Thursday, May 30, 2013

Stephen Gianelli, Aligned With Cohen & Probably Spector Prosecutor Alan Jackson, Now Targets Paulette Brandt, Phil Spector's Former Assistant

From: Kelley Lynch <>
Date: Thu, May 30, 2013 at 10:56 AM
Subject: Re:
To: Paulette Brandt <>, STEPHEN GIANELLI <>, "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, "Kelly.Sopko" <>, "Doug.Davis" <>, Dennis <>, rbyucaipa <>, Robert MacMillan <>, moseszzz <>, a <>, wennermedia <>, "Hoffman, Rand" <>, Mick Brown <>, woodwardb <>, "glenn.greenwald" <>, lrohter <>, "stan.garnett" <>

Hello Mr. Riordan,

Fascinating that Gianelli - affiliated with Michelle Blaine - is now targeting Paulette.  Clearly, this man has motive that relates to Leonard Cohen's tax fraud and Phil Spector.  Paulette is also convinced that Phillip is innocent.  Gianelli has been in touch with my sons and family members?  This man is dangerously unstable, a bald-faced liar, and - as I've communicated to the IRS and FBI repeatedly - he belongs in prison.  Criminal harassment and witness tampering hardly begins to describe the activity Gianelli is engaged in. 


On Thu, May 30, 2013 at 9:59 AM, Kelley Lynch <> wrote:

For the record, I do not appreciate your lying about me.  Gianelli is now targeting Phillip's former assistant, Paulette, and using you in an attempt to slander me.  You are the person who misstated information in your book.  Cohen and I never entered into a palimony settlement.  Bullshit hardly begins to describe his offer of 50% community property to me.
I am again advising me to leave me out of your games with Cohen, Kory, Gianelli, and others.

NOTE:  Steven Machat wrote, in his book, that Cohen and I entered into a palimony settlement.  That is a lie.  Cohen offered me 50% community property and I have been clear - all along - with Steven Machat over this issue.  My lawyers and accountant were present for that offer.  

On Thu, May 30, 2013 at 9:57 AM, Kelley Lynch <> wrote:

On Thu, May 30, 2013 at 9:57 AM, Kelley Lynch <> wrote:
Hello Paulette,

Thank you for forwarding me Gianelli's latest email.  As you can see, this man will continue to criminally harass anyone he sees fit.  My sister's lawyer advised him personally to cease and desist.  My former roommate, Eric Salter, filed a complaint with Ft. Lauderdale Police Department - as did I - regarding the ongoing harassment.  The USPS advised me that they opened a criminal investigation into certain matters related to Gianelli.  He lies to the iRS and FBI and has transmitted fraud to the IRS.  Clearly, he has motive and it relates to Leonard Cohen's tax fraud and Phillip's up.  Harassment hardly begins to describe what I've endured with respect to Leonard Cohen, who is indeed a fraud and thief - as Steve Machat understands all too well.  In fact, Machat - when demanding that I provide him with the evidence against Cohen in my possession - emailed me that Cohen and his lawyer, Robert Kory, are evil.  He advised me to sue Cohen for theft, etc. 

With respect to the Boulder restraining order - Leonard Cohen literally flew in from Europe (where he returned as he was on tour) to obtain yet another fraudulent restraining order meant to silence me and, at certain points, to prevent me from participating in his retaliatory and highly fraudulent lawsuit against me.  I've sent you a draft copy of my motion to vacate and declaration.  Let me know if anything's unclear because I plan to move to vacate that lawsuit which I was not served.  The proof of service is evidence of extrinsic fraud.  My son, Rutger, and I had no female co-occupant in August 2005.  I never said I wasn't served the Boulder order but Gianelli and my alleged prosecutor are liars.  I attended the hearing; ultimately asked that the judge make the order permanent (which I understood to mean 2-3 years as that is what it means in various jurisdictions, including Los Angeles), and then reviewed Cohen's declaration.  It was highly fraudulent, filled with perjury, and I filed a Motion to Quash.  Judges, however, do not hold anyone responsible and - in the LA trial - Cohen literally confessed to committing perjury.  He lied to the court when he fraudulently stated that we had a dating/intimate relationship.  He is insane.  Cohen's lawyers - in 2011 (when they set out to entrap me) - registered the Boulder civil harassment order as a domestic violence order.  This is unlawful.  I was not served or notified of the new California order that was thereby creative and LA Superior Court has no personal jurisdiction over me.  Their issues with fraudulent proofs of service are inconceivable. 

