EFTA02549585.pdf

From: Noam Chomsky < Sent: Thursday, December 7, 2017 7:44 PM To: Deborah Pechet Quinan Cc: Valeria Chomsky Richard Kahn Subject: Re: FW: 2016 tax payments 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 the IRA will incur a tax itself; there=ore Nick also advises that he should calculate the balance between the IRA and non- IRA assets (i.e. the marital trust) to=pay the estimates. Please see Nick's email of 12/5/17 at 1:11 p.m. 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 </roan> 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. EFTA_R1_01704888 EFTA02549585 Many thanks, Deborah =C2* Deborah Pechet Quinan, Esq. LL.M. Shareholder Assistant - Jayne Mahoney: BIO ./span> From: Richard =ahri l 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 Richard Kahn HBRK Associates Inc. 2 EFTA_R1_01704889 EFTA02549586  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 %7=%C2%A0Boston,+MA+02109&entry=gmail&sou rce=g> I ca=ogle.com/?q=255+State+Street,+7th+Floor%C2c/cA0%7C%C21/0A0Boston,+MA+02109&a=p;entry=gmail &source=g> Boston, MA 02109 c s.=oogle.com/?q=255+State+Street,+7th+Floor%C2%A0707OY0C270A0Boston,+MA+02109&=mp;entry=gmail &source=g> 3 EFTA_R1_01704890 EFTA02549587  e-mail: <=pan style="font-size:10.5ptfont-family:"Calibri","sans-s=rif";color:#1f497d">=pq@riw.com <mailto:dp <1=> 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 Richard Kahn HBRK Associates Inc. 575 Lexingto= mail&source=g> A=enue 4th Floor mail&source=g> New York, NY 10022 On Dec 6, 2017, at 2:03 PM, Deborah Pechet Quinan wrote:=u> 4 EFTA_R1_01704891 EFTA02549588  Thank you Matthew.=u> </=> Best, Deborah<=u> </=> Deborah Pechet Quinan, Esq. LL.M.</=> Shareholder Chair, Trusts & Estates Group*=A0 255 State Street,=7th Floor %7=%C2VGA0Boston,+MA+02109&entry=gmail&sou rce=g> I < =ogle.com/?q=255+State+Street,+7th+Floor%C2%A0%7C%C2%A0Boston,+MA+02109&a=p;entry=gmail &source=g> Boston, MA 02109 cl is.=oogle.com/?q=2554-State+Street,+7th+Floor%CriA0%7C%C2%A0Boston,+MA+02109&=mp;entry=gmail &source=g> Direct: 617.570.3521 <tel:(617)%20570-3521> I Cell: <tel:(617)%20832-5726> I Fax: =17.742- 2355 <tel:(617)%20 <image002.gif> From: Matthew Mazotas [maiIto >) Sent4=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:=C24*RE: 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. EFTA_R1_01704892 EFTA02549589  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> </=> 6 EFTA_R1_01704893 EFTA02549590  Member of MSI Global Alliance: www.msiglobal.org Click =ere < =r-rc078fccfed745c9a> =C24>to upload files securely. <image003.png> < > <image004.png></=> <fliallcpas> <image005.png> < //=ww.l inkedin.com/compa ny/abrams-little-gilI-loberfeld-pc> <image006.png> < > ./u> <image007.png> < From: Deborah Pechet Quinan [mailto > Sent:Q=A0Tuesday, December 5, 2017 5:50 PM To: =/span>Nick Nichols <NickN@all-cpas.com < >> Cc: =/span>Richard Kahn »; Noam Chomsky <mailto >; Valeria Chomsky ( <mailto > ); Matthew Maz=tas < >> Subject:=C2.2016 tax payments 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 7 EFTA_R1_01704894 EFTA02549591  Deborah Pechet Quinan, Esq. I.L.M.</=> Shareholder Chair, Trusts & Estates Group.=A0 255 State Street,=7th Floor <image002.gif> NOTICE: This email with its attachments= if any, is intended solely for permitted use by authorized recipients. If=you are not an authorized recipient of this email, your retention, transmission, disclosure, or use of this email is prohibited. 1= you received this email in error, please notify the sender and delete thi= email and its attachments from your devices and systems.=/u> NOTICE: This email with its attachmen=s, if any, is intended solely for permitted use by authorized recipients. =f you are not an authorized recipient of this email, your retention, transmission, disclosure, or use of this email is prohibited. 1= you received this email in error, please notify the sender and delete thi= email and its attachments from your devices and systems.=/u> NOTICE: This email with its attachments, if any, is =ntended solely for permitted use by authorized recipients. If you are not =n authorized recipient of this email, your retention, transmission, disclo=ure, or use of this email is prohibited. If you received this email in error, please notify the sender and delete t=is email and its attachments from your devices and systems. NOTICE: This email with its attachments, if any, is intended solely for per=itted use by authorized recipients. If you are not an authorized recipient=of this email, your retention, transmission, disclosure, or use of this em=il is prohibited. If you received this email in error, please notify the sender and delete this email and it= attachments from your devices and systems. 8 EFTA_R1_01704895 EFTA02549592