Monday, May 20, 2013

Stephen Gianelli Has Not Reviewed The Evidence Cohen Concealed From LA Superior Court - That I Provided To The IRS, Phil Spector, Steven Machat, My Attorney, And Others

From: Kelley Lynch <>
Date: Mon, May 20, 2013 at 12:00 PM
Subject: Leonard Cohen's Tax Fraud
To: Dennis <>, "*irs. commissioner" <*>, Washington Field <>, ASKDOJ <>, "Kelly.Sopko" <>

To the IRS and FBI,
I think Steven was definitely correct - Cohen's default judgment is illegal and he understood that the wrongful altering of my tax returns is a very serious issue.  I intend to include Gianelli's email - targeting me and lying about me - to Steven Machat to my declaration.  This man has criminally harassed me since 2009.  I would like to note that I have provided the IRS with the evidence Cohen concealed from LA Superior Court (corporate books and records, etc.) and the fraudulent ledger (undermined by the illegal K-1s Cohen issued, etc.) is not a reflection of my personal management fees and does not address phantom income shoved my way by TH, etc. that I have paid taxes on.

In any event, Steven Machat is clear about Cohen and has documented his theft from Machat & Machat in his book.  He is clear that Cohen is a hustler who falsely accuses people of ripping him off to breach contracts.
Gianelli and Walsh continue to criminally harass me over Cohen's tax fraud and now Cohen's lawyer, Michelle Rice, is copied in.  Perhaps Rice thinks Steven Machat has changed his mind.  I tend to doubt that and he's extremely pissed off that Cohen refuses to pay him his share of royalties (25%) on When I Need You. I am well aware that this was Machat & Machat's deal with Cohen re. this song.  Steven Machat is also clear - Cohen sold Phil Spector's masters to Sony.  That's also theft.

I really do not want to hear about Spector prosecutors Dixon and Jackson.  They attempted to drag me into the Phil Spector murder trial which I view as a sham.  There's a reason Cohen testified about Phil Spector at my insane alleged trial (really an attempt to sabaotage the IRS although the lies are preposterous) with the DA's investigator hanging out with him and lunching with him.  How nauseating is that.  Steve Cooley and Alan Jackson were featured in my Stalinesque Show Trial.  My lawyer is very very clear about this and they should have been confronted on the stand and cross-examined about their views on many things - including Cohen's three versions of the Phil Spector gun stories before LA Superior Court.  Which one does the DA believe?  This is not ancient history.  The prosecutor introduced Phil Spector into my trial and concealed the fact that Mick Brown brought the Grand Jury statements to my attention.  I personally found the motions where they used a version of Cohen's story about Phil Spector online at LA Superior Court. 

Steven Machat advised me to use excerpts from his book when he told me to sue Cohen for theft, etc.  He was very clear about that.  He's also clear about this -Cohen and Kory are evil.

All the best,

Date: Sun, 19 May 2013 19:35:19
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.

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.

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.

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.

Excerpt from prosecution motion in Phil Spector's trial.  Unfortunately, this is a completely different version of events than Cohen testified about (for reasons no one can understand) at my Stalinesque Show Trial.  In that trial, Cohen testified that the gun was held to his head and it was an automatic.  On April 5, 2012, he emailed the prosecutor in my matter (and she concealed this from the jurors) that Phil Spector held a gun to his neck.  What version does the government believe?  Clearly this motion is evidence that Cohen was used against Phil Spector during his trials.  To say otherwise is absurd.  Mick Brown/UK Telegraph has also confirmed that he reviewed the Grand Jury Transcripts and Cohen's statements (referred to as testimony in the UK) were presented to Phil Spector's Grand Jury.  If someone has a problem with that they should take it up with Mick Brown.

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.

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.)

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.

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.

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.

I was advised to simply ignore Lynch, but that did no good.

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.

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.

I have personally reviewed the evidence in support of Cohen's embezzlement judgment against her.

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.

Excerpt from Steven Machat book - re. Cohen's falsely accusing his representatives of ripping him off so that he can breach contracts.  This also confirms Machat & Machat's ownership interest in a corporation that Cohen sold to Sony Music, concealing from me - and others - Machat & Machat's 15% ownership interest. 

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.  

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.

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).

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.

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.

And I know for a fact that she has serially lied about me.

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.

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.

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.