Sunday, May 19, 2013

Gianelli Continues To Criminally Harass My Family Members -Steven Machat Has Been Clear About Cohen's Theft From Him In His Book

Date: May 19, 2013, 4:47:28 PM CDT
To: "Ray Lawrence" <>,"Rutger Penick" <>,"Karen Lynch" <>,"Kelly.Sopko" <>,"Susanne Walsh" <>
Cc: "Kelley Lynch" <>
Subject: Fw: Kelley Lynch's documented theft

How nice that Sopko is copied in on emails criminally harassing my son.  
Dear All:

I believe this forwarded email settles the matter of who is telling the truth about what and also whether Steven Marchat supports Kelley Lynch's warped view of the world.

I hope I can now get back to my retirement.
The lunatic is obsessed with me and hopes he can get back to his retirement?  Steven Machat has written a book documenting Cohen's theft, use of corporations to evade taxes, problems with his green cards and U.S. residency, pattern of falsely accusing his advisers of theft, etc. in order to breach contracts.  That's not my warped view.  Read Machat's book.
STEPHEN R. GIANELLI - UNITED STATES INTERNATIONAL CELL (415) 846-5188.  Sent from a moble device.

-----Original Message-----
Date: Sun, 19 May 2013 21:26:52
To: <>
Subject: Re: Kelley Lynch's documented theft

Stephen, please call me Steven. Kelly Lynch is a best a pathological liar.

She was a mistake that my Dad hired when we needed a secretary or two.
That is back in 1984.

How nauseating.  First Cohen targets Marty Machat and then Steven Machat lies about his father.  My God.  The poor man.  

Whatever Cohen did or did not do, Kelly was part of it.

Really?  Steven Machat is so pathetic.  Part of what?  Cohen's theft of Stranger Music, Inc?  I think not.  Cohen went into Marty Machat's office with a locksmith and took what he wanted - after Herschel Weinberg (Cohen's lawyer) wrote to Marty Machat that Cohen was demanding the return of all of his files and Cohen falsely accused Marty Machat of stealing from him.  I had nothing to do with that. 

Cohen and I have a karma as we all do because of the duality nature of living and moving. Your positive is for sure someone's negative. Your light can be my darkness.

I believe in truth. And truth is a subjective as well as objective understanding.

I have nothing to do with Kelly and have no intention of changing that equation.

That's a fact.  

I thank you for your breakdown. Please if you need feel free to contact me. But be assured I am not getting involved.

Sent from my Verizon Wireless BlackBerry

Gods, Gangsters & Honour by Steven Machat

Leonard was desperate to get rid of this two managers, Judy Berger and Mary Martin, who he believed had stolen the rights to his songs and records early on in his career.  Even back then, Cohen was convinced that women were ripping him off.  He signed an agreement, and when he wanted to get rid of the contract, he accused everyone of ripping him off.  You could say it became repeat behaviour.  My father duly got rid of Berger and Martin, set up a new company called Stranger Music for Cohen and agreed to manage Leonard for 15% as well as 15% of Stranger.  The idea of the company was twofold:  one, to maintain ownership of the copyrights duly created; and two, to minimise Leonard’s exposure to American tax, just like any other rich individual trying to minimise their tax liabilities.  

I’ve no problem with people trying to avoid tax, but as the years have passed, I couldn’t help but smile at the apparent contradiction between Leonard’s public persona and his private business arrangements.  This was a supposedly devout Buddhist with no interest in material possessions, who was all the same happy to put his trust in business managers and companies he created with his knowledge and consent whose sole aim was to minimise tax liability.  

Leonard then sold Stranger Music for a small fortune and I’ve seen nothing from Cohen.

Cohen controlled his copyright, not my father.  The irony was that Cohen had total control over my father …  Do you know what happened to the $400,000 worth of bearer bonds in my father’s office?  Bearer bonds are just unregistered bonds or paper money that are used to conceal ownership and, with it, tax liabilities.  Cristini told me (who knows if this is true?) that he had found the bonds in my father’s office hours after he had died but the next day they disappeared.

Cohen denied any knowledge of these bonds.  I was unsure if they existed or were part of my father’s schemes cooked up to conceal Leonard’s money.  