Leonard Cohen testified that he did not hear from me in 2009 and 2010 so Gianelli is lying, as usual.  Ultimately, my wages were garnished and - after speaking with the FTB - I contacted Cohen for information I needed to file my 2004 tax returns.  I owe no money and had huge losses in the years 2004 and 2005.  Leonard Cohen provided me with illegal partnership documents that were transmitted to the iRS and FTB.  I asked that they be withdrawn.  I requested a proper accounting - and not the fraudulent garbage ledger Cohen attached to his lawsuit which was retaliation for my reporting his tax fraud to the iRS.  I raised over pertinent legal issues - including his ongoing slander of me in the news media.  Leonard Cohen actually flew into Boulder due to the fact that Ann Diamond wrote an article for Rolling Stone.  He also threatened her with legal action. 

I never moved anywhere under an assumed name.  Gianelli - who has stalked and targeted me relentlessly since 2009 - is a bald-faced liar with motive.

Leonard Cohen owes me millions of dollars for commissions he withheld and my share of all intellectual property dating back to 1967.  He concealed corporate books, records, stock certificates, my indemnity agreement, non-revocable assignments, etc. from LA Superior Court in his retaliatory lawsuit.  The perjury and fraud is inconceivable.  My son, Rutger, would not have been working at Whole Foods had Cohen not intentionally bankrupted me.  My son, Rutger, and I are both convinced of this fact and he wanted to take the witness stand - in my Stalinesque Show Trial - to confirm this after Cohen lied and said I thought he ripped Rutger's fingers off.  Leonard Cohen would force me to read legal and business documents to him while he soaked in a bubble bath.  That is how he exposed his penis to me which is normally understood to be indecent exposure.  Yes, i invited Cooley to the gym.  He didn't accept my invitation.  Gianelli relentlessly contacted both of my sons, including Ray when he was a minor, and I have been clear - any stranger (particularly someone I view as dangerously unstable - Gianelli) who contacts my then minor son will be viewed as a potential sexual predator and possible member of NAMBLA. 

Leonard Cohen worked with a professional sound engineer re. voice mail messages i left him that are out of sequence and cannot be date or time stamped.  My friend, The Scientist - a record producer - would like to review them to determine how they were altered and tampered with re. sound, volume, and speed.  Leonard Cohen is the individual with a lifelong history (publicly documented) of psychiatric problems, drug addiction, alcoholism, etc.  I left no obscene messages and Leonard Cohen's writings themselves are obscene.  I also never threatened Leonard Cohen but was clear - I intend to take him down legally.  As Boies Schiller advised me - find a lawyer and ask them to help you take down another Hollywood fraud.  They reviewed the evidence, understood Cohen owes me millions, and felt he was attempting to engage me in criminal conduct. 

Michelle Rice - Cohen's lawyer who has made a career out of targeting me - wrote and lied to me and the IRS, FBI, Treasury, Dennis Riordan, and Ron Burkle, that the Boulder order was registered in California as of February 14, 2011.  It was not and that was a material lie.  This was confirmed at my alleged trial.   Attached to my responses to Rice was this transcript of Steven Machat and my conversation.  Machat confirmed this transcript.  It was concealed from my jurors and the lunatic prosecutor - who attempted to sabotage the IRS and was obsessed with Phil Spector, the DA, and Spector prosecutor Alan Jackson - advised the jurors that no one corroborated my version of events.  That's a bald-faced lie.

