From: Richard Kahn
Sent: Thursday, December 7, 2017 7:45 PM
To: jeffrey E.
Subject: Fwd: 2016 tax payments

Richard Kahn
HBRK Associates Inc.
575 =exington Avenue 4th Floor
New York, NY 10022
tel 212-971-1306
fax 212-320-0381

Begin forwarded message:

From: =/b>Noam Chomsky

Subject: =/b>Re: FW: 2016 tax =ayments

Date: =/b>December 7, 2017 at 2:43:35 PM =ST

To: =/b>Deborah Pechet Quinan <dq@riw.com>

Cc: =/b>"Valeria Chomsky

Richard Kahn

Richard's advice =eems to me sound. Please proceed as he suggests.

Noam

On Thu, =ec 7, 2017 at 12:22 PM, Deborah Pechet Quinan wrote:

Dear Noam,

Richard has requested that I request =rom Max $150,000 for 2017 estimated federal tax payments. He has =ot provided me with a Massachusetts figure that he wants me to request. Nick Nichols has advised that if the =stimates for 2017 are paid from your IRA, four figure tax penalties may =e avoided. Of course a distribution from the IRA will incur a tax =tself; therefore Nick also advises that he should calculate the balance between the IRA and non-IRA assets (i.e. the marital trust) =o pay the estimates. Please see Nick's email of 12/5/17 at 1:11 p.m.

Please confirm that you want me to =ollow Richard's instruction that a $150,000 distribution should =e taken from the marital trusts to pay your 2017 estimates, and that you do not want to follow Nick's advice that the =stimate be taken from your IRA and the marital trust in some proportion =hat Nick needs to calculate to avoid penalties and minimize income taxes. If =ou do want to follow Nick's advice I will follow-up with =im.

Richard has requested that Max =istribute an amount to you from the trusts of the amounts paid for your =016 income taxes from your IRA and for the penalties your incurred for tax year 2016. According to the information I =ave received from Matthew Mazotas this amount is $109,271. Please confirm that you want me to request this =istribution from the trust from Max.

Please note that you and Valeria are my =lients, and I cannot take direction from Richard with respect to your =ersonal income tax matters without confirming the action with you first. I am working as fast as I can within =he parameters of my duty to you which is paramount in all =afters.

I appreciate your earliest convenient response and am available to speak by phone if that would be easier.

Many thanks,

| Field | Value |
|---|---|
| Name / Credentials | Deborah Pechet Quinan, Esq., LL.M. |
| Position | Shareholder; Chair, Trusts & Estates Group |
| Address | 255 State Street, 7th Floor, Boston, MA 02109 |
| Direct phone | 617.570.3521 |
| Additional contact (redacted) | [redacted in image] |
| Assistant | Jayne Mahoney (assistant) |
| Office phone | 617.742.4200 |
| Fax | 617.742.2355 |
| Website / Link | www.riw.com \| BIO |
| Notes | Several items (likely email and/or other contacts) are blacked out in the image.

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

deborah,

i have asked for 2017 estimates =ou asked for 2016

please do so immediatly

thank you

Richard Kahn
HBRK Associates Inc.
575 Lexington Avenue 4th Floor
New York, NY 10022
tel 212-971-1306 <tel:(212)%20971.1306>
fax 212.320.0381Cel:(212)%20320-0381>

On Dec 7, 2017, at 11:54 AM, =eborah Pechet Quinan

wrote:

Richard,

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

Please respond to the email I sent you =esterday at 1:56 p.m.

Perhaps we should speak in order clear =his up. I can proceed to email Max when I have the guidance I =eed from you and then confirmation from Noam.

Please let me know a convenient time to =peak this afternoon after 2:00 p.m. and I will proceed to email Max =rom that call.

Deborah

Deborah Pechet =uinan, Esq. LL.M.
Shareholder
Chair, Trusts & Estates =roup
255 =tate Street, 7th Floor I Boston,=MA 02109
Direct: 617.570.3521 <tel:(617)%20570-3521>
Assistant - Jayne Mahoney: 617.570.3581<tel:(617)%20570-3581>
<u>Office:</u> 617.742.4200 <tel: 617 %20742-4200> I Fax: 617.742-2355 <tel:(617)%20742-2355>
e- I www.riw.com I BIO
<image .gi

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

what is the estimate for =017?

you should demand both years

as i said yesterday, 150k =ill be used as a credit if too much...

every day goes by and so far no results at all...

Richard Kahn
HBRK Associates Inc.
575 Lexington Avenue 4th Floor
New York, NY 10022
tel 212-971-1306 <tel:(212)%20971-1306>
fax 212-320-0381 <tel:(212)%20320-0381>

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

<mailto:dg@riw.com> wrote:

Thank you Matthew.

Best,

Deborah

Deborah Pechet =uinan, Esq. LL.M.

