EFTA02595885.pdf

From: Richard Kahn < Sent: Friday, December 22, 2017 1:01 PM To: Jeffrey Epstein Subject: Fwd: Estimated Tax Payment Voucher Needed Richard Kahn HBRK Associates Inc. 5=5 Lexington Avenue, 4th Floor New Y=rk, NY 10022 Phone Fax Cell Begin forwarded mess=ge: From: Deborah Pechet=Quinan Date:=December 22, 2017 at 7:53:44 AM EST To: Max Kohlenberg C=: "Noam Chomsky Y" < <mailto Subject: Re: Estimated Tax Payment Voucher Needed =br> Thanks Max. Deborah Sent from my iPhone. Please excuse brevity an= typos. On Dec 22, 2017, at 6:17 AM, Max Kohlenberg < <mailto > wrote: Deborah —<=o:p> Thanks to you and to No=m. I will instruct Bainco to initiate the payment of the MA estimated=tax this morning. I will notify you when the payment has been sent. Max</=> EFTA_R1_01780704 EFTA02595885  A. Max Kohlenberg<=0:p> Howland Evangelista Koh=enberg Burnett, LLP One Financial Plaza 4>=804> Suite 1600 Providence, Rhode Islan= 02903 Direct: Main: Fax: <mailto www.hekblaw.com <http://www.h=kblaw.com/> This email and any atta=hments thereto are intended only for use by the addressee(s) named herein a=d may contain legally privileged and/or confidential information. If y=u are not the intended recipient of this email, you are hereby notified that any dissemination, distribution or=copying of this email, and any attachments thereto, is strictly prohibited.=nbsp; If you have received this email in error, please immediately notify m= by return email and permanently delete the original and any copy of this message or attachment. Thank=you. From: Deborah Pec=et Quinan I Sent: Thursday, December 21, 2017 5:43 PM To: Max Kohlenberg Cc: Noam Chomsky I <mailto >) Subject: RE: Estimated Tax Payment Voucher Needed</=> Max,<=p> 2 EFTA_R1_01780705 EFTA02595886  Noam has provided me wi=h assurances that you will be provided with the financial information we di=cussed. As you know, the information will be disclosed only with his author=zation. Thank you in advance for taking care of the Massachusetts estimate. I'd appreciate a q=ick note once it has been paid. Thanks, Deborah Deborah Pechet Quin=n, Esq. LL.M. =br> Shareholder Chair, Trusts & Es=ates Group 255 State Street, 7th Floor I Boston= MA 02109 Assistant - Jayne Mahoney: Office: = Fax: 617.742-2355&n=sp; e-mail: I www.riw.com</=> <http://www.riw.com/> I BIO <http://wwwsiw.comf=ttorney/deborah-pechet-quinanh <image001.gif> From: Max Kohlenb=rg imailtc <mailto > Sent: Thursday, December 21, 2017 9:48 AM To: Deborah Pechet Quinan Subject: RE: Estimated Tax Payment Voucher Needed</=> Deborah —<=0:p> Did you have the opport=nity to speak with Noam and Valeria about the matter of financial disclosur=s (after our conversation on Monday)? If you did, and if you were abl= to bring them around to the idea of making some level of disclosure along the lines we discussed, then that wou=d make it much easier for me to get comfortable with taking care of the pay=ent of MA estimated taxes. Thanks, Max</=> 3 EFTA_R1_01780706 EFTA02595887  A. Max Kohlenbergao:p> Howland Evangelista Koh=enberg Burnett, LIP One Financial Plaza 4)=804> Suite 1600 Providence, Rhode Islan= 02903 Direct: Main: Fax: <mailto www.hekblaw.com <http://www.h=kblaw.com/> This email and any atta=hments thereto are intended only for use by the addressee(s) named herein a=d may contain legally privileged and/or confidential information. If y=u are not the intended recipient of this email, you are hereby notified that any dissemination, distribution or=copying of this email, and any attachments thereto, is strictly prohibited.