Cohen said:  “Steven, you remember the 1988 tour?  Flemming extorted $100,000 from me.  He wanted 20% managerial commission, in addition to his promoter’s fees.  He thought he was doing extra work for me and wanted me to pay him.”

Far from being the poet of the spirits, Leonard was a hustler using Buddhism as a facade.  

The next time I would see Leonard … We’d just seen The Hand That Rocks The Cradle where Rebecca De Mornay plays the psychopathic nanny who stalks this family.  Who should walk along but Cohen, who was holding hands with DeMornay, his girlfriend at the time.  Cohen was extremely uncomfortable because he knew he had stolen from me and it was clear he couldn’t get away quick enough.  Neither could my son, because he took one look at DeMornay and ran.  He was terrified because he thought she was the nanny in the film!

It was clear that Leonard was also wary of me because, I guess, he thought I might be planning to sue him.

Leonard told me that when he had gone off on his Buddhist retreat Kelley was left managing his business interests.  He said:  “She started believing this money was hers and she started spending it.  All of it.  When I got back from my pilgrimage, I went to withdraw money left in the account to cover the draft.  I was speechless.  I didn’t know where to look, where to turn or what to think.”

Then Leonard told me that Kelley had bought a multi-million dollar house in Mandeville Canyon with his money … Leonard said:  We didn’t even get the house back.  Kelley stopped paying the mortgage so the house got repossessed and the mortgage company took everything in the house as well.

Lynch had been sending out long and bizarre emails to his friends, journalists, and the authorities denouncing Leonard for a million and one sins, which would have worried me if I was their target.

The whole scheme was so ridiculous [Leonard Cohen’s attempts to limit his liabilities on the deals] from the start.  All Leonard had to do to avoid U.S. taxes was tear up his green card, and stop living in and using the U.S. as his base.  

It’s no secret that Leonard has also made a killing on the art market by selling his paintings, plus his touring of the last two years … If that’s true, it doesn’t really tally with the clear implication from Cohen that he is a man who has been robbed of everything.

Leonard told me before I left that he had actually offered Kelley a settlement …

It’s clear that Cohen and his lawyers want to heap the blame on Kelley’s shoulders for more than just revenge.  Because Cohen’s pension assets were cashed in … ahead of schedule they are liable to tax so they need to establish that this situation is her fault.  The penalties could actually be greater than the tax itself.  

Leonard has cast himself into a hell of his own making.  
On Wed, Feb 8, 2012 at 9:26 PM, <> wrote:

I need the stranger papers as I am about to sue those 2 evil liars. Cohen and his Satin, Kory.

Please get it to me tomorrow.

I can not keep waiting.

Thanks and be safe.
Sent from my Verizon Wireless BlackBerry

-----Original Message-----
Date: Sun, 19 May 2013 19:35:19
To: <>
Subject: Kelley Lynch's documented theft

Mr. Machant,

I am a retired lawyer now living on Crete.

In my former life I maintained a law blog from November of 2007 until the first part of 2013.

In December  of 2009 I learned that a colleague of mine - also from San Francisco - had been retained by Phil Spector to defend him on retrial and tried to find daily press coverage.
Doron Weinberg is not Gianelli's colleague but this is when Gianelli started blogging about Phil Spector.

Unfortunately, the only daily retrial coverage was by an extremely biased (against the defense) blogger.

I therefore began to blog the case in earnest, trying to give more evenhanded insights into the proceedings which were entirely favorable to Spector's side of the case.

Gianelli sets up reasonable doubt theories about Phil Spector that can then be refuted and attacked.  He is aligned with Michelle Blaine and I have evidence of that fact.  

So much so that I received letters of thanks from Phil Spector's trial lawyer Weinberg, one of Spector's sons, and a die hard fan of Spector's - who attended every day of both trials.


Kelley Lynch found my blog in May of 2009 while I was spending a month in my house on Crete.

She tried to hijack the blog's discussions of  Phil Spector case in a lame and transparent attempt to turn Phil Spector against Leonard Cohen (who I barely recalled from my HS days as an artist whose album I purchased for a couple tracks) by floating the preposterous theory that Cohen's retelling of a 35 year old gun incident led directly to Spector's indictment and subsequent conviction of murder.