Shareholder

Chair, Trusts & Estates =roup

255 =tate Street, 7th Floor I Boston,=MA 02109

Direct: 617.570.3521 <tel:(617)%20570-3521>

## Assistant - Jayne Mahoney

Office: 617.742.4200 <tel:(617)%20742-4200> | Fax: 617.742-2355 <tel:(617)%20742-

2355>

www.riw.com | BIO
<image002.gif>

From: Matthew Mazotas [mailto:

Sent: Wednesda=, December 06, 2017 9:18 AM

To: Deborah =echet Quinan; Nick Nichols

Cc: Richard =ahn

Noam Chomsky (  ), Valeria Chomsky (  )
<mailto:valeria.chomsky@gmail.com> )

Subject: RE: =016 tax payments

Hi Deborah,

## Assistant - Jayne Mahoney (cont.)

Below is the 2016 information you requested.

Federal:
= 
Q2 Estimate- $43,000- Amount was distributed from IRA =n 6/15/16 to make payment.
= 
Q4 Estimate in Jan- $60,000- Amount was distributed =rom IRA around 1/5/17 to make
Extension Payment- $175,000- Electronically withdrawn =rom BoA around 4/18/17.
2015 Overpayment Applied to 2016 Tax- =74,059
2016 Estimated Tax Penalty- $204 (reduced the 2016 =arryforward)

payment.

Massachusetts:

Q2 Estimate- $6,000- Amount was distributed from IRA =n 6/15/16 to make payment. Q4 Estimate- $12,000- Paid in December 2016 by =aleria from Bank of America account. Extension Payment- $25,000- Electronically withdrawn =rom BoA around 4/18/17. 2015 Overpayment Applied to 2016 Tax- =42,411 2016 Underpayment of Estimated Tax Penalty- $67 =reduced the 2016 carryforward)

If you have any questions, please let me =now.

Regards,

=

Matthew Mazotas

6

## Assistant - Jayne Mahoney (cont.)

Supervisor

Abrams Little-Gill Loberfeld =C

CPAs & Business =dvisors

1330 Boylston Street Suite 510

Chestnut Hill, MA 02467

Tel.: 617-738-5200 Ext. =25 <tel:(617)%20738-5200>

Fax: 617-738-0875 <tel:(617)%20738-0875>

=

Email

Web: www.all-cpas.com

Member of MSI Global Alliance: www.msiglobal.org

Click=here to =pload files securely.

<image003.png> <https://www.facebook.com/allcpas> <image004.png>
<image005.png> <image006.png>

<https://twitter.com/llcpas>

<image007.png> <https://goo.gl/BuLtKV>

- Image type: email header (screenshot)
- Subject (from prompt): 2016 tax payments
- From: [name redacted]
- Sent: Tuesday, December 5, 2017, 5:50 PM
- To: [recipient(s) redacted]
- Cc: multiple recipients (several entries redacted)
- Notes: several recipient names are blacked out; at least one personal email address is visible but other identifying text is largely redacted.

Subject: 2016 =ax payments

## Assistant - Jayne Mahoney (cont.)

Dear Nick,

Could you or Matthew please send me all amounts and =ates of tax payments and penalties that Noam made for the 2016 tax year =or both fed and MA purposes at your very earliest convenience.

Thanks,

Deborah

Deborah Pechet =uinan, Esq. LL.M.

Shareholder

Chair, Trusts & Estates =roup

255 =tate Street, 7th Floor I Boston,=MA 02109

Direct: 617.570.3521 <tel:(617)%20570-3521> | Cell

Assistant - Jayne Mahoney ██████████████████████████
Office: 617.742.4200 <tel:(617)%20742-4200> | Fax: 617.742-2355 <tel:(617)%20742-
e-mail ██████████████████████████ | www.riw.com | BIO
<image001.jpg>

2355>

NOTICE: This email with its attachments, if any, is =ntended solely for permitted use by authorized recipients. If you are =ot an authorized recipient of this email, your retention, transmission, disclosure, or use of this email is =rohibited. If you received this email in error, please notify the =ender and delete this email and its attachments from your devices and =ystems.

NOTICE: This email with its attachments, if any, is =ntended solely for permitted use by authorized recipients. If you are =ot an authorized recipient of this email, your retention, transmission, disclosure, or use of this email is =rohibited. If you received this email in error, please notify the =ender and delete this email and its attachments from your devices and =ystems.

NOTICE: This email with its attachments, if =ny, is intended solely for permitted use by authorized recipients. If =ou are not an authorized recipient of this email, your retention, =ransmission, disclosure, or use of this email is prohibited. If you received this email in error, please notify the sender and =elete this email and its attachments from your devices and systems.

## Assistant - Jayne Mahoney (cont.)

NOTICE: This email with its attachments, if any, is intended solely for =ermitted use by authorized recipients. If you are not an authorized =ecipient of this email, your retention, transmission, disclosure, or =se of this email is prohibited. If you received this email in error, please notify the sender and delete this email and =ts attachments from your devices and systems.