Thursday, May 30, 2013

Kelley's Email To Mick Brown Re. Phil Spector, Leonard Cohen, Stephen Gianelli's Psychological Warfare & Criminal Harassment, & The Phil Spector Grand Jury

From: Kelley Lynch <>
Date: Thu, May 30, 2013 at 6:18 PM
Subject: Re:
To: Paulette Brandt <>, STEPHEN GIANELLI <>, John Penick <>, "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, "Kelly.Sopko" <>, Dennis <>, Karen Lynch <>, Gesar Mukpo <>, Ray Lindsey <>, info <>, "" <>, OIGCOMPL OIGCOMPL <>, MEDIA RELATIONS PIO <>, chaleffg <>, "Francisco.A.Suarez" <>, Mick Brown <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, wennermedia <>, "Hoffman, Rand" <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>

Hi Mick,

It's clear to me (and others) that Gianelli is engaged in slander and psychological warfare meant to intimidate people in my life, turn them against me, and abandon my intention to file a motion to vacate Leonard Cohen's fraud and retaliatory lawsuit.  Someone noted that Gianelli, in his emails, is fixated on Cohen and the Grand Jury transcripts that you reviewed.  You did confirm that Cohen's statements were used in the Spector Grand Jury and I pointed you to two Motions in Limine (available on LA Superior Court's website) where Cohen's gun story is used against Phil Spector.  He, however, testified to an entirely different version of the gun story but wrote the prosecutor (concealed from the jurors by Sandra Jo Streeter who I view as an absolute lying sycophant that has serious psychiatric issues) about a third version.  Two are clearly lies, if not all three.  Cohen did tell me for approximately 20 years that Phillip never held a gun on him.  In any event, Boies Schiller reviewed transcripts of my conversations with Janice Zavala Spector where we realized the DA was lying about Phillip.  And, Paulette understands that he is innocent.  No one interviewed her and she was his assistant for 11 years until Blaine rolled in and got rid of everyone in Phillip's life, stole from him, etc.
In any event, GIanelli has motive and continues to criminally harass me and many people.  Someone just advised me to call the Greek Embassy in Crete about this lunatic.  I might contact them.  They might as well understand that they have a deranged psychopath in their midst.  He has been advised to cease and desist.  Of course, Susanne Walsh is also in Denmark but she copied in Michelle Rice who is in Beverly Hills.  People are commenting on LA's corrupt legal system and the fact that powerful, wealthy people can easily destroy someone in an offensive attempt to toss someone under the bus over their wrongdoing.  And then, there are serious problems with LA Superior Court and proofs of service.  One wonders how they think they obtain personal jurisdiction over people and it is being noted that it's inconceivable the judges are unaware of this.
All the best,

P.S.  Thank you for writing my public defender and following up with me. 

On 10 April 2012 09:41, Mick Brown <> wrote:

Dear Nikhil Ramnaney,

Thank you for your letter. I'm afraid there has been a misunderstanding here. At the time I was writing my book about Phil Spector I was sent copies of material that, as I understood it, had been submitted to the Grand Jury in the Phil Spector case. Included in this material were (short) statements from Leonard Cohen.  I might well have mentioned to Ms Lynch that these statements were included in materials presented to the Grand Jury. However, I do not recall having stated that Mr Cohen himself had testified to the Grand Jury. Indeed, I
would have had no way or knowing whether he had or not.

My feeling is that these statements had not been given by Mr Cohen personally at the time, but were actually taken from one or more interviews that he had given in the past concerning his recording sessions with Mr.  Spector.

I hope this answers your question. If it's helpful, I shall try and find the original material that was sent to me. If I can be of any more help to you please don't hesitate to contact me.

Best wishes,

Mick Brown

From: Mick Brown <>
Date: Tue, Mar 26, 2013 at 1:03 AM
Subject: Re: The Rise And Fall Of Phil Spector
To: Kelley Lynch <>

Hi Kelley,

Thank you for that, and I'm glad you're finding my interviews helpful.

I've told you everything I know about the Leonard Cohen gun story and how it appeared in Grand Jury testimony. I have no knowledge, thoughts or theories beyond that.

Hope all's well with you.

[Phil Spector] Recording Leonard Cohen, he approached the singer clutching a bottle of Jewish ritual wine in one hand and a pistol in the other, which he shoved into Cohen's neck, whispering 'Leonard, I love you.'  Cohen with admirable aplomb, simply moved the barrel away, saying 'I hope you do, Phil'.