=nbsp; If you have received this email in error, please immediately notify m= by return email and permanently delete the original and any copy of this message or attachment. Thank=you. From: Deborah Pec=et Quinan Sent: Wednesday, December 20, 2017 5:22 PM To: Max Kohlenberg Subject: RE: Estimated Tax Payment Voucher Needed</=> Hi Max, I'm sorry my re=ollection differs from yours re the Mass estimate. I have a clear rec=llection of discussing it with you and coming away from that discussion und=r the distinct impression that if they decided to pay a Massachusetts estimate you were amenable to adding it to the curre=t federal payment. I communicated this to Noam as well. This ap=roach made sense in our discussion as it is consistent to pay a Mass and fe= estimate at the same time. I cannot speak for the lack of payments earlier this year but if you could see your w=y clear to accommodating this much 4 EFTA_R1_01780707 EFTA02595888 smaller tax payment distribution as well=under the same theory as the one applied to the federal estimate I would be=very appreciative. Best,=/p> Deborah Deborah Pechet Quin=n, Esq. LL.M. =br> Shareholder Chair, Trusts & Es=ates Group 255 State Street, 7th Floor I Boston= MA 02109 Direct: I Cell: Assistant - Jayne Mahoney: Office: = Fax: 617.742-2355&n=sp; e-mail: <mailto > I www.riw.com</=> <http://www.riw.com/> I BIO <http://www.riw.com/=ttorney/deborah-pechet-quinan/> <image001.gif> From: Max Kohlenb=rg [mailto <mailto >1 Sent: Wednesday, December 20, 2017 5:15 PM To: Deborah Pechet Quinan Subject: RE: Estimated Tax Payment Voucher Needed</=> Deborah —<=o:p> I am addressing this em=il to you alone, for circulation as you see fit. In your prior reques=s and in our conversation on Monday no mention was made of paying estimated=Massachusetts taxes — only federal tax payments were discussed. When I received the federal tax voucher from=Matt I noted that in the comments section of the voucher he recommended to N=am and Valeria that they make a MA payment, but I confirmed with Matt this m=rning that his message was addressed to them, not to me. I have at no time agreed to make an estimated pay=ent to MA and doing so would not be consistent with what I believe we agree= upon in our call on Monday (i.e. no further distributions of principal wit=out some reasonable disclosure). It is dismaying to lear= that no federal or MA estimated taxes were paid by Noam and Valeria in 2017, a= well as to hear from Matt that Noam and Valeria have not been responsive t= Matt or Nick when they've attempted to address tax planning with N=am and Valeria over the course of the year. I have confirmed with B=inco that the federal voucher and payment were mailed to the IRS today. 5 EFTA_R1_01780708 EFTA02595889  Max</=> A. Max Kohlenberg<=o:p> Howland Evangelista Koh=enberg Burnett, LLP One Financial Plaza 4>=804> Suite 1600 Providence, Rhode IsIan= 02903 Direct: Main: Fax: <mailto www.hekblaw.com <http://www.h=kblaw.com/> This email and any atta=hments thereto are intended only for use by the addressee(s) named herein a=d may contain legally privileged and/or confidential information. If y=u are not the intended recipient of this email, you are hereby notified that any dissemination, distribution or=copying of this email, and any attachments thereto, is strictly prohibited.