EFTA00654580.pdf

From: Jon Tomlinson To: Jay Ki David Weis Cc: Anastasiya Siroochenko Subject: Re: Auditor Visit / Siroochenko Date: Wed, 23 Aug 2017 17:17:47 +0000 Attachments: Anastasiya_Slro_Forbes_Press.pdf; Anastasiya_Slro_Bio.pdf Dear David and Jay — Attached is: (1) Anastasiya's bio / CV (2) A press write up (Forbes.com) from an exhibition that Anastasia co-produced, Delirious Picasso Please forward both of these to the auditor today. Anastasiya would prefer that the two of you be the only person in touch with the agent at this point. Let me know if you need anything else. Thanks, Jon On Aug 11, 2017, at 9:46 AM, Jay Kin.] wrote: Hi Anastasiya, During the office visit, the IRS agent asked for a few additional information as follows: 1. A copy of your professional bio 2. A copy of any art fair brochure, exhibit, etc. 3. The auditor wants to interview you on the phone about the personal/business relationship with Leon Black. The phone call will be a brief one (less than 5 mins), but the auditor wants to hear from you. Can you please let me know when you're available next week? Please give me a few dates/times. Thank you. Jay Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the EFTA00654580 attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Jon Tomlinson jmailto: Sent: Monday, August 07, 2017 8:42 AM To: Jay Kim Cc: Anastasiya Siroochenko David Weiss Subject: Re: Auditor Visit / Siroochenko I suppose that would be me. I can walk her through it. I'll see you at 19th Street on Wednesday at 1:45 pm. Thanks, Jon On Aug 7, 2017, at 8:40 AM, Jay Kim wrote: OK. In addition to the apartment visit, the auditor wants to interview someone who knows your business operation very well. The 19th st place is OK. Thanks. Jay Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 Tel xt- Far Direct Fa Email PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Anastasiya Siro mak° Sent: Monday, August 07, 2017 8:35 AM To: Jay Kim Cc: Jon Tomlinson ; David Weis Subject: Re: Auditor Visit / Siroochenko Hello, There is no items from the list left on the 19th street. My computers and writing desk and lamp all got moved to a new place. But you can still see 19th street place and show her where my office was and viewing room. some art is still there. EFTA00654581 Thank you, -A On Aug 7, 2017, at 8:31 AM, Jay Kim wrote: I already told the auditor that she packed up everything and in the middle of moving. I will be there about 1:45. Thanks. Jay Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 Tel xt. Fa Direct Fax Email PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Jon Tomlinson [mailto: Sent: Monde , Au ust 07, 2017 8:29 AM To: Jay Kim Cc: Anastasiya Siroochenko .: >; David Weiss Subject: Re: Auditor Visit / Siroochenko Hello — Yes, Wednesday at 2:00 pm works. I can meet you at the East 19th Street apartment, but it's empty since all the contents were moved last week to the new apartment. Thanks, Jon On Aug 7, 2017, at 8:27 AM, Jay Kim > wrote: Wednesday 2 pm is OK with you then? If so, I will make an appointment with the auditor. East 19th St is fine, not the new apartment. Thanks. Jay EFTA00654582 Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 Te ):M Fa Direct Fax Email PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Jon Tomlinson [mailto: Sent: Mora/ To: Jay Ki Cc: Anastasiya Siroochenko 41 1>; David Weiss Subject: Re: Auditor Visit / Siroochenko Hi, Jay — Yes, I can meet Wednesday any time and on Thursday, after 3:00 pm. Would we be meeting in Anastasiya's apartment that she just moved out of (on East 19th Street) or her new apartment? Thanks, Jon On Aug 7, 2017, at 8:20 AM, Jay Kin wrote: Jon, When are you available Thursday afternoon? Are you available Wednesday afternoon? Thanks. Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 Tel xt Fa; Direct Fa>IIIIIMIng Ema PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. EFTA00654583 From: Anastasiya Siro mailto Sent: MoilOSISI To: Jay K Cc: Jon Tomlinson David Weis Subject: Re: Auditor Visit / Siroochenko Hello, Unfortunately, I am out of town. Hopefully time will work for Jon on Thursday if not I can have my friend to open you the door and you can look around. Thank you, -A On Aug 4, 2017, at 12:31 PM, Jay Kim wrote: Anastasiya, Are you available next Thursday or Friday? Thank you. lay Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 Te xiS Fa Direct Fax Email PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Jon Tomlinson [mailto: Sent: Thursda Au ust 03 2017 9:34 AM To: Jay Ki Cc: Anastasiya Siro c; David Weiss et> Subject: Re: Auditor Visit / Siroochenko In case you need me to be there, I am not available until late in the day on Thursday and I am not available at all on Friday. Sent from my iPhone On Aug 3, 2017, at 9:16 AM, Jay Kin wrote: The auditor wants to reschedule the visit. EFTA00654584 Any available date/time next week Thursday 10th or Friday 11th? Thank you. Jay Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 Tel Ex- Fax , Direct Fax Em PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Anastasiya Siro mailto Sent: Thursday. August 03.2017 8:07 AM To: Jay Kim Cc: Jon Tom inson ; David Weisel Subject: Re: Auditor Visit / Siroochenko Hello, Last available day is the 15th of August but from today I am moving so this place will be empty. I) when you enter turn right and room with the balcony door in the back has desk and office chair and my big computer. The bigger room is on the left once you enter. 2) inventory stored between apartment and the studio of artist. You will see some art hanging and some pieces on the floor packed. 3) Art Consultancy, Producing Art Exhibitions, Curating Art Shows in the galleries- sometimes I buy and hold on to it for resale purposes, and sometimes it shipped directly. All depends on the deal. thanks, -A On Aug 3, 2017, at 7:00 AM, Jay Kim wrote: If that's the case, I need to speak with the auditor if she still wants to come in today. If we need to rearrange the meeting, what is the last available date for the current apartment? I have a few questions. 1. What is the layout for current apt — ? She has a showroom in her current apt as well? 2. Does she keep any artwork (inventory) at the apartment? If not, where does she keep her inventory? 3. The brief description of her business operation — e.g. she buys artwork and ship it to the buyer directly from a vendor? EFTA00654585 Thank you. Jay lay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 F TM D x irect Fax Em PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Jon Tomlinson [mailto: Sent: Thursday, August 03, 2017 6:44 AM To: Jay IC Cc: Anastasiya Siroochenko 4: >; David Weisl Subject: Re: Auditor Visit / Siroochenko Hi, Jay — Unfortunately, I'm going to be on a client visit in the Hamptons all day long and won't be back in time.... sorry! Thanks, Jon On Aug 2, 2017, at 6:27 PM, Jay Kim wrote: Jon, Is there any way for you to be there even at 3 30? Thank you. Jay Get Outlook for Android From: Anastasiya Siro Sent: Wednesday, August 2, 2017 6:24:54 PM To: Jay Kim Cc: Jon Tomlinson; David Weiss Subject: Re: Auditor Visit / Siroochenko Good evening, EFTA00654586 I just realized tomorrow is Thursday I got everything mixed up with 31 days in the month. Unfortunately, I can't be there tomorrow, but Jay please feel free to show officer around. Most of the objects from the list you will see here in the boxes the rest is broken or discarded after so many years. For example camera was stolen which I am very sad about still. Let me know if you have any more questions, Thank you for your help, Anastasiya On Aug 2, 2017, at 1:47 PM, Jay Kim wrote: The auditor knows about that. I will be there little earlier. Thank you. Jay Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Anastasiya Siro mailto Sent: Wednesday, August 02, 2017 1:40 PM To: Jay Kim <JKimOdavidweisscpa.net> Cc: Jon Tomlinson David Weiss Subject: Re: Auditor Visit / Siroochenko Hello, Yes please come earlier anytime. I will be here all day. I have flat rate movers tomorrow so all she will see is stuff in the boxes. Hope it's satisfying for her. Regards, EFTA00654587 Anastasiya Siro On Aug 2, 2017, at 12:02 PM, Jay wrote: Jon, Since Anastasiya will be there, it's OK. I will be there too. Can I be there about 2:40-45? I will bring in the layout of the old apartment. The auditor will ask her about how she operates her business. Also again the space should be used regularly and exclusively for business. No shared space or personal belongings. Even though it is not the same office, we can show the auditor how the space is used for business in general. Thank you. Jay Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 iaja Ext F Direct Fax Ema PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Jon Tomlinson [mailto: Sent: Mon To: Jay Ki Cc: Anastasiya ; David Weiss Subject: Re: Auditor Visit / Siroochenko I may be able to make 3 pm, but not sure at this point. On Jul 31, 2017, at 9:56 AM, Jay Kiri wrote: 3 pm this Thursday is OK with the auditor. It is confirmed. I will speak with David who needs to be there. Thanks. Jay EFTA00654588 lay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 T E Direct Ea Em PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Anastasiya Siro Imailto Sent: Monday, July 31, 2017 9:50 AM To: Jay Ki Cc: Jon Torn ; David Weiss < Subject: Re: Auditor Visit / Siroochenko Yes Thursday 3pm works for me. I can be there if it helps. A Thank you! Regards, Anastasiya Siro On Jul 31, 2017, at 9:46 AM, Jay Kim wrote: Hi Jon, I just spoke with her and she is not available tomorrow. What about 1 pm on Aug 3 Thursday? If you're available to meet with the auditor, I don't think Anastasiya needs to be there. The auditor needs someone to be there who is familiar with her day-to-day operation. I can be there with you if you prefer that. Thank you. Jay EFTA00654589 Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 Te Fa Direct Fax Emai " PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Jon Tomlinson [mailto: Sent: Mon To: Jay Kim1011111110 Cc: Anastasiya Siroochenko David Weis Subject: Re: Auditor Visit / Siroochenko Hi, Jay — I assume that the auditor is still visiting tomorrow at 1:00 pm. Anastasiya is in the middle of moving so a lot of things will be out, but being packed up. Who should be there tomorrow? Anastasiya obviously. Me? Will one of you also be there? How should we handle the visit? Thanks again, Jon On Jul 28, 2017, at 11:01 AM, Jay Ki wrote: Hi, I left a voice message for the auditor. 8/1Tuesday 1 pm I will try confirm it with her on Monday. Can you please give me your address? Thank you. Jay Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 EFTA00654590 Tel Fax , Direct Fad Email PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Anastasiya Siro mailto Sent: Thursday, July 27, 2017 4:09 PM To: Jon To Cc: Jay Ki Subject: Re: Auditor Visit Siroochenko Hello, I'm moving all next week but she can come on Tuesday and check out stuff packed in boxes. Let's try to schedule Tuesday please. Thank you! Regards, Anastasiya Siro On Jul 27, 2017, at 12:01 PM, Jon Tomlinson < > wrote: Anastasiya... when works for you? Sent from my iPhone On Jul 27, 2017, at 8:58 AM, Jay Kim wrote: Jon, Can you get back to me about the date/time? Thanks. Jay Jay Kim, CPA David Weiss CPA, PLLC EFTA00654591 183 Madison Avenue, Suite 803 New York, NY 10016 aExt F—erifirrfiri Direct Fax Emai PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Jon Tomlinson [mailto: Sent: Friday, July 07, 2017 11:23 AM To: Jay Kim Subject: Re: Auditor Visit / Siroochenko Hi, Jay — She's actually on her way back today at long last so let's talk about a date that works by the end of the month. In the meantime, I'll start on #1 & #3 below. Thanks! Jon On Jun 7, 2017, at 3:52 PM, Jay Kini wrote: Jon, Did she come back? Are we in a position to set up a date for the visit? Also I need your help #1and #3 below. Thanks. Jay Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 Tat.' F Direct Fax Email PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such EFTA00654592 disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Jay Kim Sent: 05/25/2017 3:26 PM To: 'Jon Tomlinson' < Cc: David Weis Subject: RE: Auni i i i. M. I have copies of sales tax return, but I need your help on that. As for #3, I don't think I have them. She didn't write off any rent but there's a huge depreciation expense of 90,106. 