From: Mick Brown <>
Date: Mon, 29 Oct 2012 11:18:50 +0000
Subject: Re: Kelley Lynch Trial - Leonard Cohen, Phil Spector
To: Kelley Lynch <>


I have looked for the documents I was sent in connection with the Grand
Jury and been unable to find them. They were sent to me by my friend the
journalist and author Carlton Smith, who unfortunately has since passed
away. However, I'm sure you would be able to access them from the same
source as Carlton did. My understanding is they were/are on the public

I do not recall ever saying to you that Cohen himself had testified. If I
did, it was my mistake. My recollection is that the statement from Leonard
Cohen was the same  statement that had already appeared in media
interviews, pertaining to the incident in the studio during the recording
of 'Death Of A Ladies Man'. My recollection is that it was on a single
sheet of paper. I have no idea whether Leonard Cohen personally made this
statement to the DA, or whether - and I suspect this is the case - that
quote had simply been taken from previously published interviews
There was no mention of any statement attributed to Cohen in either of the
two subsequent trials.


Leonard Cohen’s statements were indeed used in prosecution motions in Phil Spector’s trials.  The following are excerpts from the prosecution’s Motion to Admit Evidence of Other Crimes in Case No. BA255233, filed on August 14, 2008 and from the prosecution’s Motion in Limine to admit evidence of other crimes filed on February 17, 2005.  

“Defendant Phillip Spector has built a history, spanning some 40 odd years,of using gun-related violence when confronted with a situation when he feels a loss of control, or a threat to his control.  On February 17, 2005, the People filed a motion in limine to admit evidence of other acts committed by Spector. Under that separate cover, the facts of the following incidents were set forth in detail and in their entirety. Thus, in an effort towards brevity, only a short recitation of such incidents will be discussed below.  Spector has a long history of resorting to gun-related violence to exert his will when he does not get his way. Int begins in 1972 and continues to the present.”

“C. The 1977 Brandishing on Leonard Cohen:  1977, Spector produced musician Leonard Cohen's record album, "Death of a Ladies man." during production of the record, Cohen and Spector, who were friends, were taking a break in the lobby of the music studio. Spector walked up to Cohen, placed on arm around Cohen's shoulders, and pointed a semi-automatic pistol at Cohen's chest with his other hand. Spector told Cohen, "I love you Leonard." Cohen looked at Spector and said, "I hope so, Phil." Spector then walked away from Cohen.”

02/17/2005:  Motion in Limine to admit evidence of other crimes:memorandum of points and authorities in support thereof.

On Thu, May 30, 2013 at 4:20 PM, Kelley Lynch <> wrote:
Hello Ray,

Read the tax memo prepared for Cohen.  Unfortunately, he had a green card and funneled his world-wide publishing income into off-shore accounts.  As Steven Machat said in his book - Cohen uses corporations to avoid paying taxes and falsely accuses his advisers of ripping him off.  Steven Machat should know.  He and his father represented Cohen and Steven Machat knows this also - Cohen sold Phil Spector's masters to Sony.  That's called theft.  Leonard Cohen is a thief.  Gianelli is a criminal from my perspective with motive.  Who is the lunatic?  He's been contacting you since you were a minor and I have been clear - any dangerously unstable stark raving lunatic/stranger lawyer who attempts to lure my son into privately communicating with him (or contacts him) as a minor will be viewed as a sexual predator and potential NAMBLA member.  I've addressed this in my writ of habeas corpus that the judge approved and filed.  Gianelli lies about that matter also.  I will now use that particular lie to prove to judges that Gianelli lies about anything and everything - including their orders. 
Gianelli wrote you this morning?  If I were you, I would save that evidence.  I personally view it as criminal harassment and witness tampering.  You witnessed the conversation I had with Robert Kory where I addressed Cohen's tax fraud, the missing state tax returns, Cohen's theft and withholding of my commissions, and Cohen/Kory's threats to put me in jail.  My lawyers think that was the plan all along.  Also, the use of fraudulent restraining orders to silence me and prevent me from participating in litigation which is a very serious matter.  In any event, after we stopped into see Kory and you witnessed that conversation (that I documented for Boies Schiller at the time), Cohen and Kory began encouraging your father to take custody of you from me.  They also advised your father that I had sex with Oliver Stone which is a bald-faced lie and Oliver Stone might wonder why Cohen attempted to drag him into his tax fraud matter. 