Leonard Cohen, Robert Kory, and Michelle Rice took the stand and perjured themselves extensively.  Leonard Cohen testified about a tax refund that I have now challenged with the IRS. 
I did write Cutler.  After all, the DA's investigator was in the courtroom; Cohen was testifying about Phillip and one of his garbage gun stories; Cohen had emailed the prosecutor a different version of the gun story than he testified to.  This was concealed from the jurors.  It has all been addressed in my writ of habeas corpus that was approved and filed on May 3, 2013.  My lawyers told me that judges think my prosecutor is stupid.  I think she's corrupt and I know she lies and have addressed her misconduct in my writ.  I don't know Cutler, Paulette, and I did not pretend that we were old friends.  But, as you know, Phillip and I are.  I wrote Phillip from jail and advised him what was unfolding and addressed Cutler.  I then received a letter at Lynwood from Phillip.

My public defender advised me that he felt there was a prosecution plant on my jury.  One juror relied on the prosecutor's false statements regarding assets in a corporate account - Cohen borrowed millions and his level of borrowing was dangerous to a corporate structure.  The IRS could view Cohen as having engaged in self-dealing which I believe he has now proved.

Cutler did write a letter to the court.  He has also, from my perspective, betrayed Phillip.  Cutler has peace, does he?  Well, Phillip doesn't.  His life has been absolutely destroyed by gold diggers with motive. 

I saw Rutger on Mother's Day with my friends.  Rutger is clear that I have a lawyer who views Gianelli's conduct as criminal harassment and has advised me how to handle it - including by forwarding every single email he sends me (and others) to the FBI.  Leonard Cohen's criminal tax fraud is at issue.

I can assure you that my sister and parents didn't email Gianelli.  My sister hired an attorney to deal with him.  The only person who belongs in a mental institution is the member of my family who would eail that to Gianelli.

Gianelli promised my sons?  He doesn't know my sons and has criminally harassed me and members of my family since 2009 when he heard from Cohen's legal representatives. 

Check out my Blog, Paulette, and decide for yourself if I have posted every email you''ve sent me.

Keep in mind - Gianelli is affiliated with Michelle Blaine who targeted Phillip, stole from him, lies about him, and removed every decent person from his life, including you and Morgan.


On Thu, May 30, 2013 at 9:25 AM, Paulette Brandt <> wrote:

---------- Forwarded message ----------
Date: Thu, May 30, 2013 at 9:00 AM

I realize that Kelley Lynch has told you that SHE is the one being "harassed", but please consider the following:

I am being criminally harass and that includes, but is not limited to, via emails from Susanne Walsh (Leonard Cohen's fan who copies in Cohen's lawyer, Michelle Rice - including on emails witness tampering with my son, Rutger) and Gianelli.  And now, Gianelli has targeted and is criminally harassing Paulette Brandt.  Gianelli was most definitely affiliated with Michelle Blaine and together they targeted my email accounts and blogs.  Blaine and Sprocket (the alleged mouthpiece for Clarkson's mother, per Investigator Paul Huebl) were posting on Gianelli's blog when I noted that Phil Spector was innocent and Leonard Cohen stole from me, committed tax fraud, etc.  At that point in 2009, Gianelli targeted me, members of my family, and others - together with cyber-terrorists Blaine, Sprocket, Kelly Green (on the Darwin Exception blog in 2007 that glorified Alan Jackson and demonized Phil Spector), Susanne Walsh, and others.  

1. Kelley also claimed for years that the Colorado order prohibiting her from contacting Cohen was a "fraud" issued by a "corrupt" judge who failed to understand that any dispute between her and Leonard Cohen must be litigated in "tax court" - not in a Colorado trial court - and that she was "never served" with the papers resulting in the order.

Actually, I was in court so this accusation is absurd but prosecutor Sandra Jo Streeter also attempted to mislead people over this issue.  The process server perjured himself in the document which is evidence of extrinsic fraud.  I addressed this in my Motion to Quash which Streeter understood was in storage - with other evidence - in the Bay Area.  

1(a) So I obtained the Colorado hearing transcript, linked here:

I was astounded to read therein that Kelley not only appeared at the hearing, she REQUESTED that the taking of evidence be halted and that a restraining order against her be issued.
 I noted that Cohen and his representatives were insane.  Cohen's lawyer personally raised the IRS and Bruce Cutler as issues which I found deranged.  

The judge then explained to her that should she ever violate the order by contacting Cohen again for any reason that she could be sentenced to 18 months in jail per violation. Kelley said she understood, and the judge issued the order on the spot, Kelley signed for it and she was given a copy.