=nbsp; If you have received this email in error, please immediately notify m= by return email and permanently delete the original and any copy of this message or attachment. Thank=you. From: Deborah Pec=et Quinan Sent: Wednesday, December 20, 2017 4:41 PM To: Max Kohlenberg Cc: Noam Chomsky <mailto > ); Matthew Mazotas; <mailto Subject: FW: Estimated Tax Payment Voucher Needed Importance: High 6 EFTA_R1_01780709 EFTA02595890  Dear Max, I attach a Massachusett= fourth quarter estimated tax voucher in the amount of $30,000 forwarded fr=m Matthew Mazotas at Nick Nichols' office. As we discussed on=Monday, please make the payment directly to the MDOR, when you make the federal estimate. As you know the Massachuset=s estimate also needs to be paid before 12/31. If you could ple=se confirm when both estimated tax payments have been made and provide copi=s to Matthew, that would be very helpful. Thanks, Deborah Deborah Pechet Quin=n, Esq. LL.M. =br> Shareholder Chair, Trusts & Es=ates Group 255 State Street, 7th Floor I Boston= MA 02109 Direct: -I Cell: Assistant - Jayne Mahoney: Office: 617.742.4200 = Fax: 617.742-2355&n=sp; e-mail: <mailto > I www.riw.com</=> <http://www.riw.com/> I BIO <http://www.riw.com/=ttorney/deborah-pechet-quinan/> <image001.gif> From: Matthew Maz=tas Imailto <=a>1 Sent: Wednesday, December 20, 2017 1:35 PM To: Noam Chomsky Cc: Deborah Pechet Quinan; Richard Kahn ( <mailto <mailto > ); Valeria Chomsky ); Nick Nichols<=r> Subject: RE: Estimated Tax Payment Voucher Needed Importance: High Chomsk=- 2017 Q4 MA Estimated Tax Voucher.pdf 177.6 KB Download Attachments 7 EFTA_R1_01780710 EFTA02595891 Matthew=Mazotas uses ShareFile to share documents securely. Learn More. <https://www.sharefile.com/?src=system- email-outlookplugin-new&a=p;utm_medium=system-email&utm_source=outlookplugin-new> =/p> Hi Noam, Attached please find the prepared Massachusetts*=99 fourth quarter estimated tax voucher. It should be paid before December 3=st according to the included instructions. Please send confirmat=on of payment and/or a copy of the check once the payment has been made. Regards, Matt Mazotas ALL CPAs Tax — Accountin= — Advisory Tel: From: Noam Chomsky (mailto <mailto > Sent: Wednesday, December 20, 2017 1:25 PM To: Matthew Mazotas < <mailto >> Cc: Deborah Pechet Quinan < es >; Richard Kahn <mailto: »; Valeria Chomsky <mailto >)< <=a»; Nick Nichols < <mailto > mailto >> Subject: Re: Estimated Tax Payment Voucher Needed Yes, please proceed as you indicate. Noam On Wed, Dec 20, 2017 at 11:04 AM, Matthew Mazotas <= <mailto > wrote: 8 EFTA_R1_01780711 EFTA02595892  Hello all, Has there been a decision made about the state estimated tax payment= Since the new tax bill has just passed, the federal deduction for st=te income tax and real estate tax payments will be limited to $10,000. An e=timated state tax payment should be made in 2017 to capture this valuable federal deduction while it is stil= available. This payment needs to be made before December 31st!<=:p> Based on rough projections, a $30,000 estimated payment to Massachus=tts would save about $10,000 in 2017 federal tax. Please let me know immediately and I can prepare a voucher to be pai=. Regards, Matt Mazotas ALL CPAs Tax — Accounting — Adv=sory Tel From: Matthew Mazotas Sent: Monday, December 18, 2017 11:40 AM To: 'Deborah Pechet Quinan' «mailto ShareFile Attachments=/span> Expires June 16, 2018<=:p> Download Attachments <https://urldefense.proofpoint.com/v2/url?u=https-3A__all-2Dcpas=sharefile.comd- 2Dsa2d1510178d4db79&d=DwMFaQ&c=euGZstcaTDIlvimE=8b7jXrwqOf- v5A_CdpgnVfiiMM&r=HHkc42tzEvqQzoVpi9CGwDMjKOpl_pRPAfsfwcoo=- Q&m=ryuli7JVwb14kg2CY16uOPUyvTSRnyu4eTb-toBqcfA&s=-Tdzk07wOZnb=8V2HiHMNYFGaqqvIdfVnPelQ9otAbg&e=> Matthew Mazotas uses S=areFile to share documents securely. Learn More.