On Thu, May 30, 2013 at 4:15 PM, Kelley Lynch <> wrote:
To the IRS Commissioner's Staff,
This memo, prepared for Cohen, seems to address the genesis of Leonard Cohen's U.S. tax problems.  He held a green card as of 1977 and funneled worldwide income to off-shore accounts such as Loyens & Volkmaars in Holland.  He also had a Swiss bank account.  I can assure you that slander, defamation, and libel - including by dangerously unstable and obsessed Gianelli - is not a defense to anything.  Gianelli has lied to the IRS and FBI about me and has transmitted fraud to the IRS about me.  The criminal harassment continues and Paulette Brandt, Phil Spector's former assistant, is now the target.
All the best,

Letter to Bill Dubey/Elmer, Fox, Westheimer & Co., CPAs from Ken Fratco dated August 22, 1977
Subject:  Tax Planning for Leonard Cohen

Basis for Taxation

Leonard Cohen has ties with several jurisdictions which could serve as a basis for taxing income earned by him.  These jurisdictions are Canada, Greece, and the United States.  I would like to set-out the basis for taxation in each of these countries.  Canada taxes the world-wide income of its residents.  Canada defines residents as those individuals physically residing in Canada.  Greece also taxes the world-wide income of its residents; however, the Greek law defines residents as those individuals who have an actual dwelling place in Greece and who are domiciled in Greece.  The U.S., on the other hand, taxes both citizens and residents on their world-wide income.  The U.S. definition of residents is much broader and more encompassing than that of Canada or Greece.  Any individual who resides in the U.S, for other than on a temporary basis or any individual who considers himself a domiciliary of the U.S., whether or not physically present in the U.S., is considered to be a resident of the U.S.  All three countries tax income from a source within their respective jurisdiction paid to non-residents; there are, however several exceptions established by treaty.

Because of the facts of Leonard Cohen’s case, a closer examination of what is considered U.S. source income and how it is taxed is necessary.  Any compensation paid by a U.S. corporation is considered to be U.S. source income.  If that compensation is paid in connection with the performance of personal services in the U.S. by a non-resident alien then such income is considered to be effectively  connected with a U.S. trade or business and is taxed at the graduated income tax rates which apply to citizens and residents (IRC Sec. 871 (b)(1)).

If the non-resident alien does not perform personal services within the U.S. then such compensation paid will be taxable at a flat 30% rate (Reg. 1.864-3 and IRC Sect. 871(a)(1)).


Leonard Cohen, while remaining a Canadian citizen, should continue to reside outside of Canada.  He should, however, from time to time, accomplish acts which establish Canada as his domicile - the place he truly considers his home.  Such actions, of course, must not include actually staying in Canada for other than temporary, short-term trips.  Because Canada only taxes individuals who are residents, continued citizenship and domicile will not subject him to Canadian taxes and will aid him in preventing taxation by the U.S. or Greece on world-wide income.  

Because the U.S. taxes non-resident aliens on U.S. source income and because compensation paid from a U.S. corporation is considered U.S. source income, only royalties and performance income from services performed in the U.S. should be funnelled into the U.S. corporations.  Royalties and performance income from sources outside the U.S. will not be taxed by the U.S. as long as Leonard Cohen remains a non-resident alien and as long as such income is not funnelled through the U.S. corporation.  

Leonard Cohen’s stays in the U.S. should be continued under a non-resident visa (H-1 qualifies as such) and should be temporary in nature.  Temporary residents, even of long duration, merely for the purpose of transacting business or engaging in employment is not sufficient to establish residency.  Hutchins v. Commissioner, 8 TCM December 18, 178.  It should be noted, however, that residing in the U.S. for one year sets up a presumption of residency.  Even though such presumption may be rebutted by proper evidence Leonard Cohen’s stays should be monitored and should not extend to a year.  

Income from royalties and performance income outside the U.S. should be funnelled through a corporation incorporated in a “tax haven”country”.  This will prevent taxation by the U.S. and will most likely limit withholding by other countries where royalties and performance income are earned.

As far as Greece is concerned, so long as Leonard Cohen’s domicile can be established for  being elsewhere, there is no basis for taxing any income other than from Greek sources.  The fact that Leonard Cohen maintains a house in Greece and will, from time to time, stay in Greece will not in and of themselves cause taxation.  His trip to and ties to Greece should be reviewed periodically to prevent any presumption of domicile. 

