<table><tr><th>From:</th><th>Richard Kahn &lt;</th></tr><tr><td>Sent:</td><td>Thursday, December 7, 2017 7:19 PM</td></tr><tr><td>To:</td><td>Jeffrey E.</td></tr><tr><td>Subject:</td><td>Fwd: 2016 tax payments</td></tr><tr><td>Importance:</td><td>High</td></tr></table>

Richard Kahn
HBRK Associates Inc.
575 =exington Avenue 4th Floor
New York, NY 10022
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Key information from the image:

*   **Subject:** FW: 2016 tax payments
*   **Date:** December 7, 2017 at 2:22:16 PM
*   **To:** Noam Chomsky
*   **Cc:** Valeria Chomsky, Richard Kahn

Dear Noam,

Richard has requested =hat I request from Max $150,000 for 2017 estimated federal tax =ayments. He has not provided me with a Massachusetts figure that =e 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 =etween the IRA and non-IRA assets (i.e. the marital trust) to pay the =stimates. Please see Nick's email of 12/5/17 at 1:11 p.m.

Please confirm =hat you want me to follow Richard's instruction that a $150,000 =istribution should be taken from the marital trusts to pay your 2017 =stimates, and that you do not want to follow Nick's advice that =he estimate

be taken from your IRA and the marital trust in some =roportion that Nick needs to calculate to avoid =enalties and minimize income taxes. If you do want to follow =ick's advice I will follow-up with him.

Richard has requested =hat Max distribute an amount to you from the trusts of the amounts paid =or your 2016 income taxes from your IRA and for the penalties your =ncurred for tax year 2016. According to the information I have =eceived from Matthew Mazotas this amount is $109,271. Please =onfirm that you want me to request this distribution from the trust =rom Max.

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

I appreciate your =arliest convenient response and am available to speak by phone if that =ould be easier.

Many thanks,

Deborah

Deborah Pechet Quinan, Esq. =L.M. Shareholder Chair, Trusts =amp; Estates Group 255 State Street, =th Floor I Boston, MA 02109

Assistant - Jayne <u>Mahoney:</u>

www.riw.com I BIO

From: Richard Kahn (mailto Sent: Thursday, December 07, 2017 =2:16 PM To: Deborah Pechet Quinan Subject: Re: 2016 tax payments

deborah,

i have asked for 2017 estimates you asked =or 2016 please do so immediatly thank you

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

On Dec 7, 2017, at =1:54 AM,

<mailto: > > wrote:

Richard,

Please review the emails from Nick and me =ver 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 =n order clear this up. I can proceed to email Max when I have the =uidance I need 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 Quinan, Esq. =L.M. Shareholder Chair, Trusts & =states Group 255 State Street, <u>7th =loor I Boston, MA 02109</u>

*   Assistant: Jayne Mahoney
*   BIO

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From: Richard Kahn imailto

Sent: Thursday, December 07, 2017 =0:38 AM To: Deborah Pechet Quinan Subject: Re: 2016 tax =ayments

what is the estimate for 2017? you should demand both years as i said yesterday, 150k will be used as a credit if =oo much... every day goes by and so far no results =t all...

Richard Kahn
HBRK =ssociates Inc.
575 Lexington Avenue 4th =loor
New York, <u>NY</u> 10022

wrote:

Key information from the image:

*   Email from Deborah Pechet Quinan.
*   Date: December 6, 2017
*   Deborah Pechet Quinan is a Shareholder and Chair, Trusts & =states Group at 255 State Street, Boston, MA 02109.
*   Assistant: Jayne Mahoney
*   The email was sent by Matthew Mazotas on Wednesday, December 6, 2017 at 9:18 AM.
*   Recipients: Deborah Pechet Quinan, Nick =ichols
*   CC: Richard Kahn, Noam Chomsky
*   Subject: RE: 2016 tax payments

Valeria Chomsky

Subject: RE: 2016 tax =ayments

Hi=Deborah,

Below is the 2016 information you =equested.

## Federal:

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

## Massachusetts:

Q2 Estimate- $6,000- Amount was distributed from =RA on 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 =ithdrawn from BoA around 4/18/17.

## Massachusetts: (cont.)

2015 Overpayment Applied to 2016 Tax- =42,411 2016 Underpayment of =stimated Tax Penalty- $67 (reduced the 2016 carryforward)

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

Regards,

Matthew Mazotas

Supervisor

Abrams =ittle-Gill Loberfeld PC, CPAs & Business Advisors, located at 1330 Boylston Street Suite 510, Chestnut Hill, MA 02467.


Member of MSI Global Alliance: www.msiglobal.org

Click here to upload files =ecurely.

Email information:

*   **From:** Deborah Pechet Quinan
*   **Sent:** Tuesday, December 5, 2017, 5:50 PM
*   **To:** Nick Nichols
*   **Cc:** Richard Kahn, Noam Chomsky, Valeria Chomsky, Matthew Mazotas
*   **Subject:** 2016 tax payments
*   Links: Facebook, Goo.gl

Dear Nick,

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

Thanks,
Deborah
Deborah Pechet Quinan, Esq. =L.M.
Shareholder
Chair, Trusts & =states Group
255 State Street, 7th =loor | Boston, MA 02109
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Assistant - Jayne =ahoney: █████████

## Massachusetts: (cont.)

Office: =

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