Judge Carolyn Enichen and Judge Robert Vanderet are two individuals who sit on the bench and think perjury is acceptable.  That is what I understand about these two individuals who help run the rotten justice system.

2. Kelley started violating the order almost immediately.

Bald-faced lie.  See Cohen's testimony.  

3. In late 2010 Kelley was fired from her job at IMA Yachts in FtM Lauderdale,  Fl. She immediately started emailing the IRS, the FBI, me, the press, and her former supervisor "Beverly", the owner of IMA and several clients that Beverly was a "drunk",  a "drug addict", and a tax cheat.

 Actually, Beverly - who understood the Phil Spector matter but didn't seem to understand Cohen's tax fraud - told me she placed her salary (for years) in accounts in the Cayman Islands.  She then had a melt-down after going online and, from what I could tell, and noting my emails to the IRS.  She was not the owner of IMA but did show up at Eric Salter's totally out of control and high on something.  I have no idea if she's a drug addict but did see her fall off her chair at a dinner party with many people in attendance, DRUNK.

4. Kelley then moved to Berkeley, Ca where she started living under an assumed name.

I never lived anywhere in Berkeley under an assumed name and Gianelli gets more creative as he continues to criminally harass me, others, and lie about me to people who do not want to hear from him.

5. In late 2010 Kelley started emailing Cohen again in direct violation of the Colorado order, accusing him of being responsible for her son Rutger's "fingers being ripped off", that Cohen had a small penis, was a "fraud" and a "theif", that she would "take him down" and that he needed to be "taken out and shot". (I was copied with these emails.) Kelley sent Cohen additional emails saying that she wanted to "break  (DA) Steve Cooley's jaw", accusing me of being a member of a nortorious pedaphile organization, and other emails that filled up four 3-ring binders.

 Leonard Cohen owes me millions.  Rutger had a serious accident.  This evidently annoys Leonard Cohen.  I've addressed the NAMBLA issue ad nauseum - including in my writ.

Kelley also started leaving slurred, angry, threatening and obscene voice messages on Cohen's home answering machine.

The altering of the voice mail messages (transcripts of which were incoherent and fraudulent) will be addressed in due course.  

Cohen lawyer Michelle Rice then emailed Kelley to inform her she was violating the Colorado order, and Kelley sent to Rice 70 angry  emails in 24 hours

Michelle Rice, who has made a career out of targeting me, LIED to me in her email of February 14, 2011.  The Colorado order was NOT registered in California at that time.  

Kelley was arrested in Berkeley in 2012, and taken to the LA County jail to await trial.

And, LA Superior Court had no personal jurisdiction over me.  I suppose that's why the appellate division refused to permit me to abandon my appeal.  They have to lie and say due process is irrelevant.  They do, after all, cover for the trial courts.  

5. While in jail, Kelley sent attorney Bruce Cutler a dozen long rambelling letters calling her prosecutor a "fat slug", "stupid", and corrupt, and pretending she and Cutler were old friends.

I stand by every word in those letters that have been sent to Dennis Riordan; heard from Phil Spector over this issue; and do not believe Cutler and I are old friends.  Streeter is simply a bald-faced liar.  Her prosecutorial misconduct has been addressed in my writ of habeas corpus.  I think she's corrupt.  This woman can lie about me profusely and thinks I have no right to criticize her.  Actually, I didn't call Streeter the fat slug.  That was another Deputy City Attorney who was telling yet another judge that my Stalinesque Show Trial involved a celebrity.  

6. Kelley never denied sending Cohen the emails and voice messages at her trial, but claimed that the emails about Cohen's penis, Steve Cooley and NAMBLA etc were all related to "tax issues" and therefore necessary. The jury did not believe her and found her guilty of violating the restraining order and criminal harassment.
The email about Cohen's penis related to his forcing me to read documents to him while he soaked in the bubble bath.  I viewed that as sexual harassment and indecent exposure.  Some of those documents relate to tax fraud as I have advised the IRS.  Cooley's office dragged me into Phil Spector's insane trials.  They decided not to prosecute Cohen and I do wonder if there was a quid pro quo re. Phil Spector involved.  My complaint to Cooley's Major Fraud Unit and letter to Alan Jackson (hand delivered to Cooley, Jackson, and Do) definitely addressed Cohen's theft and tax matters.

