Friday, May 31, 2013

Leonard Cohen's Declaration In The UCC/CAK Litigation Matter That Proves Further Perjury On Cohen's Part Before LA Superior Court

From: Kelley Lynch <>
Date: Fri, May 31, 2013 at 7:51 PM
To: "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, "Kelly.Sopko" <>, "Doug.Davis" <>, Dennis <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, wennermedia <>, "Hoffman, Rand" <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>

To the IRS Commissioner's Staff,

Leonard Cohen's Declaration in the UCC/CAK litigation matter (prepared by a very ethical and intelligent attorney referred to Cohen by the Grubman firm) is factual. I reviewed this document personally with Leonard Cohen.  He is clear that his royalty income is substantial (and I believe another document he signed in this matter acnkowledges the actual amounts he received on a year basis), understands - as of 2000 - that I am his personal manager, and is very clear about these deals that he makes the decisions about.  I think that this is a highly relevant document that proves Leonard Cohen is a liar who will perjure himself whenever he sees fit.  By the way, Greg McBowman did meet with Cohen and myself and advised Cohen not to sell these assets.  Cohen was adamant.  McBowman believes Cohen sued me to force me into a deal.  That does not explain the fact that I was not served the summons & complaint, the proof of service is evidence of extrinsic fraud, and I was not served or notified of the default in 2006.  The judge does not have jurisdiction over me and the judgment is void.  It is fascinating the problems LA Superior Court has with lack of service or fraudulent proofs of service - that involve Jane Does.

All the best,
NOTE:  A Bowie Bond deal was the type of deal Greg McBowman and I thought Cohen should do.  And now what's Cohen doing?  Lying about his personal transaction fees (that are his expenses paid by TH corporate assets); whining about Greenberg's commissions (he hired him; my husband and I referred him to my husband's family's investor, Bud Talbot, Dean Witter); and it just goes on and on with Leonard Cohen and his inconceivable lies, perjury, fraud, and concealment.  No wonder he feels he has to slander me and use operatives.  His tax fraud is deranged.  

Excerpts from the Declaration of Leonard Cohen dated August 30, 2000
UCC Lending Corp/CAK Universal Credit Corp. v. Leonard Cohen
United States District Court
Southern District of New York
00 Civ. 1068 (DAB)

I receive what I view to be substantial royalties, on a regular basis, from sales of my albums and uses of my compositions.

On June 24, 1999, my transactional counsel advised plaintiffs in writing, as follows:  As we discussed earlier today, due to the significant changes concerning the possible loan amount, our client Leonard Cohen and his manager Kelley Lynch have decided to terminate the previous engagement letter with CAK … and to pursue another opportunity.  

My representatives subsequently discussed with Sony Music the possibility of Sony’s acquisition of the Rights … plaintiffs offered to advance $5.8 million as part of a proposed loan transaction.

It is my understanding that in November of 1999, my representatives informed plaintiffs that I was seriously considering selling the Rights to Sony, if acceptable financial and related terms could be reached.  In response, on or about November 8, 1999, plaintiffs wrote to my personal manager and advised her that “In light of the recent events regarding Sony and their potential offer to purchase Leonard Cohen’s assets, we offer an alternative to the proposed Loan structure.”

I ultimately decided not to proceed with the loan and my representatives so advised plaintiffs.

I declare under penalty of perjury that the foregoing is true and correct.  

Dated:  August 30, 2000
Signed:  Leonard Cohen

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.