<=span> <https://urldefense.proofpoint.com/v2/url?u=https-3A_www=sharefile.com_-3Fsrc-3Dsystem-2Demail- 9 EFTA_R1_01780712 EFTA02595893 2DoutIookplugin-2C/new-26amp-3Butm-5Fm=dium-3Dsystem-2DemaiI-26amp-3Butm-5Fsource-3DoutIookpIugin- 2Dnew&d=Dw=FaQ&c=euGZstcaTDIlvimEN8b7jXrwqOf- vSA_CdpgnVfiiMM&r=HHkc42tzEvq=zoVpi9CGwDMjKOpI_pRPAfsfwcoov- Q&m=ryui.iZ.lVwb14kg2CY16uOPUyvTSRnyu4eTb=toBqcfA&s=GfwXp5z3F1Cj7wERzqa9xi2RyM1ofVWXzcZbkzNooSg&e=> Hi All, Max, attached please find the requested 2017 Q4 Federal Estimated Ta= Voucher for the Chomksy's. Please be aware that in raising cash to make this payment from the t=ust, it may create income that might be taxed to Noam due to the trust dist=ibution. A state estimated tax payment should be made in 2017 to take advanta=e of the deduction for state tax payments. This deduction will be severely l=mited if the new tax bill is enacted. Please advise on an amount that the Chomsky's would like to pay in o=der to take advantage of this deduction. We had recommended $30,000 when we=prepared their 2016 return, based on safe harbor amounts. Regards, Supervisor ALL CPAs Tax — Accounting — Adv=sory 1330 Boylston Street Suite 510 <https://urldefense.proofpoint.com/V2/url?u=https- 3A ma=s.google.com_-3Fq -301330-2BBoylston-28Street-2BSuite-2B510-250D-2BChestnut-=BHiII-2C-2BMA-2B02467- 26amp-3Bentry-3Dgmail-26amp-3Bsource-3Dg&d=DwMFa=&c=euGZstcaTDIlvimEN8b7jXrwqO1- v5A_CdpgnVfiiMM&r=HHkc42tzEvqQzo=pi9CGwDMjKOpl_pRPAfsfwcoov- Q&m=ryuLillVwb14kg2CY16uOPUyvTSRnyu4eTb-to=qcfA&s=hAl-j_SpZlz2F3Hn4CaoxkdUyqHxZuS1MvOqN_neQss&e=> Chestnut Hill, MA 02467 <https://urldefense.proofpoint.com/v2/url?u=https- 3A ma=s.google.com_-3Fq-301330-2BBoylston-2BStreet-2BSuite-2B510-250D-2BChestnut-=BHiII-2C-2BMA-2B02467- 26amp-3Bentry-3Dgmail-26amp-3Bsource-3Dg&d=DwMFa=&c=euGZstcaTDIlvimEN8b7jXrwqO1- 10 EFTA_R1_01780713 EFTA02595894 y5A_CdpgnVfiiMM&r=HHkc42tzEyqQzo=pi9CGwDMjKOpl_pRPAfsfwcoov- Q&m=ryuLiZJVwb14kg2CY16uOPUyyTSRnyu4eTb-to=qcfA&s=hAl-j_SpZlz2F3Hn4CaoxkdUyqHxZuSlMvOqN_neQss&e=> <mailto www.all-cpas.com <https://urldefense.proofpoint.com/v2/url?u=http-3A_www.=II- 2Dcpas.com_&c1=DwMFaQ&creuGZstcaTDIlvimEN8b7jXrwqOf- y5A_Cdpgn=fiiMM&r=HHkc42tzEyqQzoVpi9CGwoMjKOpl_pRPAfsfwcooy- Q&m=ryuLiZIVw=14kg2CY16uOPUyvISRnyu4eTb-toBqcfA&s=LI0klL0pRaSj-Q9mIFHQZH3iklhmbjuC=t2Q15MWKo&e=> Member of MSI Global Alliance: www.msiglobal.org<A> chttps://urldefense.proofpoint.com/y2/url?u=http- 3A www.=siglobal.org_&d=DwMFaa&c=euGZstcaTDIlyimEN8b7jXrwqOf- y5A_CdpgnV=iiMM&r=HHkc42tzEyqQzoVpi9CGwDMjKOpl_pRPAfsfwcooy- Q&m=ryuLiZJVwb=4kg2CY16uOPUyvTSRnyu4eTb- toBqcfA&s=Q230W6D9TGdmu29OwWyoprH2dXLGe4yyiE=ZDyK2fRE&e=> <image003.png> <https://urldefense.proofpoint.com/v2/url?u=https-3A_al=- 2Dcpas.sharefile.com_r-2Drc078fccfed745c9a&d=DwMFaQ&c=euGZstca=DllyimEN8b7jXrwqOf- y5A_CdpgnVfiiMM&r=HHkc42tzEvqQzoVpi9C6wDMjKOpl_pRP=fsfwcooy- Q&m=ryuLiZJVwb14kg2CY16uOPUyvTSRnyu4eTb-toBqcfA&s=liwg=VoPBQW4E-xUjKuRew_TOgoLodxKrK_Ctyly6Ine=> <image004.png=gt;<https://urldefense.proo=point.com/y2/url?u=https-3A www.linkedin.com_company_abrams- 2Dlittle-2Dg=II-2Dloberfeld-2Dpc&d=DwMFaQ&c=euGZstcaTDIlyimEN8b7jXrwqOf- y5A_=dpgnVfiiM