6,516 computer 80,130 furniture 3,460 auto 90,106 Total Please talk to David about her office/depreciation. The auditor wants to set up an appointment ASAP. June 5 is fine with me and please let me know when you want to stop by. Thanks. Jay Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 F Direct Far Email PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Jon Tomlinson [mailto:U Sent: 05/25/2017 3:20 PM To: Jay Kim Cc: David Weiss Subject: Re: Au itor Visit 0 ay Hi, Jay— EFTA00654593 Thanks for the update. Is she gone for the day? I'm not in the city next week, but let me see if I can pull together #1 & #3. I may have everything on my computer. Otherwise, I can come in on June 5th. As for Anastasiya's office — she works out of a office in her home, but does not write off the rent, etc. I'll wait to talk to David. Jon On May 25, 2017, at 3:15 PM, Jay Kim lkim@davidweisscpa.net> wrote: She is not going to issue an IDR for that. But if you need a written IDR, I will ask her to issue one. At this point she wants to have the following: 1. Sales tax return — I found them in your folder, but it doesn't look like it ties out to sales income. Can you stop by and go over that next week? 2. Gift tax return —to be sent to her directly Sylvie Koffi Internal Revenue Service 290 Broadway 14th Fl Group 1314 New York, NY 10007 3. Invoices for Artwork Fabrication — 68,112.13 I think invoices are probably in the folder, but I can't seem to find them. 4. The auditor wants to visit Anastasiya's office. I don't think she has a separate office, right? David will speak with you about this. Thanks. Jay Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 Tel F Direct Fa Emai PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. EFTA00654594 From: Jon Tomlinson [mailto:U Sent: 05/25 2017 2:56 PM To: Jay Kim Cc: David Weiss Subject: Re: Auditor Visit Today quick question — will she ask for the gift tax return formally, as in a document request? On May 25, 2017, at 1:34 PM, Jay Kim wrote: Hi, She's not done yet for the day. Can you email me copies of sales tax return — 4 quarterly covering 2014 tax year? As for the gift, we thought that the letter would probably not be sufficient, but wanted to try that first. The auditor wants to see a copy of gift tax return filed by the donor. You can send the copy to the auditor directly. Thank you. Jay Jay Kim, CPA David Weiss CPA, PLLC 183 Madison Avenue, Suite 803 New York, NY 10016 Te Ext ■ Fax Direct Fa: Erna' PRIVILEGED AND CONFIDENTIAL This communication and any accompanying documents are confidential and privileged. They are intended for the sole use of the addressee. If you receive this transmission in error, you are advised that any disclosure, copying, distribution, or the taking of any action in reliance upon this communication is strictly prohibited. Moreover, any such disclosure shall not compromise or waive the attorney-client, accountant-client, or other privileges as to this communication or otherwise. If you have received this communication in error, please contact me at the above email address. Thank you. From: Jon Tomlinson [mailto: Sent: 05/2 • To: Jay Ki Subject: Auditor Visit Today Hi, Jay — Would you mind either emailing me or calling me after the auditor leaves today to give me an update? I'll be asked repeatedly throughout the day so that would be helpful. Thanks! EFTA00654595 Jon Jon Tomlinson Busines ime Art, LLC phone: email: EFTA00654596