EFTA02605003.pdf

From: Richard Kahn Sent: Thursday, December 21, 2017 10:43 PM To: jeffrey E. Subject: Fwd: Estimated Tax Payment Voucher Needed Richard Kahn HBRK Associates Inc. 575 =exington Avenue 4th Floor New York, NY 10022 Begin forwarded message: From: =/b>Deborah Pechet Quinan Subject: =/b>RE: Estimated Tax =ayment Voucher Needed Date: =/b>December 21, 2017 at 5:46:55 PM =ST To: =/b>Max Kohlenberg Cc: "Noam Chomsky Max, Noam has provided me with assurances that you will be =rovided with the financial information we discussed. As you know, the =nformation will be disclosed only with his authorization. Thank =ou in advance for taking care of the Massachusetts estimate. ='d appreciate a quick note once it has been paid. =nbsp; Thanks, Deborah Deborah Pechet Quinan, Esq. Lt..M. Shareholder Chair, Trusts & Estates =roup 255 State Street, 7th Floor I Boston, MA 02109 EFTA_R1_01795224 EFTA02605003  From: Max Kohlenberg Sent: Thursday, December 21, 2017 =:48 AM To: Deborah Pechet Quinan Subject: RE: Estimated Tax Payment =oucher Needed Deborah — Did you have the opportunity to speak with Noam and =aleria about the matter of financial disclosures (after our =onversation on Monday)? If you did, and if you were able to bring =hem around to the idea of making some level of disclosure along the =ines we discussed, then that would make it much easier for me to get =omfortable with taking care of the payment of MA estimated taxes. Thanks, Max A. Max =ohlenberg Howland =vangelista Kohlenberg Burnett, LLP One Financial Plaza — Suite 1600 Providence, Rhode Island =2903 This =mail and any attachments thereto are intended only for use by the =ddressee(s) named herein and may contain legally privileged and/or =onfidential information. If you are not the intended recipient of =his email, you are hereby notified that any dissemination, distribution =r copying of this email, and any attachments thereto, is strictly =rohibited. If you have received this email in error, please =mmediately notify me by return email and permanently delete the =riginal and any copy of this message or attachment. Thank =ou. From: Deborah Pechet Quinan Sent: Wednesday, December 20, =017 5:22 PM To: Max Kohlenberg Subject: RE: Estimated Tax Payment =oucher Needed Hi Max, 2 EFTA_R1_01795225 EFTA02605004  I'm sorry my recollection differs from yours =e the Mass estimate. I have a clear recollection of discussing it =ith you and coming away from that discussion under the distinct =mpression that if they decided to pay a Massachusetts estimate you were =menable to adding it to the current federal payment. I =ommunicated this to Noam as well. This approach made sense in our =iscussion as it is consistent to pay a Mass and fed estimate at the =ame time. I cannot speak for the lack of payments earlier this =ear but if you could see your way clear to accommodating this much =maller tax payment distribution as well under the same theory as the =ne applied to the federal estimate I would be very appreciative. Best, Deborah Deborah Pechet Quinan, Esq. LL.M. Shareholder Chair, Trusts & Estates =roup 255 State Street, 7th Floor I Boston, MA 02109 From: Max Kohlenberg Sent: Wednesday, December 20, =017 5:15 PM To: Deborah Pechet Quinan Subject: RE: Estimated Tax Payment =oucher Needed Deborah — I am addressing this email to you alone, for =irculation as you see fit. In your prior requests and in our =onversation on Monday no mention was made of paying estimated =assachusetts taxes — only federal tax payments were =iscussed. When I received the federal tax voucher from Matt I =oted that in the comments section of the voucher he recommended to Noam =nd Valeria that they make a MA payment, but I confirmed with Matt this =orning that his message was addressed to them, not to me. I have =t no time agreed to make an estimated payment to MA and doing so would =ot be consistent with what I believe we agreed upon in our call on =onday (i.e. no further distributions of principal without some =easonable disclosure). It is dismaying to learn that no federal or MA estimated =axes were paid by Noam and Valeria in 2017, as well as to hear from =att that Noam and Valeria have not been responsive to Matt or Nick when =hey've attempted to address tax planning with Noam and Valeria =ver the course of the year. I have confirmed with Bainco that the federal voucher =nd payment were mailed to the IRS today. Max A. Max =ohlenberg Howland =vangelista Kohlenberg Burnett, LLP One Financial Plaza — Suite 1600 Providence, Rhode Island =2903 3 EFTA_R1_01795226 EFTA02605005  This =mail and any attachments thereto are intended only for use by the =ddressee(s) named herein and may contain legally privileged and/or =onfidential information. If you are not the intended recipient of =his email, you are hereby notified that any dissemination, distribution =r copying of this email, and any attachments thereto, is strictly =rohibited. If you have received this email in error, please =mmediately notify me by return email and permanently delete the =riginal and any copy of this message or attachment. Thank =ou. From: Deborah Pechet Quinan Sent: Wednesday, December 20, =017 4:41 PM To: Max Kohlenberg Cc: Noam Chomsky =atthew Mazotas; Subject: FW: Estimated Tax Payment =oucher Needed Importance: High Dear =ax, I attach = Massachusetts fourth quarter estimated tax voucher in the amount of =30,000 forwarded from Matthew Mazotas at Nick Nichols' =ffice. As we discussed on Monday, please make the payment =irectly to the MOOR, when you make the federal estimate. As you =now the Massachusetts estimate also needs to be paid before =2/31. If you could please confirm when both estimated tax =ayments have been made and provide copies to Matthew, that would be =ery helpful. Thanks, Deborah Deborah Pechet Quinan, Esq. LL.M. Shareholder Chair, Trusts & Estates =roup 255 State Street. 