M&r=HHkc42tzEyqQzoVpi9CGwDMjKOpl_pRPAfsfwcooy- Q&m=ryuL=LVwb14kg2CY16uOPUyvISRnyu4eTb-toBqcfA&s=uyREZ_KPRNSyyN1zuSoRjBELLtYC=FfhiwKGKial-xc&e=> <image005.png> From: Deborah Pechet Quinan Sent: Friday, December 15, 2017 11:06 AM To: Nick Nichols <mailto »; Matthew Mazotas <mailto >> Cc: Noam Chomsk <mailto »; Valeria Chomsky ( / < <mailto »; Richard Kahn <mailto ><=r> Subject: Estimated Tax Payment Voucher Needed Importance: High 11 EFTA_R1_01780714 EFTA02595895  Dear Nick and Matt, Richard Kahn has advised, and Noam has agreed, that a $150,000 feder=l estimated tax payment needs to be made asap. Max Kohlenberg has agr=ed to make this tax payment from the marital trust(s). Therefore, please prepare an estimated tax voucher r=flecting this and please send it directly to Max at your earliest convenien=e, copying myself, Noam, Valeria and Richard on your transmission. Max's email address is contact information is as follows: <mailto Please let me know if you have any questions. Thank you, Deborah Deborah Pechet Quin=n, Esq. LL.M. =br> Shareholder Chair, Trusts & Es=ates Group 255 State Street, 7th Floor <https://urldefense.proofpoint.com/v2/urPu=https- 3A map=.google.com_-3Fq-30255-2BState-2BStreet-2C-2B7th-2BFloor-25C2-25A0-257C-25C=-25A0Boston-2C-2BMA- 2802109-26amp-3Bentry-3Dgmail-26amp-3Bsource-3Dg&d==wMFaQ&c=euGZstcaTDIlvimEN8b7jXrwq0f- v5A_CdpgnVfiiMM&r=HHkc42tzE=qQzoVpi9C6wDMjKOpl_pRPAfsfwcoov- Q&m=ryuLiZ1Vwb14kg2CY16u0PUyvTSRnyu4e=b-toBqcfA&s=eKAVUG2zYSMJQChQhxvo2_dr042re8tGfzjYDhUELO&e=> <https://urldefense.proofpoint.com/v2/url?u=htt=s-3A_maps.google.com_-3Fq-3D255-28State-2BStreet-2C-287th- 28Floor-25C2-25A=-257C-25C2-25A0Boston-2C-2BMA-2802109-26amp-3Bentry-30gmail-26amp-3Bsource- =Dg&d=DwMFaQ&c=euGZstcaTDIlvimEN8b7jXrwq0f- v5A_CdpgnVfiiMM&r=3DHHkc42tzEvqQzoVpi9CGwDMjKOpl_pRPAfsfwcoov- Q&m=ryuLiZJVwb14kg2CY16u0=UyvISRnyu4eTb- toBqcfA&s=eKAVUG2zY5M1QChQhxvo2_dr042re8tGfzjYDhUELO&a=p;e=> Boston, MA 02109 chttps://urldefense.proofpoint=com/v2/url?u=https-3A maps.googIe.com_-3Fq-3D255-2BState-2BStreet-2C-2B7=h- 2BFIoor-25C2-25AO-257C-25C2-25AOBoston-2C-2BMA-2BO2109-26amp-3Bentry-3Dgm=iI-26amp-3Bsource- 3Dg&d=DwMFaQ&c=euGZstcaTDIIvimEN8b7jXrwqOf- v5=_CdpgnVfiiMM&r=HHkc42tzEvqQzoVpi9CGwDMjKOpI_pRPAfsfwcoov- Q&m=ry=LiZJVwb14kg2CY16uOPUyvTSRnyu4eTb-toBqcfA&s=eKAVUG2zY5MJQChQhxvo2 dr0=2re8tGfzjYDhUELO&e=> Direct: <tel:i > &=bsp; I Cell: Assistant - Jayne Mahoney: I < > www.riw.com <https://urldefense.pro=fpoint.com/vflurl?u=http- 3A_www.riw.com_&d=DwMFAg&c=euGZstca=DlIvimEN8b7jXrwq0f-v5A_CdpgnVfiiMM&r=k9W0653- A6zXlesMolZOMEp3_nYP6Vjk=gttHV4Rs00&m=Sy4B22veUtPeFuXkr8wWz18ljdqpWRyIEVIGLk7CfLY&s=MIgA=W4pcl6xv gYhIV6MkX2V10jjNJ-BmS2AUUIbdEo&e=> I MO <image001.gif> 12 EFTA_R1_01780715 EFTA02595896  NOTICE: This email with its attachments, if any, is intended solely f=r permitted use by authorized recipients. If you are not an authorized reci=ient of this email, your retention, transmission, disclosure, or use of this email is prohibited. If you receiv=d this email in error, please notify the sender and delete this email and i=s attachments from your devices and systems. NOTICE: This email with its attachment=, 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. If=you received this email in error, please notify the sender and delete this e=ail and its attachments from your devices and systems. NOTICE: This email with its attachment=, 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. 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