How pathetically laughable?  I attempted to turn Phil Spector against Leonard Cohen?  Phil Spector cannot stand Leonard Cohen and that's why he refused to continue working with him in 1977.  Cohen just can't stop his re-telling of the Phil Spector good rock 'n roll stories.  That's why he just testified about Phil Spector and a gun in 2012.  He now has three versions of his good rock and roll stories about Phil Spector and the gun incident before LA Superior Court.  He even wrote my alleged prosecutor about one incident on April 5, 2012 so Cohen - not I - is obsessed with Phil Spector.  Well, Mick Brown has reviewed the Grand Jury testimony and is convinced that Cohen's statements (testimony in the UK) were presented to the Grand Jury.  And, they were definitely used in prosecution motions against Phil Spector.  See docs on LA Superior Courts website.  

Preposterous because Cohen never testified before Spector's grand jury - let alone at EITHER murder trial and could not have contributed to Spector's legal woes on any level.
But his statements were used.  Why?  Were the prosecutors bored and needed filler information related to alleged prior bad acts?  See Mick Brown/UK Telegraph who reviewed the Phil Spector Grand Jury transcripts and confirmed that Cohen's statements were used against Phil Spector.  Te word testimony is used for statements in the UK.  

At the same time Kelley Lynch lamely attempted to persuade the world that she had sacrificed "everything" for her "dear friend" Phil Spector because the LAPD, the Los Angeles DA, Cohen, Bergman, Kory, Rice, Lindsay and many others conspired to "ruin Kelley's life" because she holds the keys to proving that Cohen is guilty of "tax fraud", and prosecutors were and are desperate to preserve Cohen's credibility as a witness against Spector. (So much so, she claims, that prosecutors fabricated her 2012 prosecution for criminal harassment and restraining order violations.)

Cohen has no credibility to people who actually know him. 
Cohen is guilty of tax fraud.  Even Steven Machat knows this.  And THEFT.  Machat wrote a book and confirmed that Cohen stole from him and his father and falsely accuses people in order to breach his contracts.  I won't get into my views on alleged prosecutor Sandra Jo Streeter.  She's Carmen Trutanich's problem now and her lies are extensive and excessive.

So Lynch began posting hundreds of crazy and hateful comments on my blog calling Cohen everything from a thief to a child molester and making similar unproven allegations about many other people too.
Actually, Lorca Cohen called her father a child molester and this is well documented.  See Ann Diamond's email on this blog.  Cohen is a thief.  See Steven Machat's book and my evidence.

Ultimately, I had to ban her from my blog.

Kelley Lynch then began sending me up to 40 emails a day - copy to the IRS, the FBI, my colleagues, the State Bar, the press, politicians, and scores of others. I have received approximately 15,000 such emails to date. Accusing  me of everything from child molestation to obstruction of justice and witness tampering and also conspiring with Jackson, Cohen, Kory, Rice and others.
I stand by my position - Gianelli has engaged in witness tampering and obstruction of justice.  I do believe that any adult male stranger (Gianelli, for instance) who targets my then minor child could be a sexual predator or member of NAMBLA.

Lynch also began republishing this slander on her first (of many) blog - dedicated to her goal of "joining forces with Phil Spector" (presumably with Spectors lawyers and cash) to sue all of Kelley Lynch's enimies, including Cohen.
Enimies?  What are they?  Gianelli doesn't know me - but has targeted me relentlessly over Cohen and Spector.  Is that my goal?  Spector's cash?  I know Gianelli's obsessed with Phillip's money.

My first blog?  Does Gianelli mean the blog he and Michelle Blaine (a woman who stole $900,000 from Phil Spector) targeted and publicly congratulated one another over?  See Blaine's congratulations to Blogonaut/Gianelli on this Blog.  He was aligned with Michelle Blaine.
I was advised to simply ignore Lynch, but that did no good.
Time to namedrop Agent Sopko and Agent Wynar again?  Well, they need new jobs since teenagers really see right through this insanity.  Let's pray they are not on anything related to Al Qaeda.  

Sure.  Who targets someone from 2009 until the present and is trying to ignore someone?  He's not trying to ignore the ongoing criminal harassment with respect to my family and friends.  That's clear.