On Thu, May 30, 2013 at 4:05 PM, Kelley Lynch <> wrote:
cc:  Francisco Suarez, Esquire

On Thu, May 30, 2013 at 4:05 PM, Kelley Lynch <> wrote:

Gianelli is criminally harassing a number of people in my life right now.  I am aware that your lawyer advised him to cease and desist after he falsely accused you and David and publicly attempted to blackmail you.  This man is dangerously unstable.  He wrote Ray Lawrence, my former landlord, that he inadvertently emailed him earlier.  He was emailing Ray Lindsey.  How would you like this psychopath targeting your daughter?  Rutger is well aware that I have been sick and hospitalized with high blood pressure, heart problems, etc.  Gianelli doesn't know him or me and is a bald-faced liar with motive.  I have witnesses who accompanied me to the hospital and one of them spoke with Rutger after the ambulance picked me up.  I still haven't seen Leonard Cohen's defense to tax fraud, fraud, theft, concealment, perjury, etc.  I suppose it's SLANDER.

On Thu, May 30, 2013 at 4:01 PM, Kelley Lynch <> wrote:

There's no one random on my emails and that includes Phil Spector's former assistant, Paulette Brandt, who also knows that he's innocent.

Gianelli is a sick individual.  People are wondering whose payroll he's on. 


On Thu, May 30, 2013 at 4:00 PM, Kelley Lynch <> wrote:
Hi Paulette,
Thank you.  Just keep forwarding me Gianelli's criminally harassing emails that are utterly slanderous and outrageous.  He doesn't speak for Rutger but was contacting my younger son this morning, as my former landlord advised me.  This man is completely out of control and keep in mind - he's affiliated with Michelle Blaine, a bald-face liar and thief who stole $900,000 from Phillip and who - together with Gianelli - targeted my email accounts and blogs.  I captured the evidence where Blaine publicly thanked Gianelli over this outrageous incident that i have brought to the attention of Google's legal team and investigators.

On Thu, May 30, 2013 at 3:58 PM, Kelley Lynch <> wrote:
Gianelli doesn't know you but is writing (criminally harassing) my friend, Paulette Brandt.  He doesn't speak for you but lies about everything.  Ray Lawrence told me earlier that he received an email from Gianelli advising him that he inadvertently emailed him because he confused his email with your brother's email address.  He doesn't know your brother.  Gianelli's obsession with our family is psychotic and frightening.

On Thu, May 30, 2013 at 3:56 PM, Kelley Lynch <> wrote:

Cease and desist.  This is ongoing criminal harassment of Paulette Brandt who has made her views re. Cohen and Phil Spector clear.  You don't know my son Rutger but he is a witness and you have engaged in egregious witness tampering with respect to him and others.  I have been quite clear with the IRS and FBI about this matter.  I have now heard, from Ray Lawrence (who advised you NOT to contact him again and noted that he viewed your emails as harassment) that you wrote him inadvertently when writing my younger son, Ray Lindsey.  You are a stranger and no one in my family knows you.  My sister hired a lawyer who advised you NOT to contact her or her husband again.  You refused and continued to criminally harass her.  You also falsely accused her (slandering them) and her husband of starting their business with Cohen's cash.  That's a bald-faced lie as is everything else Cohen, you, Walsh and others are lying about with respect to me.  Then, you publicly attempted to blackmail my sister. 

Rutger is well aware that I have been sick with high blood pressure, heart problems, and other physical issues.  I also discussed this with Detective Viramontes/LAPD who personally advised me that he too has high blood pressure.
For the record, you do NOT speak for Rutger Penick or anyone else.  If Agent Wynar/FBI slandered me for you, he should be forced to resign since everyone is nothing that you are a dangerously unstable stark raving lunatic with motive who is out of control with respect to me, my family, and others.
Rutger also wrote you and advised you to cease and desist.
Kelley Lynch

On Thu, May 30, 2013 at 3:48 PM, Paulette Brandt <> wrote:

---------- Forwarded message ----------
Date: Thu, May 30, 2013 at 3:27 PM

When Rutger wrote to his mother saying "you are sick" and "you are not thinking clearly right now" and " you need help" and you need to stop emailing all of these public officials and random people" he was not talking about high blood pressure.

Gianelli doesn't speak for Rutger Penick, doesn't know him, and was advised - by Rutger - to cease and desist.  I have most definitely had serious physical problems and Rutger is well aware of this.  That would include two recent trips to the hospital.  There are no random people copied in on my emails.