amounts paid for y=ur 2016 income taxes from your IRA and for the penalties your incurred for tax year 2016. According to the information I have=received from Matthew Mazotas this amount is $109,271. Please confirm that you want me to request this distribution from the tr=st from Max.

Please note that you and =aleria are my clients, and I cannot take direction from Richard with respe=t to your personal income tax matters without confirming the action with you first. I am working as fast as I can within the =arameters of my duty to you which is paramount in all matters.

I appreciate your earlies= convenient response and am available to speak by phone if that would be e=sier.

## </=pan> (cont.)

Many thanks,

Deborah

________________________________________=C2
Deborah Pechet Quinan, Esq. LL.M.
Shareholder
Assistant - Jayne Mahoney: ██████████████████████████████████████
██████████████████████████████████████████████████████████████████████████████
████████████████████████████████████████████████████████████████████████████████ | BIO
███████████████████████████████████████████████████
=/span>

From: Richard =ahri

Sent: Thursday, December 07, 2017 12:16 PM To: Deborah Pechet Quinan Subject: Re: 2016 tax payments

deborah,

i have asked for 2017 estimates you asked for 2016

please do so immediatly

thank you

| Row | Approx. length (%) | Notes |
|---:|---:|---|
| 1 | 10–15% | Short bar near top |
| 2 | ~100% | Full-width bar |
| 3 | 90–95% | Nearly full-width |
| 4 | ~100% | Full-width bar (slightly indented start) |
| 5 | 30–35% | Medium bar (left-aligned) |
| 6 | ~100% | Full-width bar |
| 7 | 40–45% | Medium bar |
| 8 | 35–40% | Short/medium bar |
| 9 | 35–40% | Short/medium bar (similar width to row 8) |

Other visible text: "Richard Kahn" and "HBRK Associates Inc." Labels, legend and exact values are redacted/blackened.

## </=pan> (cont.)

On Dec 7, 2017, at 11:54 AM, Deborah Pechet Quinan &=t > > wrote=

Richard,=/u>

<=>:

Please review the emails =rom Nick and me over the last couple of days re 2017 estimates.

<=>>

Please respond to the ema=I I sent you yesterday at 1:56 p.m.

<=>:

Perhaps we should speak i= order clear this up. I can proceed to email Max when I have the gui=ance I need from you and then confirmation from Noam.

## <=>:

Please let me know a conv=nient time to speak this afternoon after 2:00 p.m. and I will proceed to e=ail Max from that call.

<=>:

Deborah<=u>

Deborah Pechet Quinan, Esq. I.L.M.</=>
Shareholder
Chair, Trusts & Estates GroupQ=A0
255 State Street,=7th Floor

## <=>: (cont.)

<mailto:dpq

<=>:

From: Richard =ah
Sent: Thursday, December 07, 2017 10:38 AM
To: Deborah Pechet Quinan
Subject: Re: 2016 tax payments

what is the estimate for 2017?

you should demand both years

as i said yesterday, 150k will be used as a cr=dit if too much...

every day goes by and so far no results at all...4)=A0

Key entities:

*   Richard Kahn
*   HBRK Associates Inc.
*   575 Lexington Avenue 4th Floor, New York, NY 10022

Contact information is redacted.

On Dec 6, 2017, at 2:03 PM, Deborah Pechet Quinan

wrote:=u>

## <=>: (cont.)

Thank you Matthew.=u>

</=>

Best,

Deborah<=u>

</=>

Deborah Pechet Quinan, Esq. LL.M.</=>
Shareholder
Chair, Trusts & Estates Group=A0
255 State Street,=7th Floor

<██████████████████████████████████0%7=%C2%A0Boston,+MA+02109&entry=gmail&sou
rce=g> |
<████████g=ogle.com/?q=255+State+Street,+7th+Floor%C2%A0%7C%C2%A0Boston,+MA+02109&a=p;entry=gmail
&source=g> Boston, MA 02109
<██████s.=oogle.com/?q=255+State+Street,+7th+Floor%C2%A0%7C%C2%A0Boston,+MA+02109&=mp;entry=gmail
&source=g>

Direct: 617.570.3521 <tel:(617)%20570-3521> | Cell: <tel:(617)%20832-5726> | Fax: =17.742-2355 <tel:(617)%207

2355 <tel:(617)%207██████

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<image002.gif>

</=->

From: Matthew Mazotas [mailto█████████████████████████████████████████████>]
Sent:=A0Wednesday, December 06, 2017 9:18 AM
To: =/span>Deborah Pechet Quinan; Nick Nichols
Cc: =/span>Richard Kahn (█████████████████████████████████████████████> );
No=m Chomsky (██████████████████<mailto██████████████████> ); Valeria Chomsky
(██████████████████<mailto██████████████████> )
Subject:=C2RE: 2016 tax payments

Hi Deborah,

Below is the 2016 information you reque=ted.

Federal:

Q2 Estimate- $43,000- Amount was distri=uted from IRA on 6/15/16 to make payment.

## <=>: (cont.)

Q4 Estimate in Jan- $60,000- Amount was=distributed from IRA around 1/5/17 to make

payment.</=>>

Extension Payment- $175,000- Electronic=lly withdrawn from BoA around 4/18/17.

2015 Overpayment Applied to 2016 Tax- $=4,059

2016 Estimated Tax Penalty- $204 (reduc=d the 2016 carryforward)

Massachusetts:

Q2 Estimate- $6,000- Amount was distrib=ted from IRA on 6/15/16 to make payment.

Q4 Estimate- $12,000- Paid in December =016 by Valeria from Bank of America account.

Extension Payment- $25,000- Electronica=ly withdrawn from BoA around 4/18/17.

2015 Overpayment Applied to 2016 Tax- $=2,411

2016 Underpayment of Estimated Tax Pena=ty- $67 (reduced the 2016 carryforward)

If you have any questions, please let m= know.

Regards,

Matthew Mazotas

Supervisor

Abrams Little-Gill Lober=eld PC

CPAs & Business=Advisors

1330 Boylston Street Suite 510

mail&source=g>

Chestnut Hill, MA 02467

mail&source=g> </=>

## <=>: (cont.)

It is a bar chart with no labels or numbers. The categories are unlabeled.

Member of MSI Global Alliance: www.msiglobal.org

Click =ere <██████████████████████h=r-rc078fccfed745c9a> =C2to upload files securely.

The image is of an email. 

*   **From:** Deborah Pechet Quinan
*   **Sent:** Tuesday, December 5, 2017, 5:50 PM
*   **To:** Nick Nichols
*   **Cc:** Richard Kahn, Noam Chomsky, Valeria Chomsky, Matthew Maztas
*   **Subject:** 2016 tax payments
*   LinkedIn profile listed: abrams-little-gill-loberfeld-pc

Dear Nick,

Could you or Matthew please send me all=amounts and dates of tax payments and penalties that Noam made for the 201= tax year for both fed and MA purposes at your very earliest convenience.

Thanks,

Deborah

## <=>: (cont.)

Deborah Pechet Quinan, Esq. I.L.M.</=>
Shareholder
Chair, Trusts & Estates Group.=A0
255 State Street,=7th Floor

The image appears to be a signature block.
Key entities:
* Deborah Pechet Quinan, Esq. I.L.M.
* Shareholder, Chair, Trusts & Estates Group
* 255 State Street, 7th Floor

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