I therefore learned as much as I could about her various legal contentions and lawsuits - downloading evidence and transcripts and sending a runner to copy court files.
I see.  Sounds positively pornographic right about now.

As for Cohen I could care less whether he is a good guy or a bad guy - he is just an artist I vaguely recall from HS.

Lynch is another matter entirely and I know of my own knowledge that she lies about her own affairs.    And about others.

This dangerously unstable lunatic knows nothing about me and simply lies about me over the issues with Cohen.  

I have personally reviewed the evidence in support of Cohen's embezzlement judgment against her.
Did Gianelli review the concealed evidence that I have in my possession - as do others.  For instance, my attorney, the IRS, FBI, DOJ, Treasury, FTB, Phil Spector, and his attorneys?  
Lynch has quoted you as claiming that Cohen has a pattern of falsely accusing his managers of stealing from him. I do not know whether this is true or not.
Read Steven Machat's book and you'll see that he has made this claim.
What I do know is that Kelley Lynch deposited royalty checks made payable "to the order of Leonard Cohen" into her PERSONAL checking account and transferred funds from the bank accounts for the Cohen family trust and Leonard Cohen's personal account into Kelley Lynch's own accounts and that these transfers and deposits exceed the percentage that Lynch Cohen verbally agreed to by $7.9M.
So why do I have evidence that Cohen wasted $7.1 million from TH personally - and every other penny in that account due to his self-dealing - and issued me K-1s from LCI advising the IRS that I received $0 income from that entity in 2003, 2004, and 2005?  

I am about to link a declaration. It is signed by Kevin Prins, a partner of a well regarded forensic accounting firm and was prepared by Scott Edelman - a lawyer of national reputation who is a partner in one of the three most reputable law firms in the US (Gibson, Dunn & Crutcher).
I spoke to Edelman not that long ago.  He no longer represents Cohen and told me that what happened to me is unfortunate.  Prins was well aware that he did not have the corporate back-up documentation to do this ledger when he met with my accountant, Dale Burgess.  I wonder what Cohen's excuse for his offer to me of 50% community property will be?  Dale Burgess asked me to advise the IRS and Treasury that he would testify about that offer and he was NOT fired by me although Cohen and Kory perjured themselves over that issue.  

It attaches 98 pages of bank documents to prove Lynch's theft.

Unless one assumes that these highly reputable professionals are "liars" and "frauds" AND painstakingly forged the front and back copies of the canceled checks and other documents appended to the Kevin Prins declaration, then Kelley Lynch is indeed a thief.
Amazingly rotten logic and they are liars and frauds.  Most people understand that when a lawyer is talking, he is more than likely lying.  Steven Machat personally told me that the reason Gibson, Dunn, etc. would willfully ignore corporate books and records is because he felt they were instructed to do so.  He also advised me to sue Cohen for theft.   

Balanced against this overwhelming evidence is simply Lynch"s word.

But this is the woman who has also claimed that the Colorado restraining order was a "fraud" and that she was "never served" when in fact the court transcript shows that Lynch appeared at the hearing and asked the court to simply issue a restraining order against her rather than continue with the hearing.
See Cohen's fraud and perjury in his declaration in that matter.  I was never served the fraudulent California domestic violence order from 2011 and Cohen and I were never in a dating relationship.  The only thing on the record about this issue worth noting is Cohen's admission to lying on the stand which is known as PERJURY.  But not in LA Confidential.  Judge Robert Vanderet's cool with lying fraud celebrities and prosecutorial misconduct.  He's part of the system.
And I know for a fact that she has serially lied about me.
What a lunatic.

See the Prins Declaration, and exhibits here:

I would therefore be extremely cautious about relying on this woman's word - no matter what issues you may personally have with Cohen.
Machat and I have known one another for approximately 30 years.  Who does this nut think he is.  Machat has issues with Cohen - Cohen stole from him.  He's been very clear about that in his book.  

STEPHEN R. GIANELLI - UNITED STATES INTERNATIONAL CELL (415) 846-5188.  Sent from a moble device.

In order to convict under Section 7201 of the Code, the basic elements that must be proven are (1) the existence of a tax deficiency, (2) an affirmative act constituting an evasion or attempted evasion of the tax, and (3) willfulness.