7. Bruce Cutler then wrote a letter to the court explaining that Kelley Lynch had been leaving 45 minutes of drunken, rambelling messages for him on his office voice mail system every night  for over three years, and had also harassed him with faxes, emails and letters, and that the only peace that Cutler had in three years was was when Kelley was behind bars.
Bruce Cutler is pathetic.  He never said anything about drunken messages.  Gianelli is now embellishing matters.  I've advised Gianelli to call Cutler up and propose marriage to him.

7. Three weeks ago Kelley's son Rutger emailed Kelley - copy to me - saying that she was not thinking clearly, needed mental health treatment and needed to stop emailing "these public officials and random people".

I saw Rutger on Mother's Day.  There's no random individual copied in on my emails documenting the destruction of my life since reporting Cohen's tax fraud to the IRS - and that includes the IRS, FBI, DOJ, Treasury, FTB, Dennis Riordan, Ron Burkle, and the news media.

8. Another family member informed me three days ago that "Kelley belongs in a mental institution".

Well, it's no family member that I'm involved with.  My sister's lawyer spoke to Gianelli and advised him to cease and desist.  He continues to criminally harass my sister, former landlord, and others.

9. I promised her sons I would never email her again and all emails from her (includiong sixty yesterday) will be deleted unread. I have the emails from her family, her formr roomates, her sons, and from her "friend" Steven Machat (saying three weeks ago that "at best Kelley Lynch is a pathelogical liar") if you would like to see further proof of all these things Kelley is telling you others are "lying" about.
This man's obsession with me is psychotic and I will have my attorney speak to my family, former roommates, and Steven Machat who advised my public defender that Cohen stole from him; uses corporations to evade taxes; and he would testify for me.  I also have that in writing from Steven Machat who I have advised to leave me out of his game with Cohen, Kory, and Gianelli.

I will speak to my attorney and will have him speak to my sons, members of my family, and Steven Machat who knows - Cohen's a thief who falsely accuses people of ripping him off to breach contracts.

Gianelli thinks Machat will help him and Cohen?  Laughable.

Gods, Gangsters & Honour by Steven Machat

The headline wasn’t promising:  “Leonard Cohen’s Troubles May Be A Theme Come True.” But the story was outrageous.  Cohen had filed suit against his personal manager Kelley Lynch, accusing her of stealing more than $5 million while he spent five years at a Zen Buddhist retreat.

I first met Leonard Cohen in October 1970 when I was at the University of Miami and I wasn’t impressed.

I found his songs and records depressing and, worse, Cohen seemed to wallow in his morbid tales of unrequited love, loss and so on.  He always seemed to cast himself as the helpless victim.  

Leonard was desperate to get rid of his 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.  

Then I got a call from Leonard, and it was a  perfect example of how to tell when someone is lying.  He said:  “Steven, you have a best friend in me forever.  I will never harm you and I will always be there for you.”... Why would he offer not to harm me?  It suggested to me that he was thinking of harming me, and if he was thinking it, he would probably do it.  

Leonard sees truth only inside his illusions.

I met up with Leonard at a Chinese restaurant on Wilshire in LA.  Even by his standards, he was nervous.  He was drinking whiskey, which I’d never seen before, and it was only 12 PM.  He appeared terrified.  Unable to even look me in the eye, Cohen came to the point quickly:  “Your Dad ripped me off.”  Leonard told me he was convinced that my father had failed to exploit Cohen’s copyright to its full potential.  But to me it was all bullshit.  Leonard had to justify to himself why he was fucking us.

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.

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 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.”   Later, Flemming told me that Cohen was lying … Leonard told me he would pay me a management commission.  When I went to get the money after the tour, Leonard told me he couldn’t pay me because he owed it to the Machats.  So we settled on $100,000.  

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.”   Cohen told me that with the help of  his daughter, Lorca, he managed to piece together what had happened.  

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.  


Meanwhile, she is posting every email from you on her blog.

I am not posting every email from Paulette Brandt on my blog.  

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.

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.

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.

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.

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.