7th Floor I Boston. MA 02109 From: Matthew Mazotas Sent: Wednesday, December 20, =017 1:35 PM To: Noam Chomsky Cc: Deborah Pechet Quinan; =ichard Kahn Valeria Chomsky =ick Nichols Subject: RE: Estimated Tax Payment =oucher Needed 4 EFTA_R1_01795227 EFTA02605006  Importance: High ShareFile Attachments Expires June 18, 2018 Chomsky- 2017 Q4 MA Estimated Tax =oucher.pdf 177.6 KB Download Attachments Matthew =azotas uses ShareFile to share documents securely. Learn More. =/table> Hi Noam, Attached please find the prepared Massachusetts' =ourth quarter estimated tax voucher. It should be paid before December =1st according to the included =nstructions. Please send confirmation of payment and/or a copy of the =heck once the payment has been made. Regards, Matt Mazotas ALL CPAs Tax — =ccounting — Advisory From: Noam Chomsky Sent: Wednesday, December 20, =017 1:25 PM To: Matthew Mazotas Cc: Deborah Pechet Quina >; Richard Kahn >; =aleria Chomsky =Nick Nichols Subject: Re: Estimated Tax Payment =oucher Needed Yes, please proceed as you =ndicate. Noam On Wed, Dec 20, 2017 at 11:04 AM, =atthew Mazotas wrote: Hello =11, Has there =een a decision made about the state estimated tax payment? Since the =ew tax bill has just passed, the federal deduction for state income tax =nd real estate tax payments will be limited to $10,000. An estimated =tate tax payment should be made in 2017 to capture this valuable =ederal deduction while it is still available. This payment needs to be =ade before December 31st! Based on =ough projections, a $30,000 estimated payment to Massachusetts would =ave about $10,000 in 2017 federal tax. 5 EFTA_R1_01795228 EFTA02605007  Please let me know immediately and I =an prepare a voucher to be paid. Regards, Matt =azotas ALL CPAs Tax — =ccounting — Advisory From: Matthew Mazotas Sent: Monday, December 18, 2017 =1:40 AM To: 'Deborah Pechet Quinan' Richard Kahn Cc: Noam =homsky Valeria Chomsky Nick Nichols Subject: RE: Estimated Tax Payment =oucher Needed ShareFile Attachments Expires June 16, 2018 2017 Q4 Fed Est- Chomsky.pdf 209.1=B Download Attachments Matthew =azotas uses ShareFile to share documents securely. Learn More. Hi =11, Max, =ttached please find the requested 2017 Q4 Federal Estimated Tax Voucher =or the Chomksy's. Please be aware that in raising cash to =ake this payment from the trust, it may create income that might be =axed to Noam due to the trust distribution. A state =stimated tax payment should be made in 2017 to take advantage of the =eduction for state tax payments. This deduction will be severely =imited if the new tax bill is enacted. Please advise on an amount that =he Chomsky's would like to pay in order to take advantage of =his deduction. We had recommended $30,000 when we prepared their 2016 =eturn, based on safe harbor amounts. Regards, Matthew Mazotas Supervisor ALL CPAs Tax — =ccounting — Advisory 1330 Boylston =treet Suite 510 Chestnut Hill, MA =2467 6 EFTA_R1_01795229 EFTA02605008  Member of MSI Global Alliance: www.msiglobal.org Click here to upload files =ecurely. From: Deborah Pechet Quinan Sent: Friday, December 15, 2017 =1:06 AM To: Nick Nichols ; Matthew Mazotas Cc: Noam =homsk Valeria Chomsky Richard Kahn Subject: Estimated Tax Payment =oucher Needed Importance: High Dear Nick and Matt, Richard Kahn has advised, and Noam has =greed, that a $150,000 federal estimated tax payment needs to be made =sap. Max Kohlenberg has agreed to make this tax payment from the =arital trust(s). Therefore, please prepare an estimated tax =oucher reflecting this and please send it directly to Max at your =arliest convenience, copying myself, Noam, Valeria and Richard on your =ransmission. Max's email address is contact information is as =ollows: Please let me know if you have any =uestions. Thank you, Deborah Deborah Pechet Quinan, Esq. LL.M. Shareholder Chair, Trusts & Estates =roup 255 State Street. 7th =loor I Boston. MA 02109 NOTICE: =his 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, =lease notify the sender and delete this email and its attachments from =our devices and systems. 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 =eceived this email in error, please notify the sender and delete this =mail and its attachments from your devices and systems. 7 EFTA_R1_01795230 EFTA02605009 NOTICE: This email with its attachments, if any, is intended =olely for permitted use by authorized recipients. If you are not an =uthorized recipient of this email, your retention, transmission, =isclosure, or use of this email is prohibited. If you received this =mail in error, please notify the sender and delete this email and its =ttachments from your devices and systems. NOTICE: This email with its attachments, =f any, is intended solely for permitted use by authorized recipients. =f you are not an authorized recipient of this email, your retention, =ransmission, disclosure, or use of this email is prohibited. If you =eceived this email in error, please notify the sender and delete this =mail and its attachments from your devices and =ystems. 8 EFTA_R1_01795231 EFTA02605010